解释财务报表的性质和一般目的。
Explain the nature and general purpose of financial statements.
细节测试是对各类交易、账户余额和披露的具体细节进行测试，目的在于直接识别财务报表是否存在重大错报。
Test of details applied to transaction, account balances and disclosure determines whether there exist material misstatements in the financial statements.
水平分析是对财务报表项目的百分比变化的研究。
The horizontal analysis is the study on percentage changes in financial statement items.
乔斯华·罗恩提出财务报表保险制度，目的在于增强注册会计师独立性，抑制上市公司的舞弊行为。
Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs' independence and prevent the list companies from cheating.
确认财务报导之目的2。了解一般公认之会计原则3。熟悉主要财务报表及运用。
Identify the objectives of financial reporting. 2. Explain the meaning of generally accepted accounting principles. 3. Identify the major financial statements and other means of financial reporting.
确定重要性水平的目的在于估计财务报表的可容忍误差、确定审计范围、评价已知误差和可能误差对财务报表的影响。
The aim to define importance is to assess proper deviation in financial reports, to define audit range and to assess the influence of expected deviation and possible deviation on financial reports.
财务报表信息披露的目的在于，向证券市场的参与者提供信息，形成有效市场，取消内幕信息，从而对投资者的决策行为产生影响。
The purpose of fiscal statement disclosure is to provide information to participants in securities market, and to form an effective capital market, thus to influence investors' decisions.
怀特先生明天上午还要新项目的财务报表呢。
White wants to see the profit statement for new project tomorrow morning.
真不是好日子。我真不想告诉你。怀特先生明天上午还要新项目的财务报表呢。
Not a good day. I hate to tell you that Mr. White wants to see the profit statement for new project tomorrow morning.
会计准则要求改变财务报表项目的列报。
The accounting standards require to change the presentation of the items of the financial statements;
会计准则要求改变财务报表项目的列报。
The accounting standards require to change the presentation of the items of the financial statements;
应用推荐