ratifying fiscal budget, fiscal report and accounting statement;
批准年度财务预算，财务报告和会计报表；
Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。
Improving audit quality may increase the credibility of the accounting statement.
提高审计质量可以增加会计报表的可信度。
A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
资产负债表是指反映企业在某一特定日期的财务状况的会计报表。
Improvement research of the accounting statement of human resources.
人力资源会计报表的改进研究。
The conception of consolidated accounting statement and three kinds of consolidate theory.
掌握合并会计报表的概念，三种合并理论。
Consolidated accounting statement is one of the difficult problems in financial accounting field.
合并会计报表问题是当前财务会计的难题之一。
The traditional accounting statement instruction has some defect in readability and extensibility.
传统编表指令在可读性、可扩充性等方面存在着或多或少的缺陷。
However, in China there exists expectation distance between audit quality and requirement of accounting statement users.
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。
The accounting statement shall include the balance sheet, the profit statement, the cash flow statement and the related schedules.
会计报表应当包括资产负债表、利润表、现金流量表及相关附表。
An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.
利润表是指反映企业在一定会计期间的经营成果的会计报表。
In our country's accounting practice, the principle has been widely used in accounting recognition, accounting measure, accounting statement etc.
这一原则在我国会计实务中，在会计确认，会计计量、会计报告等方面都得到了充分运用。
Secondly, divide three chapters to study on the question of consolidating the accounting statement, offer the reasons and suggestions of improving.
其次，就合并会计报表存在的问题分三章予以研究，并指出问题所在，提出改进建议。
A financial accounting statement shall be composed of the accounting statement, notes to the accounting statement and explanations on financial conditions.
财务会计报告由会计报表、会计报表附注和财务情况说明书组成。
Cash flow statement is the important financial statement of enterprise, it can provide accurate cash flow information for various accounting statement user.
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。
A copy of the annual accounting statement for key joint enterprises designated by the Ministry of Finance shall, at the same time, be submitted to the Ministry of Finance.
财政部指定的重点合营企业的年度会计报表，应同时抄报财政部一份。
The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year.
上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%。
Article 8 Generally, the quarterly or monthly financial accounting report means the accounting statement only, which shall include the balance sheet and the profit statement at least.
第八条季度、月度财务会计报告通常仅指会计报表，会计报表至少应当包括资产负债表和利润表。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
New economy times brings profound influence for accounting object, accounting presuming, measure and confirmation of accounting, accounting settlement contents, accounting statement and education.
新经济时代对我国会计目标、会计假设、会计计量和确认、会计核算内容、会计报告及会计教育产生深刻影响。
Realistic Audit of Accounting Statement Means We Want to Examine Clearly Whether There Are Significant Mistaken Reports or Missing Reports in Accounting Statement.
会计报表真实性审计，就是要查明会计报表中是否有重要的错报或漏报。
Realistic Audit of Accounting Statement Means We Want to Examine Clearly Whether There Are Significant Mistaken Reports or Missing Reports in Accounting Statement.
会计报表真实性审计，就是要查明会计报表中是否有重要的错报或漏报。
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