财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
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.
本文认为，当管理者权益与责任成为财务报告的重点后，可分派的管理者超额收益是整个财务报告的最后落脚点。
The excess earnings of the manager be dispatched is the groundwork of the financial report as the rights and interests and duty of the manager.
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.
本章主要对财务报告舞弊的定义，与相关概念的区别，我国上市公司财务报告舞弊的现状和危害进行了分析。
This chapter mainly analyses the definition of financial statements fraud, the difference of interrelated concept, the present situation and the harm.
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.
从现行财务报告的分析与评价入手，提出了改进财务报告的策略。
Starting from the analysis and evaluation on the current financial statement, this paper puts forward some measures for improving the financial statement.
这种方法开始于审计人员了解相关的风险与财务报表上的财务报告。
This approach begins with the auditors understanding the risks that are related with the financial reporting on the financial statements.
本文首先探讨了网络财务报告的概念与特点，提出网络财务报告有三个层次；
This paper firstly discusses the concept and peculiarities of the Internet Financial Report(IFR), puts forward that there are three levels of IFR;
本文首先探讨了网络财务报告的概念与特点，提出网络财务报告有三个层次；
This paper firstly discusses the concept and peculiarities of the Internet Financial Report(IFR), puts forward that there are three levels of IFR;
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