financial statement 查询结果如下：
释义：1. Noun. A document showing credits and debits.
Accounting for Retirement Benefit in the Financial Statement of Employers
雇主财务报表中对退休金的会计核算
属类：科技术语 -
The Director-General shall present to the Committee on budget, Finance and Administration the annual budget estimate and financial statement of the WTO.
总干事应向预算、财务与行政委员会提交WTO的年度概算和决算。
属类：法学专业 -WTO文件 -马拉喀什建立世界贸易组织协定
The Committee on budget, Finance and Administration shall review the annual budget estimate and the financial statement presented by the Director-General and make recommendations thereon to the General Council. The annual budget estimate shall be subject to approval by the General Council.
预算、财务与行政委员会应审议总干事提交的年度概算和决算，并就此向总理事会提出建议。年度概算应经总理事会批准。
属类：法学专业 -WTO文件 -马拉喀什建立世界贸易组织协定
financial statements, schedules and notes
财务报表、附表及附注
属类：科技术语 -
An Analysis of Issues Related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurement [US]
关于财务会计和报告的概念框架问题的分析:财务报表要素及其计量
属类：科技术语 -
A certified public accountant shall, when auditing a listed company’s annual financial statements
注册会计师在为上市公司年度财务会计报告进行审计工作中
属类：法学专业 -部门规定 -规范上市通知
And other statements required by the China Banking Regulatory Commission, and submit the financial statements of the previous year within three months after the end of each accounting year.
及中国银行业监督管理委员会要求的其他报表，并于每年会计年度终了后的3个月内报送上一年度的财务会计报告。
属类：法学专业 -部门规定 -汽车金融公司管理办法
An auto financing company shall not provide false financial statements, or statements in which important facts are concealed.
汽车金融公司不得提供虚假或隐瞒重要事实的财务会计报告。
属类：法学专业 -部门规定 -汽车金融公司管理办法
In case of an auto financing company being found in violation of relevant provisions of the Rules to provide false financial statements or statements in which important facts are concealed, the CBRC shall issue a warning against the company
汽车金融公司违反本办法有关规定，提供虚假或者隐瞒重要事实的财务会计报告的，由中国银行业监督管理委员会予以警告
属类：法学专业 -部门规定 -汽车金融公司管理办法
Changes and reasons for changes, if necessary, and their impact on an enterprise’s financial position and operating results, should be reported in notes to the financial statements.
如确有必要变更,应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响,在财务报告中加以说明。
属类：经济金融 -会计学
This assumption is very important because it assists users of financial statements in interpreting changes in financial position and changes in net income.
这个假设很重要,因为它帮助财务报表的使用者解释财务状况的变化以及净收益的变化。
属类：经济金融 -会计学
Conservatism in accounting, also called prudence, means to report items in financial statements at amounts that lead to the gloomiest immediate financial results.
会计稳健性亦称谨慎性,是指财务报表中报告项目时要按照导致最坏财务结果的金额进行报告。
属类：经济金融 -会计学
The key point 1o bear in mind is that the supplementary information should be relevant to the interpretation of the financial statements.
应切记的关键点是补充的信息应与对财务报表的解释相关。
属类：经济金融 -会计学
If a company furnishes to shareholders or the general public financial statements which are false or which conceal important facts, the personnel in charge of the matter who have direct responsibility and other personnel with direct responsibility are fined at least RMB 10,000 and no more than RMB 100,000.
公司向股东和社会公众提供虚假的或者隐瞒重要事实的财务会计报告的，对直接负责的主管人员和其他直接责任人员处以一万元以上十万元以下的罚款
属类：法学专业 -中国法律 -公司法
A company limited by shares established by the offer method must make public its financial statements.
以募集设立方式成立的股份有限公司必须公告其财务会计报告。
属类：法学专业 -中国法律 -公司法
A company limited by shares shall deposit its financial statements at the company for inspection by the shareholders at least twenty days before the convening of the annual general meeting of shareholders.
股份有限公司的财务会计报告应当在召开股东大会年会的二十日以前置备于本公司，供股东查阅。
属类：法学专业 -中国法律 -公司法
A limited liability company shall present its financial statements to the shareholders in accordance with the time periods specified in the company’s articles of association.
