会计报表

This paper focuses on the discussion of fundamental accounting error adjustment method and its accounting treatment essence in practical area to make up scarcity of earnings management study.

关于上市公司采用重大会计差错更正方式调节盈利数据的专门研究文献更少，对此的讨论基本上都将其与会计政策和会计估计变更的处理归成一类，实质上是对追溯调整法调整报表期初数据在盈余管理中具体运用的研究，没有区别会计政策变更和差错更正的本质。

To study the policy about accounting transaction of exploration, development, extraction and selection according to production procedure in extractive coal industry, three-dimension presentation model of information on economic interest, social responsibility, resource and protecting environment.

按照煤炭采掘业生产程序分别对勘查阶段、开发阶段、采掘阶段和洗选阶段的会计处理，以及关于经济利益、社会责任和资源与环保信息的三维呈报模式进行政策性研究；即财务报告表述模式由主要财务报告(基本财务报表和特定财务报表)、辅助财务报告(财务报表附表和财务报表附注)和补充财务报告三维模式构成，特别是主要财务报告划分出财务报告使用者的共同需求和主要利益相关者的特定需求的基本财务报表和特定财务报表。

The responsibility includes:(1) Design, implement and maintain the internal control related to the preparation of the financial statements as a way to make the financial statements free from misreporting arising from fraudulence or mistakes;(2) choose and apply appropriate accounting policies;(3) make a reasonable accounting assessment.

这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。

I am in charge of overall business accounting ,include export return duties system、electronic tax declaration system and general ledger and so on, meanwhile, examine and verify other accountant's voucher ,and direct and arrange them to do their own work.

负责全盘操作财务报表及进行报表核算，包括出口退税系统、电子报税系统、总账等，同时审核其它会计人员的作业单证，指导并安排其它会计人员的工作。

It is a kind of general phenomenon to form the enterprise group by taking relations between ownership and management of enterprises as tie, which leads that amalgamating the accounting statements becomes enterprises' focal point of financial work.

形成以产权关系为纽带的企业集团，已经是一种普遍的现象。随之而来的企业集团合并会计报表就成了企业财务工作的重点。

Article 9 The enterprises that are required to formulate statistic reports on state-owned assets shall include the state-owned and state controlling enterprises both at home and abroad that have legal person qualifications, independent accounting systems and are able to formulate complete accounting statements, for which the people's governments of the provinces, the autonomous region, the municipalities directly under the Central Government, and the people's governments at the level of the districted cities or the autonomous prefectures shall exercise the functions of investors.

第九条 应当编制国有资产统计报告的企业包括：由国务院，省、自治区、直辖市人民政府，设区的市、自治州级人民政府履行出资人职责的具有法人资格、独立核算、能够编制完整会计报表的境内外国有及国有控股企业。

Long-term investment shall be itemized and shown separately in financial statements.

长期投资应当在会计报表中分项列示。

In the market economy system, enterprises face severely competitive pressure. Sometimes the management whitewashes the accounting statement for some reasons, such as the pursuit of achievement and good image, the evasion of income tax.

摘 要：在市场经济体制下，企业面临严峻的竞争压力，企业管理层有时为了追求政绩、追求公司良好的外在形象、规避所得税等动机而蓄意粉饰会计报表。

It seems that financial statement distortion can be found everywhere in the world, domestic or foreign , for example ,Enron utilizing the SPV to manipulate the accounting treatment and information disclosure of connected transactions and Yin Guangxia, the famous listed company in China, adopting bald-faced fraud to recognize revenue.

从安然利用特殊目的实体（SPV，Special Purposed Vehicle）操纵关联交易的会计处理和报表信息披露，到银广夏赤裸裸的虚作销售收入，都引发了公众对财务报表会计信息质量的信任危机。会计信息失真成为我国会计界乃至整个经济界关注的焦点之一。

Accounting information should be available at reasonably frequent intervals and the time which elapses between the end of the financial period and the production of the accounting reposts should not be too long.

财务期的结束日与会计报表的编制相隔时间不应过长。

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。。。。