在企业财务报表分析当中，流动比率是一个很重要的指标。
Current ratio is a very important index in company financial statement analysis.
企业财务报表是如何制定的，不同领域的财务报表如何不同。
How the financial accounts of companies are formulated and how they differ across jurisdictions.
企业财务报表要素及其确认与计量；财务报表的列报与披露。
Elements of financial statement of business enterprises and its recognition and measurement;
企业财务报表粉饰一直是困扰证券投资者理性投资决策的问题之一。
Varnishing of company's financial reports has always been one of the problems perplexing investors in making rational investments in the stock market.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
净利润是企业财务报表中的一个重要指标，也是投资者最为关心的一个财务数据。
Net income in the financial statements of companies is an important indicator, is also a concern for most investors, financial data.
文章分别从企业财务报表、出口商品成本构成和出口产品价格弹性等方面分析了人民币升值在当期和后期对企业的影响。
This paper analyzes the effects of RMB appreciation on the economy based on the enterprises financial statement, the cost component and the price elasticity of exported commodities.
企业财务：着重于分析财务报表。
Corporate Finance: Focuses on reading and analyzing financial statements.
只有通过财务报表分析，才能使信息使用者、决策者得到确切的企业财务状况和经营成果的信息，进而指导决策。
Only through analyzing the financial statements, can it make the information user acquire the information of financial position and managing achievement in order to guide the decision.
财务报表附注是企业财务报告不可或缺的重要组成部分，附注披露的信息具有附属性、解释性、补充性、建设性。
The financial statement annotations are indispensable components of enterprises' financial reports, with attached nature, explanation nature, supplementary nature and constructive nature.
当企业财务状况良好时，就没有舞弊的动机，也不会对其财务报表进行粉饰，在这种情况下，注册会计师的审计质量自然也就比较高。
When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.
第二条财务报表是对企业财务状况、经营成果和现金流量的结构性表述。
Article 2 the term "financial statements" are structural reports about the financial status, business performances and cash flows of an enterprise.
第二条财务报表是对企业财务状况、经营成果和现金流量的结构性表述。
Article 2 the term "financial statements" are structural reports about the financial status, business performances and cash flows of an enterprise.
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