有限责任公司应当按照公司章程规定的期限将财务会计报告送交各股东。
属类：法学专业 -中国法律 -公司法
You should fill it out based on the facts and file it With the local tax authorities within four months after the end of the taxable year, together with the financial statements, the audit report signed by GPA registered in China and other supporting documents.
你企业应当在年度终了后四个月内如实填写本表，报送当地税务机关，并附送财务会计报表、中国注册会计师查帐报告及有关的说明材料。
属类：应用文体 -报表
If in his opinion the financial statements are so misleading that they are not able to fairly present the company’s year-end financial position, the performance and financial position changes for the year, he should issue a disclaimer
如果他认为受审的财务报表具有重大的误导性，根本无法公正表达公司的财务状况、经营成果及财务状况变动，他应该签发反面意见书。
属类：综合句库 -
Accounting cycle and basic financial statements
会计循环和基本财务报表
属类：经济金融 -会计学
The occurrence of a business transaction is the initial step in accounting cycle, the end of accounting cycle is the firm’s year-end financial statements.
企业经济业务的发生是会计循环的起点,其终点是该企业的年终财务报表。
属类：经济金融 -会计学
For the purpose of measuring net income and preparing financial statements, the life of a business is divided into accounting periods of equal length.
为了计量净收益和编制财务报表,一个企业的经营周期被划分为相等长的会计期间。
属类：经济金融 -会计学
The financial statements are the means of conveying to the management and to the interested outsiders a concise picture of the profitability and financial position of a business.
财务报表是为企业管理部门和对企业感兴趣的外界人士传达企业盈利能力和财务状况的工具。
属类：经济金融 -会计学
The account department have prepare a financial statement for the shareholder.
财务部为股东准备了一份财务报表。
属类：综合句库 -
The Committee on budget, Finance and Administration shall review the annual budget estimate and the financial statement presented by the Director-General and make recommendations thereon to the General Council
预算、财务与行政委员会应审议总干事提交的年度概算和决算，并就此向总理事会提出建议。
属类：综合句库 -
Among the provisionsCEOs and CFOs must personally warrant that financial statements paint a full and accurate picture of their companies’positionsincluding critical underlying trends
规章中应有如下条款:首席执行官和首席财务官本人必须保证财务报表对公司的运营情况，包括重要潜在走向，作出全面而准确的描述。
属类：综合句库 -
When an auditor cannot certify the fair-presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter
当审计师无法确证公司的财务报表具有公正表达性时，他将视其严重程度，签发保留意见或反面意见。
属类：综合句库 -
The above accounting information is also called accounting elements, which form the basic structure of financial statements.
上述会计信息亦称为会计要素,它们构成财务报表的基本框架。
属类：经济金融 -会计学
Such disclosure should make the financial statements more useful and less subject to misinterpretation.
这样的披露应使财务报表更有用并更少产生误解。
属类：经济金融 -会计学
Adequate disclosure can be accomplished either in the financial statements or in the notes accompanying the statements.
充分披露可以在财务报表或在报表的附注内完成。
属类：经济金融 -会计学
The adequate disclosure principle holds that a company’s financial statements should report enough information for outsiders to make knowledgeable decision about the company.
充分披露原则是指公司的财务报表应列报足够多的信息,以使外界能够据此对公司作出合理的判断。
属类：经济金融 -会计学
Accountants are primarily concerned with significant information and not overly concerned with those items which have little effect on financial statements.
会计师主要关注重要信息而不会过度关心那些对财务报表影响极小的项目。
属类：经济金融 -会计学
All goods and services purchased by an enterprise are recorded at acquisition cost and appear on financial statements at cost.
企业所有购进的商品及服务均按购置时的成本记录入账并在报表上列示。
属类：经济金融 -会计学
All corporations which offer securities for sale to the public must file annually with the SEC audited financial statements so as to meet these requirements.
所有需要将证券出售给社会公众的公司,都必须每年填写由证券交易管理委员会审计的财务报表以满足这些要求。
属类：经济金融 -会计学
The SEC establishes requirements regarding the content of financial statements and the reporting standards to be followed.
证券交易管理委员会负责确立关于财务报表的内容及应遵循的编报标准的要求。
属类：经济金融 -会计学
The accountants in a private business, large or small, must record transactions and prepare periodic financial statements from accounting records.
