会计报表

For Air-Way Manufacturing Company's audited financial statements we need to do an income statement along with a balance sheet for to satisfy US Accepted Accounting Principles because we are able to expense various expenses immediately instead of setting up a long term deferred expense account.

我们需要为美国Air-way制造企业金融报表的审计报告，出具综合损益报表和资产负债表，以满足美国公认会计原则，因我们能够立即核销各种各样的开支账户，而不需建立长期性延期开支帐户。

Article 1 For the purposes of regulating the presentation of financial statements and ensuring the commensurability between the financial statements of a same enterprise in different periods and between the financial statements of other enterprises in a same period, these Standards are formulated in accordance with the Accounting Standards for Enterprises – Basic Standards.

第一条为了规范财务报表的列报，保证同一企业不同期间和同一期间不同企业的财务报表相互可比，根据《企业会计准则--基本准则》，制定本准则。

Article 1With a view to regulating the presentation of financial statements and guaranteeing the commensurability between the financial statements of a same enterprise in different periods and between the financial statements of different enterprises in a same period, the present Standards is formulated according to the Accounting Standards for Enterprises - Basic Standards.

第一条为了规范财务报表的列报，保证同一企业不同期间和同一期间不同企业的财务报表相互可比，根据《企业会计准则--基本准则》，制定本准则。

According to the consistency principle, accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed.

根据一致性原则，会计核算和财务报表应当按照规定的会计处理方法进行和编制，会计信息应当具有可比性并便于进行分析。

These specified forms do not purport to be financial statements and are prepared in accordance with Group Audit Instructions for the sole purpose of consolidation into the Universal Robina Corporation consolidated financial statements, which are prepared in accordance with International Accounting Standards.

这些特定的形式并不意味着是财务报表，并按照审计组根据指示编写的合并为环球罗宾娜合并财务报表，这是与国际会计准则编制的唯一目的。

Sometimes the administrator could just glace it with careless or put a varnish on financial statement by changing the accounting process. Once the company financial be realized under degeneration condition which also implied the company had occurred an irretrievable crisis on financial for a while. Therefore, it is very important to study non-financial information such as overlapping to hold stocks and equity capital structure. Those could be supplementary reference materials after traditional financial statement.

这类公司的问题，皆无法单独从财务报表予以诊断，因为管理者可以藉由会计程序的变更或者窗饰企业的财务报表等手法来掩饰，因此在财务出现恶化现象时，企业早已发生无法挽救之严重财务危机，此时除了传统财务指标外，非财务资讯即成为重要的辅助工具。

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report, and may not modify or delete any financial accounting material (including financial statements and notes thereto) signed by certified public accountants and accounting firm with opinion.

第六条 公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936. Alas, excesses similar to those he then lampooned have many times since found their way into the financial statements of major American corporations and been duly certified by big-name auditors. Clearly, investors must always keep their guard up and use accounting numbers as a beginning, not an end, in their attempts to calculate true "economic earnings" accruing to them.

有趣的企业会计并不是件新鲜事，对于企业诈骗的专家，我特别附上班哲明葛拉罕在 1936 年所写未经出版有关会计做帐的讽刺性文章，自此之后，我们可以发现这种葛拉罕所描写的方法散见于各大美国企业财务报表中，而且全部都经过各大会计师事务所签证背书，所以对此投资人必须特别提高警戒，要了解在计算一家公司的实质的经济盈余时，会计数字只不过是个出发点，而绝非是最后的结果。

Position SummaryResponsible for the all accounting function including payroll, expenditures, accounts payable and receivables, general ledger ,costing, all tax matters and declaration -control and adjust journal entries; maintain bookkeeping as per tax bureau requirement-perform on time month and year end closings including journal entries, financial statement, full set of taxation reports, account reconciliations, annual audit preparation.-prepare, analyze and track financial schedules, costing, statements, forecasts-handle relationships with national / local tax bureau, banks, auditors, administration-report and consolidate financial information with the parent company in Hong Kong

职位简述负责所有财务会计相关工作，包括工资结算，费用审核，应收及应付帐款，总账，成本核算，各类税务事项及申报等-负责会计分录及账务；各项帐务处理符合税务局要求-负责月度结帐及年度结账，包括帐务处理，财务报表，完整的税务报告，帐户分析，准备年度审计等-编制，分析和跟进财务结算安排，成本核算，各项报表及预测-与国税/地税局，银行，审计人员，行政机关等外部机构建立良好关系-对香港母公司的财务信息进行报告及编制合并报表

The experiment means adopted when opening experiment courses at the accounting manual lab is holo-authentic simulation enterprise accounting environment, transplanting a true business period of the enterprise for the students; through guidance, the students can independently finish a series of accounting work such as voucher filling and preparation, account keeping, virement, account settlement and report filling etc.

在会计手工实验室开设实验课程时所采用的实验手段为全真模拟企业会计环境，为学生移植企业真实的一个业务期，通过指导使学生全程独立完成包括凭证填制、记账、转账、结账及报表填列等一系列会计工作来提高学生的实际业务操作能力。

With the development of highway construction, the speed of cars has been gradually increased.

随着公路的发展，汽车的车速也在不断提高。

So we basically had to develop a bond with the animal in terms of socializing with it.

所以我们就主要想通过跟它沟通的方式来建立一种良好的关系。