会计报表

Statement of cash flow is one of the important statements in accounting statement system.

现金流量表是会计报表体系的重要报表之一，有助于财务报表使用者评价企业产生现金和现金等价物的能力，帮助其设计决策模型以评价和比较不同企业未来现金流量的现值，提高不同企业所报告的经营业绩的可比性。

The two companies above requirements: Search from 1998 to 2006 the company's annual financial reports, accounting statements and the audit statements; inspection Xinzha Road Housing burden of a debt security "collateral contract"; inspection, copying since 1993 August 26 Japan since the establishment of all accounting books and other content.

上述两家公司的要求：从1998年搜索到2006年该公司的年度财务报告，会计报表和审计报表；检查新闸路房屋安全的债务负担"担保合同"；检查，复制自1993年以来8月26日成立以来，所有的会计帐簿及其他内容。

And as enterprise aquistion and merger business emerging constantly in the whole world, the difficulty of preparing the combined accounting statement is increasing constantly .That how to norm the preparing of the combined financial statement just become an important subject that the circle of accounting theory and practice circle probe into together.

而且随着世界范围内企业购并业务的不断涌现，合并报表的编制难度在不断增加，如何规范合并会计报表的编制，也就成为会计理论界与实务界共同探讨的一个重要课题。

Discussed shallowly accountant the report form plasters the recognition and guards against accountant the report form to plaster also is fictionalizes enterprise's financial condition and the management achievement according to below the fact to indicate: Should count the expense not to include: Empty row realization selling goods; The hideaway or fictionalizes the debt amount; Lengthens amortizes the age limit; The reduction contributes to a common fund the depreciation reserve; The guarantees or the guarantee deals with the bill not to express and so on.

非常感激，帮忙翻译成英文~谢谢浅谈会计报表粉饰的识别与防范会计报表粉饰也就是将企业的财务状况及经营成果按照以下虚构事实予以表述：应计费用未予列入：虚列未实现的销货；隐藏或虚构负债金额；延长折旧年限；减少摊提折旧准备；保证或担保的应付票据未予表示等等。

Then the dissertation introduces the international and domestic achievements of the accounting for executory contract, and conducts the analysis and research systemically, I think that we should improve the traditional accounting theory before the executory contracts could be recognized and fully disclosed in the accounting reports .

第二部分介绍了国内外对履行中合约的会计处理的各种理论成果，并在此基础上对履行中合约会计进行了系统的分析与研究，认为要想将履行中合约在会计报表中予以充分的反映，必须完善现行的会计理论。

The methodology applicable in the making of the Consolidated Financial Statement includes the purchase method, the pooling of interest method and the fresh-start method while the methodology adopted in the ...

企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法；期末合并会计报表的方法有全部合并法、比例合并法。

The methods of detecting window dressing are industry background analysis, overall analysis of financial statements and the analysis of specific accounts.

会计报表粉饰的识别可以从行业背景分析、财务报表总体分析、具体会计科目分析等方面入手。

This article explains the importance of the annotations of the fiscal report forms from the demands of the fiscal information exposure,the report mode of the companies and the future development tendence of the financial report forms.

针对会计人员信息的充分披露要求和企业报告模式及财务报表的未来发展趋向，阐述了会计报表附注的重要性。

This thesis firstly retrospects the process of the origination and development of the practice of consolidated accounting statements and the evolution of the relative accounting standards in different parts of the world.

因此，对合并会计报表基本理论问题进行研究，对于完善该理论本身，促进合并会计报表实务的发展以及指导我国相关准则的制定具有重要的理论与现实意义。

A holistic approach to a range of practical knowledge and topics covering the Australian accounting processes / procedures/ policies, cash accounting system, accrual accounting system, sole trader / partnership / company / trust, STS, and accounting circle a series of accounting processes for recording, tracking,and analysing accounting data/transactions, i.e., colleting accounting information - invoicing/billing - creating entries /journals / ledgers - making adjustments / reconciliations / trialbalance - producing financial statements - preparing financial analysis/reports etc.

这个部分主要是让大家对澳洲会计实务先有一个高屋建瓴的整体认识(以达到纲举目张，举一反三的效果，所有accounting操作都万变不离其宗)，概括一下澳洲会计实际工作中会遇到的一整套工作过程，包括从经济业务发生后制作会计凭证，至会计期末编制会计报表到后期财务分析等会计工作中所涉及的一系列的步骤和程序。学完之后大家对澳洲会计实际操作会有全面的认识。

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来，英国，在此地早期居住的是凯尔特人，已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。