financial statements的例句大全

If an issuer prepares the consolidated financial statements, it shall only disclose the consolidated financial statements.

发行人编制了合并财务报表的，仅披露合并财务报表即可。

Hypothesis 1: Compared with the individual financial statements, the consolidated financial statements provided more value relevant information.

假设1：与母公司个别财务报表相比，合并财务报表提供的信息更具价值相关性。

Since the publication of its first consolidated financial statements in1971, Air Liquide has posted strong and steady earnings growth.

自1971年公布其第一份合并财务报表以来，保持了经营结果持续强势稳定增长。

Consolidated financial statements has been always and complicated issue in the accountancy and it is also majorly faced in practice.

合并财务报表的编制一直是会计学上的难题，也是目前会计实务面临的一个重大课题。

The issued Accounting Standard for Business Enterprises-Consolidated Financial Statements promotes the further standardization of consolidated financial statements of Group Corporations.

《合并财务报表》会计准则的发布，使企业集团合并财务报表的编制更加规范。

They are different in scopes of usage, compiling methods and procedures, and there are some limitations existed in consolidated financial statements.

合并财务报表与汇总财务报表无论在使用范围、编制方法和编制程序都有所不同。本文还探讨了报表的合并范围、以及合并报表本身存在的局限性。

Proprietary theory and entity theory are the most primary equity theories. Equity theories have important influence on concepts of consolidating financial statements.

合并财务报表的编制，受到不同合并观念的影响，而不同的合并观念源自不同的权益理论。

If an issuer prepares the consolidated financial statements, it shall simultaneously disclose the consolidated financial statements and the financial statements of the parent company.

发行人编制合并财务报表的，应同时披露合并财务报表和母公司财务报表。

This assertion researched some problems about Consolidation Theory of Consolidated Financial Statements and tries to explore the Positioning of the Consolidation Theory in China in the future.

本文研究了合并财务报表的合并理论问题，并试图探求我国未来合并报表的理论定位问题。

If an issuer needs to prepare the consolidated financial statements, it shall separately prepare the profit forecast statement and consolidated profit forecast statement of the parent company.

需要编制合并财务报表的发行人，应分别编制母公司盈利预测表和合并盈利预测表。

Issue of consolidated financial statements is acknowledged as one of the four major difficult problems internationally, which has caused extensive attention from the academic community in recent years.

合并财务报表问题被称为财务会计四大难题之一，近年来引起学术界的广泛关注。

Pointed out that the following issues: hedge accounting standard is complicated and lead to practical applications of high cost. The choices of accounting methods change the basis of presentation of financial statements.

对套期会计准则规定复杂性导致实务应用成本高及会计处理方法的可选择性改变财务报表的列报基础，增加财务报表分析的难度等问题也作出较为深入的阐述。

In case the financial statements are given with highlighted matters without reserved auditing opinions, the whole text of the auditing reports and the detailed descriptions of the board of directors, Supervision Committee and the certified public accountant to such emphasized matters shall be disclosed.

财务报表被出具带强调事项段的无保留审计意见的，应全文披露审计报告正文以及董事会、监事会及注册会计师对强调事项的详细说明。

IASB is committed to narrowing these differences, by seeking to harmonize regulations, accounting standards and procedures, relating to the preparation and presentation of financial statements.

国际会计准则理事会（IASB）一直试图通过寻求统一的法规以及会计准则和程序来编制财务报告，以缩小不同国家的差异。

Both the international accounting standards board and its US counterpart, the financial accounting standards board, are currently developing proposals to change the contents of the main financial statements.

国际会计准则理事会（iasb）和美国财务会计标准委员会（fasb）目前都在草拟更改主要财务报表内容的提议。

The authenticity of Combined Financial Statement will be influenced by the authenticity of individual financial statements.

合并会计报表的真实性受到个别会计报表信息真实性的影响。

The author inquires into the practical consolidated financial statement auditing, which includes auditing the consolidated range, the accounting policy, the individual financial statements of individual companies, the procedure making consolidated financial statements, the consolidated financial statement annotations. etc.

作者认为合并会计报表审计的内容，应当为合并范围的审计，会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。

The smallest organizational unit for which individual financial statements are created according to the relevant legal requirements.

根据相关法规要求创建独立财务报表的最小组织单元。

After brief discussion of the issues and suggestions about how to ensure receiving payments on time, MOTION to accept financial statements;

经过简短的讨论时间的付款问题和建议，以确保有关如何接收，动议，同意财务报表；

So, this paper discusses the analysis of financial statements from the point of view of debtors.

因此，本文站在债券人的角度对财务分析进行了阐述。