政府、机关、团体和事业单位的年度会计报告。是根据年度预算的最终执行结果编制的。决算同预算相适应,有国家决算、单位决算,通过决算可以检查和总结预算执行情况。国家决算是经法定程序批准的年度预算执行结果的会计报告,包括报表和文字说明两部分。
在这些方面强调:财政决算分析,现金流量表,成本分析,预算和控制技术,还有个案研究。
Emphasis on financial statement analysis, cash flow statements, cost analysis, budgeting, and control techniques. Case study method is emphasized.
为应用根据婚姻,孩子出生证,联接从雇主、亲戚朋友的财政决算,和信件是被接受的一些类型证据。
For an application based on marriage, birth certificates of children, joint financial statements, and letters from employers, friends and relatives are some types of evidence that are accepted.
截至2008年12月,SEC要求大型公司使用XBRL归档财政决算,特别是每年10 - K以及每季度10 - Q的财务报告。
As of December, 2008, the SEC requires the largest companies to file financial statements, particularly annual 10-k and quarterly 10-q financial reports using XBRL.
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