要使信息可靠,财务报表中的信息必须在重要性和成本的许可范围内做到完整。
To be reliable, the information in financial statements must be complete within the bounds of materiality and cost.
在六大会计要素中,资产是最重要的会计要素之一,与资产相关的会计信息是财务报表使用者关注的重要信息。
In six major accounting elements, assets is the most important accounting elements, and assets of the accounting information is relevant financial statements attention important information.
我们买了很多支证券,他们之中的大多数管理者我从未见过,我们只能运用生意常识来从财务报表中寻觅细节信息。
We've bought many securities, and with most, we've never met management. We use our general understanding of business and look to specifics from financial statements.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
这应包括介绍,信息披露,确认和计量问题的关键在财务报表中的财务报表附注中说明。
This should include an explanation of the key presentation, disclosure, recognition and measurement issues in the financial statements and in the notes to the financial statements.
这应包括介绍,信息披露,确认和计量问题的关键在财务报表中的财务报表附注中说明。
This should include an explanation of the key presentation, disclosure, recognition and measurement issues in the financial statements and in the notes to the financial statements.
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