合并报表是将企业集团视为单一会计主体，从企业集团的整体出发，反映整个企业集团的财务状况和经营成果的报表。
Combined report is a kind of report which reflects financial state and business result of whole enterprise group by considering the enterprise group as a unique accounting main part.
企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating results and cash flows.
新会计准则的实施，不仅影响企业的财务状况和经营成果，而且对企业的申报纳税也产生重大影响。
The implementation of New Accounting Standards will have significant influence on financial status and achievement as well as tax declarations of enterprises.
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.
作为上市公司经营状况成果的分配它一直是证券市场和广大投资者关心的问题，在上市公司财务经营活动中处于重要地位。
It is cared for by investors and market as an assignment of business income, and is very important to the financial operation of the companies.
根据会计等式，就可以记录企业的财务状况和经营成果，并向有利益关系的会计信息使用者报告。
On the basis of the accounting equation, the financial position and the operating result of a business can be recorded and reported to the interested users of accounting.
如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中加以说明。
Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, should be reported in notes to the financial statements.
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.
会计报表分析是了解公司财务状况和经营成果的有力武器。
Analyze of accounting statement is a kind of important tool to know the financial status and operating results.
如果生产费用分配不合理，会造成产品成本计算失真，从而歪曲企业的财务状况和经营成果。
The enterprises' financial situation and its operating achievements will be falsified if the allocation of manufacturing cost is unreasonable.
众所周知，一个企业的财务会计报告反映该企业的财务状况和经营成果。
As we know, a company's financial report can reflect financial conditions and management result of the company.
财务会计涉及向外部各方报告一个组织的财务状况和经营成果。
Financial accounting is concerned with reporting to external parties of an organization's financial position and results of operation.
财务会计则不同，它主要是企业外界报告企业的财务状况、 财务状况的变动情况和企业的经营成果。
On the contrary, financial accounting is concerned with reporting to external parties an organization's financial position, changes in that position, and results of the organization.
财务报表经常被描述为真实和公正地反映了或公正地反映了企业的财务状况、经营成果和财务状况变动情况。
Financial statements are frequently described as showing a true and fair view of, or as presenting fairly, the financial position, performance and changes in financial position of an enterprise.
公司在财务年度里的经营成果和财务状况变动的情况则分别由损益表及财务状况变动表来表达。
The company's performance and changes in financial positions for the year are respectively presented by the IS and the SCFP.
会计职业判断是会计人员一项重要而富于挑战性的工作，它对反映企业财务状况、经营成果和现金流量等信息方面有着极为重要的作用。
Accounting occupational judgment is a very important and challenging work which helps to reflect information like enterprise financial situation, managing achievement and cash flow.
上市公司的会计信息必须真实地反映企业的财务状况，经营成果和现金流量等情况。
Accounting information of listed companies must truly reflect the financial position, operating results and cash flow.
消除物价变动对会计核算的影响，真实地反映企业财务状况和经营成果，已成为会计核算的一个重要组成部分。
Eliminate price changes the influence of accounting, truly reflect an enterprise's financial position and operating results, has become one of the most important accounting component parts.
在企业生命周期的不同阶段，企业的财务状况和经营成果是不同的，对现金流量的影响也不同。
During the different stages of business life cycle, companies have different financial conditions and operating results that affect cash flow.
每项重要的资产负债表日后非调整事项的性质、内容，及其对财务状况和经营成果的影响。
The nature and content of each important non-adjusting event after the balance sheet date, as well as its effect on the financial status and operating outcomes.
财务分析的目的就是利用真实准确的财务指标报表，对企业的财务状况和经营成果进行全面综合的评价，利用评价的结果来发现企业经营管理中存在的问题，从而解决问题。
The aim of the accounting analysis is to evaluate the financial state and managing benefit of the enterprise by using the accurate accounting target forms. Find the problems, and solve them.
目的3：向企业外部集团报告企业的财务状况和经营成果。
Purpose 3. To report to external parties the company's financial position and results of operations.
财务报告是企业向社会提供的最终产品，它全面地反映了企业的财务状况、经营成果和现金流量情况。
Financial reports are the final products that the company provides to the society and they reflect the company's financial condition, commercial result and cash flux roundly.
第二条财务报表是对企业财务状况、经营成果和现金流量的结构性表述。
Article 2 the term "financial statements" are structural reports about the financial status, business performances and cash flows of an enterprise.
第二条财务报表是对企业财务状况、经营成果和现金流量的结构性表述。
Article 2 the term "financial statements" are structural reports about the financial status, business performances and cash flows of an enterprise.
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