Firstly, make an accountancy analysis to three financial statements of YATAI using comparison analysis method and tendency analysis method.
第一，运用比较分析法及趋势分析法对亚泰集团三大财务报表进行会计分析。
The trial balance can make the preparation of financial statements easier.
试算表可以使财务报表的编制更加容易。
In using money as a measuring unit and preparing financial statements expressed in dollars, accountants make the assumption that the dollar is a stable unit of measurement.
在将货币作为计量单位并编制以美元表示的财务报表时，会计师建立一种假设，即美元是稳定的计量单位。
The adequate disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decision about the company.
充分披露原则是指公司的财务报表应列报足够多的信息，以使外界能够据此对公司作出合理的判断。
The ability to make predictions from financial statements is enhanced, however, by the manner in which information on past transactions and events is displayed.
然而，关于过去交易和事项的资料的编列方式，可以提高根据财务报表进行预测的能力。
Such disclosure should make the financial statements more useful and less subject to misinterpretation.
这样的披露应使财务报表更有用并更少产生误解。
Article 2 the Company shall prepare and make disclosure of notes to financial statements according to the requirements of the Accounting Standards for Enterprises and the present Provisions.
第二条公司应按照《企业会计准则》和本规定的要求，编制和披露财务报表附注。
The Consolidated Difference has been one of the important factors which make a notable impact on fair presentation of the Consolidated Financial Statements.
合并价差一直是影响合并财务报表公允反映的重要因素之一。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
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