长期借款所支付利息中，生产及使用开始前所发生的，计入固定资产。生产开始后记入财务费用。
The long-term loan interest happening before the production shall be recorded in fixed assets, that after the production shall be recorded in financial expense.
资产结构问题与资本结构、股利政策及公司控制权理论这些财务经典理论之间都存在天然的联系。
Asset structure has close correlation with many classical financial theories, for example capital structure, dividend policy and corporate control theory.
扶轮基金会采用了一种美国财务报告标准，该标准要求非营利性组织将其资产、收入、及支出分成三类净资产。这三类净资产如下。
TRF USES a U. s. financial reporting standard that requires not-for-profit organizations to classify assets, revenues, and expenses into the following three categories of net assets.
财务报表应该包括很多历史经营阶段及项目运营阶段的资产负债表、损益表和现金流量表。
The financial statement should include a balance sheet, income statement, and cash flow statement for many historical period of operation as well as for the period of projected operation.
回答也可包括财务生存能力的测量，如流动资金、资产负债率、目前的现金存量天数、资金利用率及现金流量指标。
Responses also might include measures of financial viability, such as liquidity, debt-to-equity ratio, days cash on hand, asset utilization, and cash flow.
这些数据将包括净利润、贷款减损支出及净资产收益率等财务指标。
Figures will include net profit, loan-impairment charges and financial metrics such as return on equity.
摘要：应收账款管理对于企业的营运资产结构优化和营运能力的改进有着非常重要的意义，对于企业的财务安全及财务改善非常重要，需要引起重视。
Abstract:The management of the accounts receivable has important effective to the management of the operating assets and that has important rode to the financial security and need to be cared.
财务报告评估：公正价值，企业合并，无形资产，商誉及减值分析，第三版。
Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis, 3rd Edition .
良好的公司治理水平能够提升公司的价值，保障公司的资产安全、经营效率及财务报告的可靠性。
Good corporate governance can promote the value of the corporate, ensure the enterprises' operation efficiency and assets safety, and the financial report be presented fairly.
类似损益表、资产负债表以及贷款统计报表这样的统计数据都需要由财务管理办公室准备及审核。
Statistical data such as income statements, balance sheets and loan statistics are prepared and approved for release by the Office of the Controller.
在新准则体系下，财务报告的组成内容由资产负债表、利润表、现金流量表、所有者权益变动表及附注组成。
Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes.
资产负债表是反映企业在某一特定日期资产、负债及所有者权益的总量、构成及相互关系的财务报表。
Balance sheet is a financial report form that reflects the total sum, formation and relation of the assets, debts, the owners' rights and interests of an enterprise on a certain date.
我国信用风险度量技术还基本停留在资产负债管理及财务比率分析的定性管理阶段。
In our country, the technology of credit risk measuring still keeps qualitative analysis stage, that is, the debt-to-asset management and financial ratio analysis.
协助项目经理，定期与总包及厂商进行对帐，定期与财务资产部进行核帐。
To support project manager, check the account and reconcile with general contractor and suppliers, review with finace team regularly.
一些蓝筹上市公司倾向于在有良好的生产及经营情况下，促使该财政年度的（财务报告中的）利润大幅增涨，及资产减值准备速增。
Some blue-chip listed companies tend to take advantage of better production and management situation, a substantial increase in profits year, large accelerated provision for impairment of assets.
一些蓝筹上市公司倾向于在有良好的生产及经营情况下，促使该财政年度的（财务报告中的）利润大幅增涨，及资产减值准备速增。
Some blue-chip listed companies tend to take advantage of better production and management situation, a substantial increase in profits year, large accelerated provision for impairment of assets.
应用推荐