在私营企业工作的会计师,无论企业大小,都必须记录经济业务,并根据会计记录编制定期的财务报表。
属类：经济金融 -会计学
The CPAs study the company’s accounting records and gather other evidence regarding every item in the financial statements through the investigation.
注册会计师通过调查来研究公司的会计账簿并搜集与财务报表各项目有关的其他证据。
属类：经济金融 -会计学
The company’s financial statements shall include the following accounting statements and schedules
财务会计报告应当包括下列财务会计报表及附属明细表
属类：法学专业 -中国法律 -公司法
The company does not make public its financial condition as required by the regulations, or its financial statements contain false statements
公司不按规定公开其财务状况，或者对财务会计报告作虚假记载
属类：法学专业 -中国法律 -公司法
Pursuant to laws and administrative regulations, a listed company must periodically make public its financial and operational conditions. A listed company shall publish its financial statements once every six months in each fiscal year.
上市公司必须按照法律、行政法规的规定，定期公开其财务状况和经营情况，在每会计年度内半年公布一次财务会计报告。
属类：法学专业 -中国法律 -公司法
Upon a company receiving approval to issue new shares in a public offer, the company must publish a prospectus for the new shares and the company’s financial statements with their detailed schedules, and prepare a share subscription application.
公司经批准向社会公开发行新股时，必须公告新股招股说明书和财务会计报表及附属明细表，并制作认股书。
属类：法学专业 -中国法律 -公司法
Payroll and financial statement in relation to the payment of social insurance premiums, the administrative departments of labor security shall enjoin it to make corrections, and may impose a fine of less than 10 thousand yuan.
以及工资、财务报表等资料的，由劳动保障行政部门责令改正，可以处1万元以下罚款。
属类：法学专业 -部门规定 -社会保险征缴规定
And shall provide true and correct data on employment, payroll and financial statements in relation to payment of social insurance premiums. The accountant firms shall keep confidentiality for the relevant data as provided by the payers.
并应当如实提供与缴纳社会保险费有关的用人情况以及工资、财务报表等资料。会计师事务所应当对缴费单位提供的有关资料保密。
属类：法学专业 -部门规定 -社会保险征缴规定
The usual accounting period for which complete financial statements are prepared and distributed to investors, bankers, and governmental agencies is one year.
企业编制完整的财务报表并提供给投资者、银行家和政府机构的常见会计期间为一年。
属类：经济金融 -会计学
However, most business also prepare quarterly and monthly financial statements so that the management will be currently informed on the profitability and financial position of the business from month to month.
但是,大多数企业也编制季度和月份的财务报表以便随时向管理部门报告企业各月的盈利能力和财务状况。
属类：经济金融 -会计学
The basic financial statements include the balance sheet, the income statement, the statement of owner’s equity, and the statement of cash flows.
基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。
属类：经济金融 -会计学
In this chapter, we just introduce the former three financial statements. The statement of cash flows will be discussed in Chapter 11.
本章只介绍资产负债表、收益表和业主权益表,现金流量表将在第十一章进行介绍。
属类：经济金融 -会计学
The balance sheet is a financial statement that shows the financial position of a business entity by summarizing the assets, liabilities, and owner’s equity at a specific date, usually at the end of a month or a year.
资产负债表是通过汇总在某一特定时日,通常是月末或年末的资产、负债和业主权益,来反映企业财务状况的报表。
属类：经济金融 -会计学
The basic financial statements are designed to satisfy the needs of a variety of users of financial information.
基本财务报表的编制是为了满足各类使用者对财务信息的需要。
属类：经济金融 -会计学
In analyzing a business, the users of financial statements should consider its liquidity, solvency, and profitability.
在对一个企业的分析中,报表使用者应考虑它的变现能力、偿债能力和盈利能力。
属类：经济金融 -会计学
Phrase
1. Noun. A document showing credits and debits.
美国城市词典（Urban Dictionary）是一个解释英语俚语词汇的在线词典，这些词汇定义由志愿者通过注册该网站后编辑提交，网站访问者可以对这些定义做出评定。 城市字典上面有许多正常词典里面查不到的词条，即使是正常词典里面有的在这里也会有新的精辟的解释。但由于是普通年轻人随性编撰，可能用语比较粗俗。
本次查询没有找到对应的词条。
独上高台望四海 手揽云月傍天飞， 落叶重重已十月 归鸟凄凄啼心扉。
