会计报表使用者要学会识别这些方法。
To the users of account statements, they should recognize these ways.
现金流量表帮助财务报表使用者预期企业的未来现金流动。
The cash-flow statement helps financial statement users predict the future cash flows of the entity.
对财务报表使用者做出决策没有重要影响的项目是不重要的。
An item which is not significant enough to influence the decisions of users of financial statement is considered to be not material.
收益指标是财务报表使用者特别是投资人最为关心的会计信息。
The index of income is the accounting information that financial statement users especially investors care about most.
但在我国，审计质量与报表使用者的要求之间存在审计期望差。
However, in China there exists expectation distance between audit quality and requirement of accounting statement users.
当向一个报表应用了嵌入式提示表达式时，这对报表使用者并不明显。
It is not necessarily obvious to the report consumer when an embedded prompt expression has been applied to a report.
从会计报表使用者的需求出发，兼顾成本效益原则，作出大胆设想。
The author puts forward bold proposals in light of the needs of users of accounting statements, paying attention to the cost-benefit principle.
财务报表是企业最重要的、也是财务报表使用者最关注的会计资料。
The financial report form is the enterprise most important, also is accountant who the financial report form user most pays attention the material.
现金流量表若不正确，就可能误导报表使用者，使其做出错误的决策。
Cash flow statement can help the users know the informations of cash inflows and outflows, If cash flow statement isn 't right, the users are perhaps misled and do a wrong decision.
科学地分析和充分利用现金流量表信息，是报表使用者进行正确决策的前提之一。
Scientifically analyzing and making good use of information about it is one of premises that the report lends itself to users for correct decisions.
重要性是指在特定环境下，可能影响会计报表使用者判断或决策的错报或漏报的严重程度。
The important principle may influence the grave degree about the judgement and decision-making the wrong report or the leaking report of the user of the account table.
现金流量表，是企业重要的财务报表，它能为各类会计报表使用者提供准确的现金流量信息。
Cash flow statement is the important financial statement of enterprise, it can provide accurate cash flow information for various accounting statement user.
前期调整列示在公司的资产负债表中，以提醒报表使用者注意留存收益余额变化的性质和数量。
The prior-period adjustment appears on the corporation's statement of retained earnings to indicate to readers the amount and the nature of the change in the Retained Earnings balance.
现金流量表帮助报表使用者合理估计和预测企业未来的支付能力和偿债能力，评价企业未来的财务弹性。
The cash flow statements will aid the rational prediction and evaluation of the potential capability of payment and compensate for debt of a company.
主营业务利润是企业主管部门、股东及报表使用者关注的重要指标，其真实性是任何审计工作的重点之一。
The main business profit is an important index that department in charge, stockholder and user of the statements pay great attention to, its truthfulness is the main task of the auditing work.
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.
如果在仓库模型中没有提供默认值，那么Cognos8bi会在执行报表时生成一个额外的动态提示，以允许报表使用者选择一个值。
If no defaults have been provided in the warehouse model then Cognos 8 BI will generate an additional dynamic prompt page when the report is executed to allow the report consumer to choose a value.
有些过滤器由管理器显式地创建，且在报表上显示为提示，使用者可以从中选择对其分析有意义的值。
Some filters are explicitly created by the manager and are displayed as prompts on the report from which the consumer can select values of interest to their analysis.
在应用了过滤器来协助使用者解译他们正在查看的数据时，报表管理器可以在报表标题或描述中指出。
The report manager can indicate in the report title or description when a filter has been applied to assist the consumer in interpreting the data they are viewing.
作为CC的财务报表的使用者(债权人，投资人等)，你希望它们如何反映保修范围扩大的合同？为什么？
As a user (lender, investor) of cc's financial statements, how would you prefer they account for extended warranty contracts? Why?
只有通过财务报表分析，才能使信息使用者、决策者得到确切的企业财务状况和经营成果的信息，进而指导决策。
Only through analyzing the financial statements, can it make the information user acquire the information of financial position and managing achievement in order to guide the decision.
这个假设很重要，因为它帮助财务报表的使用者解释财务状况的变化以及净收益的变化。
This assumption is very important because it assists users of financial statements in interpreting changes in financial position and changes in net income.
使用者还必须能够比较不同企业之间的财务报表，以使评价它们相对的财务状况、经营业绩和财务状况变动。
Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.
资产负债表日后事项要求包括能让使用者充分理解该报表的其它准备信息。
Events after the Balance Sheet Date requires the provision of additional information in order to facilitate such an understanding.
本《概念框架》确立了向外部使用者编报财务报表所依据的概念。
ThisConceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements for external users.
财务报表的使用者应特别注意注释中揭示的或有损失。
Users of financial statements should pay close attention to the notes disclosing loss contingencies.
合并财务报表最有可能向尽可能多的使用者提供有用信息。
Consolidated financial statements are most likely to provide useful information to the greatest number of users.
合并财务报表最有可能向尽可能多的使用者提供有用信息。
Consolidated financial statements are most likely to provide useful information to the greatest number of users.
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