正确确认、计量、记录和报告企业商誉，才能真实反映企业财务状况，满足会计信息使用者的需求。
We should recognize, calculate, record and report Goodwill properly to express financial position of enterprise and supply the demand of the information of the financial statement users.
财务报告作为会计信息的重要载体，提供与企业财务状况、经营成果和现金流量有关的会计信息。
As an important carrier of accounting information, financial reporting provides accounting information about business financial condition, operating results and cash flows.
如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中加以说明。
Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, should be reported in notes to the financial statements.
根据会计等式，就可以记录企业的财务状况和经营成果，并向有利益关系的会计信息使用者报告。
On the basis of the accounting equation, the financial position and the operating result of a business can be recorded and reported to the interested users of accounting.
现行以财务资源与财务状况为重心的企业财务报告体系存在明显的局限，受到各界的激烈批评。
Focusing on financial resources and position, the existing enterprise financial statement system has obvious limitations and attracts widespread criticism.
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.
在美国最大的十个非金融企业中，包括微软和埃克森美孚在内的至少六个，在2008年底报告了其净现金状况。
Of America's ten biggest non-financial firms, no fewer than six, including Microsoft and ExxonMobil, reported net cash positions at the end of 2008.
一些企业还主动发布社会责任报告，公开履行社会责任状况，自觉接受社会监督。
Some companies go even further by publishing their CSR reports to disclose their CSR performance and to voluntarily subject themselves to public scrutiny.
财务会计则不同，它主要是企业外界报告企业的财务状况、 财务状况的变动情况和企业的经营成果。
On the contrary, financial accounting is concerned with reporting to external parties an organization's financial position, changes in that position, and results of the organization.
财务报告是企业向社会提供的最终产品，它全面地反映了企业的财务状况、经营成果和现金流量情况。
Financial reports are the final products that the company provides to the society and they reflect the company's financial condition, commercial result and cash flux roundly.
目的3：向企业外部集团报告企业的财务状况和经营成果。
Purpose 3. To report to external parties the company's financial position and results of operations.
目的3：向企业外部集团报告企业的财务状况和经营成果。
Purpose 3. To report to external parties the company's financial position and results of operations.
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