就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U. S. generally accepted accounting principles, the foundation of the U. S. financial reporting system.
若果真如此，则可能为美国公认会计准则退出舞台铺平道路，而该准则正是美国财务报告体系的基础。
If that were to happen it could potentially pave the way for the abandonment of U.S. generally accepted accounting principles, the foundation of the U.S. financial reporting system.
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.
一位供职于“四大”的高级会计师表示，雷曼报告清楚地表明，“过去几年里的某个时候，我们在财务报告问题上集体走了弯路。”
One senior accountant with a Big Four firm said the Lehman report showed clearly that "somewhere in the last few years we've taken a wrong turning collectively in terms of financial reporting."
财务部的办事员做简单的书面工作，会计准备正式的报告，而审计人员检查会计的工作。
The Finance Department will have clerks to do the simple paperwork, accountants to prepare the formal reports and auditors who will check what the accountants do.
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.
越来越多的研究表明，会计稳健性是财务报告最重要的特征。
Growing studies suggest that accounting conservatism is the most important characteristic of financial report.
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.
批准年度财务预算，财务报告和会计报表；
ratifying fiscal budget, fiscal report and accounting statement;
评价年度财务报告，确定是否完整、是否与委员会成员掌握的信息一致、是否遵循了适当的会计原则。
Review the annual financial statements, and consider whether they are complete, consistent with information known to committee members, and reflect appropriate accounting principles.
财务报告上的会计盈余是诸多会计信息中最为重要的信息之一，也是对上市公司进行评价的重要指标，利益各方对其备加关注。
Accountant surplus was the most important information in all accounting information and was the important criterion in evaluating listed companies, so each one related benefits pay attention greatly.
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.
高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。
The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency.
这种新的会计思想将对传统会计中的会计假设、会计原则、会计职能、财务报告产生一系列影响。
The new accountant idea will have much influence on the accountant supposition, accountant principle, accountant function and financial report in the traditional accountant.
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.
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.
中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。
The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.
中期财务报告由于其报告期间位于一个完整的会计年度内，某些会计事项的处理面临与年度财务报告不同的特殊问题。
The interim financial reporting faces some special problems which are different from annual financial reporting since it is in the middle of the complete accounting year.
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