比较财务报表的折算比照上述规定处理。
The translation of comparable financial statements shall be subject to the aforesaid provisions.
横向分析如比较财务报表揭示了财务报表各项从上到下期的金额变动和百分比变动。
Horizontal analysis, for example, a comparative financial statement, shows the dollar amount and the percentage change in each financial statement item from one period to the next.
第一，运用比较分析法及趋势分析法对亚泰集团三大财务报表进行会计分析。
Firstly, make an accountancy analysis to three financial statements of YATAI using comparison analysis method and tendency analysis method.
一贯性使得公司各年的财务报表可以进行比较。
Consistency is intended to make financial statement of a given company comparable from year to year.
使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。
Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.
通过与国际比较，可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。
Compared notes of financial statements of China with international practice, it can be found that there are conflicts between the norms, and the the disclosure is not sufficient and clear in China.
选取了1 5家上市公司，使用其股票价格历史数据和财务报表数据计算各家公司的“违约距离”，从而对它们的信用状况进行比较。
Then, the paper selects 15 listed companies, analyzes their "Distance to Default" using their stock prices and their financial statement data, and compares their credit status.
在分析某一特定时期的财务报表时，对分析期与以前各期的财务报表进行比较是非常重要的。
When analyzing financial statements during a certain period, a comparison between the financial statements in the analytical period and that in early periods is very important.
银行根据它们提供的财务报表，可以比较容易地确定它们的财务状况。
They provide their Banks with financial statements from which it is relatively easy to determine their financial conditions.
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.
使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。
Users need to be able to identify differences between the accounting policies for like transactions and other events used by the same enterprise from period to period and by different enterprises.
使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。
Users need to be able to identify differences between the accounting policies for like transactions and other events used by the same enterprise from period to period and by different enterprises.
应用推荐