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financial statement users
相关语句
  财务报表使用者
     The index of income is the accounting information that financial statement users especially investors care about most.
     收益指标是财务报表使用者特别是投资人最为关心的会计信息。
短句来源
  “financial statement users”译为未确定词的双语例句
     To make financial statement users understand items of financialstatements very well, notes to financial statements were born.
     为了使报表使用者更好地理解报表项目,财务报表附注应运而生。
短句来源
     It is reasonable to recognise those items on the balance sheet, and give this important information to financial statement users when they estimate business value.
     从大量的实证研究结果来看,应当将它们列入资产负债表中,向报表的使用者传递这些重要的财务信息,帮助他们决策和正确评估公司价值。
短句来源
     In one word, CPAs should maintain proper profes- sional prudence, give attention to specific risk, so as to provide reasonable assurance to financial statement users.
     总之,注册会计师应当始终保持应有的职业谨慎,对特定风险予以特殊考虑,从而为会计报表使用者提供合理地保证。
短句来源
     We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.
     正确确认、计量、记录和报告企业商誉,才能真实反映企业财务状况,满足会计信息使用者的需求。
短句来源
     Based on expounding accounting theory system and environment factors that influence forestry accounting by normative approach,this paper brings out that basic objective of forestry accounting which include advancing ecologic and social benefit should be corresponded with its operational objective of forestry enterprise,and its implement objective should be provided statement of ecologic and social benefit report by multiple measures on the base of financial accounting in order to satisfaction of financial statement users and improvement of qualitative characteristics of accounting information.
     本文在阐述会计理论体系和影响林业会计环境因素的基础上,提出了林业会计目标应与林业企业经营目标相一致,林业会计的基本目标应包括生态效益和社会效益; 林业会计的具体目标应在提供财务会计信息基础上,采用多重计量方法,增加生态效益和社会效益的会计核算资料,以满足信息使用者需要和改进会计信息质量特征。
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  相似匹配句对
     Discussions on Financial Statement's Audit
     对财务报表审核的几点思考
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     FINANCIAL
     金融
短句来源
     Problems in the Differential Financial Statement
     实施差别财务报告的几个问题
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     Financial Macrocontrol
     财政宏观控制
短句来源
     On the Statement of the Party
     当事人陈述探微
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  financial statement users
Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations.
      
The litigation by non-clients is based on the extent to which accountants should be held liable to third-party financial statement users.
      
The evolution of the statement of cash flows provides an interesting example of howthe needs of financial statement users are eventually met.
      
Thus, this presentation choice focuses on the extent to which management highlights the charge on the income statement for financial statement users.
      
Materiality is the magnitude of an omission or misstatement of information that misleads the financial statement users.
      
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Because there is uncertainty in The Venture Board, CPAs must gain an adequate knowledg of client's business and financal char- acteristics and understand the essence of audit assignment. At the same time. auditor should make a preliminary evaluation on whether the client is qualified for listing. When planihg audit, CPAs should give proper attention to important accounting issues, including recognization of levenue, R&D accounting, and to important au- diting areas, including capital determination, taxa- tion...

Because there is uncertainty in The Venture Board, CPAs must gain an adequate knowledg of client's business and financal char- acteristics and understand the essence of audit assignment. At the same time. auditor should make a preliminary evaluation on whether the client is qualified for listing. When planihg audit, CPAs should give proper attention to important accounting issues, including recognization of levenue, R&D accounting, and to important au- diting areas, including capital determination, taxa- tion and etc. In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control. Because of the special demands raised by users of financial information, CPAs should made efforts to re- duce the "expectation gap", through providing special evaluation reports including review re- port and internal control evaluation report. In one word, CPAs should maintain proper profes- sional prudence, give attention to specific risk, so as to provide reasonable assurance to financial statement users.

鉴于创业板公司存在着诸多不确定性,注册会计师在审计中应充分了解其行业特点以及经营和财务特征,掌握委托特性。同时,对创业板公司是否符合发行上市条件给予初步评价。在编制审计计划时,注册会计师应当关注包括收入确认、研发费用等重点会计问题,确定股本、税项等重要审计领域。在审计实施过程中,应围绕内部控制的研究和评价,辨析风险点,以使审计风险降低至可接受水平。由于创业板公司报表使用者的特殊需求,注册会计师应适时缩小“期望差距”,提供包括审阅报告、内部控制评价报告在内的特殊鉴证报告。总之,注册会计师应当始终保持应有的职业谨慎,对特定风险予以特殊考虑,从而为会计报表使用者提供合理地保证。

In modern economic society, the competition among enterprises becomes drastic more and more. People move their eyesight from outside to inside of the enterprise. Leader know that they can gain high profit because of the enterprise's excellent aspect. And Goodwill is its concentrated expression. The basic reason for development of Goodwill accounting in China is marketing economic development and the reformation and opening. With the emergence and development of the business combinations and reorganization of...

In modern economic society, the competition among enterprises becomes drastic more and more. People move their eyesight from outside to inside of the enterprise. Leader know that they can gain high profit because of the enterprise's excellent aspect. And Goodwill is its concentrated expression. The basic reason for development of Goodwill accounting in China is marketing economic development and the reformation and opening. With the emergence and development of the business combinations and reorganization of assets, Goodwill accounting theory and practice becomes the point at accounting circles. We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users. Goodwill accounting of China is not grown. With China's WTO entry, the economy of China is integrated with world economy. So, according to the international practice, we should perfect Goodwill accounting theory and practice step by step.

 在现代经济社会中,企业间竞争日益激烈,人们谋求发展的眼光已从企业外部转向内部。企业的领导者认识到,依靠企业内部的各项优秀素质也能获得丰厚的利润。而商誉正是企业内部的各项优秀素质的集中体现。我国的商誉会计理论与实务是随着改革开放及社会主义市场经济的逐步发育成熟应运而生的。随着我国企业购并和资产重组等经济业务的不断产生与发展,商誉的会计理论与实务成为会计界关注的焦点。正确确认、计量、记录和报告企业商誉,才能真实反映企业财务状况,满足会计信息使用者的需求。目前我国对于商誉的会计处理还不成熟,加入WTO之后,我国经济必然向全球化发展,因而,应按照国际惯例,逐步完善商誉会计理论,规范商誉的实务处理。

Based on expounding accounting theory system and environment factors that influence forestry accounting by normative approach,this paper brings out that basic objective of forestry accounting which include advancing ecologic and social benefit should be corresponded with its operational objective of forestry enterprise,and its implement objective should be provided statement of ecologic and social benefit report by multiple measures on the base of financial accounting in order to satisfaction of financial...

Based on expounding accounting theory system and environment factors that influence forestry accounting by normative approach,this paper brings out that basic objective of forestry accounting which include advancing ecologic and social benefit should be corresponded with its operational objective of forestry enterprise,and its implement objective should be provided statement of ecologic and social benefit report by multiple measures on the base of financial accounting in order to satisfaction of financial statement users and improvement of qualitative characteristics of accounting information.

本文在阐述会计理论体系和影响林业会计环境因素的基础上,提出了林业会计目标应与林业企业经营目标相一致,林业会计的基本目标应包括生态效益和社会效益;林业会计的具体目标应在提供财务会计信息基础上,采用多重计量方法,增加生态效益和社会效益的会计核算资料,以满足信息使用者需要和改进会计信息质量特征。

 
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