依法发行新股或者公司债券的，还应当公告财务会计报告。
The company that issues new stocks or bonds in accordance with the law shall also publish its financial accounting report.
股东有权查阅股东会议记录和公司财务会计报告；
Shareholders have the right to view the minutes of Shareholders' Meeting and Company Financial & Accounting Report;
第三部分为上市公司财务会计报告欺诈的原因分析。
Part three is to analyze the reasons of financial reporting fraud of listed company.
第二部分为上市公司财务会计报告欺诈的现状研究。
Part two is to analyze financial reporting fraud of listed company empirically.
执行财务会计报告的实变依从内部控制和管理要求。
Performing consolidation of financial accounting reports to comply with internal control and management requirements.
股东有权查阅股东会会议记录和公司财务会计报告。
Shareholders have the right to examine the minutes of shareholders' meetings and the company's financial and accounting reports.
企业负责人对本企业财务会计报告的真实性、完整性负责。
The principal of the enterprise shall be responsible for the authenticity and completeness of financial accounting reports of his own enterprise.
对企业的财务会计报告的组成部分进行了一一的详细分析。
The article analyses the component parts of financial accounting report in detail.
文中分析了知识经济对财务会计报告三因素产生的深刻影响。
The paper analyzes the great influence of the intelligence economy on the three factors of financial accounting report.
依法公开发行新股或者公司债券的，还应当公告财务会计报告。
Where new shares or corporate bonds are to be issued publicly pursuant to laws, the financial statements of the issuer shall also be released.
利润质量这一概念，在上市公司财务会计报告分析中十分重要。
The concept of profit quality is very important in the financial statement analysis of the listed securities companies.
财务会计报告由会计报表、会计报表附注和财务情况说明书组成。
A financial accounting statement shall be composed of the accounting statement, notes to the accounting statement and explanations on financial conditions.
第六条财务会计报告分为年度、半年度、季度和月度财务会计报告。
Article 6 the financial accounting reports shall be classified into the annual, semiannual, quarterly and monthly financial accounting reports.
企业对外提供的年度财务会计报告，应当依法经过会计师事务所审计。
The annual financial report offered by the enterprise to the outsiders shall be audited by an accounting firm under law.
企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。
An enterprise shall close the accounts and prepare financial reports for each separate accounting period.
众所周知，一个企业的财务会计报告反映该企业的财务状况和经营成果。
As we know, a company's financial report can reflect financial conditions and management result of the company.
企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
企业在编制年度财务会计报告前，应当按照下列规定，全面清查资产、核实债务。
In the preparation of the annual financial accounting report, the enterprise shall, in accordance with the following provisions, comprehensively check the assets and verify the debts.
针对现行财务会计报告存在的不足，论述了变革财务会计报告的必要性和可行性。
According to the existing shortcomings of financial accounting in effect, the necessity and feasibility of reforming report of financial accounting were discussed.
财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。
Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.
年度报告中的财务会计报告应当经具有证券、期货相关业务资格的会计师事务所审计。
The financial accounting report in the annual report must be audited by an accounting firm qualified to audit securities and futures business activities.
但近几年来，由于资产中存在着大量的不良资产，致使财务会计报告的真实性受到影响。
However, the true level of financial report has been reduced recently because of great deal of non-performing assets.
财务会计报告包括会计报表及其附注和其他应当在财务会计报告中披露的相关信息和资料。
A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports.
最近2年的经会计师事务所或审计事务所审计的特许人财务会计报告摘要和审计报告摘要。
Abstracts of the franchiser's financial and accounting reports and of the audit reports in the last two years audited by the accounting firms or auditing firms.
最近2年的经会计师事务所或审计事务所审计的特许人财务会计报告摘要和审计报告摘要。
Abstracts of the franchiser's financial and accounting reports and of the audit reports in the last two years audited by the accounting firms or auditing firms.
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