... 会计本质nature of accounting 会计报表accounting statements 宏观会计macro-accounting ...
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... 会计报表statement of account 往来帐目account current 现在往来帐||存款额current accout ...
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... Accounting Society of China 中国会计学会 accounting statement 会计报表 accounting system 会计制度；会计系统 ...
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合并会计报表 consolidated financial statements ; Consolidated accounting statement ; combined financial statement ; consolidated accounting policy
医院会计报表 accounting statements of hospitals
外币会计报表 foreign currency statements ; foreign currency accounting statement
母公司会计报表 parent company financial statement
合伙企业会计报表 partnership statement
通用会计报表 all-purpose financial statement ; general purpose financial statement ; purpose financial statement
会计报表审计 audit of financial statements ; financial statement audit ; [审计] accounting statement audit
会计报表目标 objectives of financial statement
外币会计报表折算 translation of foreign currency statements ; foreign currency accounting statement convert
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。
参考来源 - 我国上市公司审计质量对可控应计利润影响的实证研究Chapter 4 analyzes the status quo of consolidated financial statements in China .
第四部分分析了我国企业合并会计报表的现状。
参考来源 - 合并会计报表比较研究Derivative financial instruments are not match with the accounting elements definition and accrual basis in the frameworks of the traditional accounting. So its entry into the financial report should depend on the related accounting system amendment.
衍生金融工具并不符合传统的会计要素定义和权责发生制,要将其纳入会计报表,就要对相关会计体系做出变动。
参考来源 - 衍生金融工具风险与相关会计问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
长期投资应当在会计报表中分项列示。
Long-term investment shall be itemized and shown separately in financial statements.
批准年度财务预算，财务报告和会计报表；
ratifying fiscal budget, fiscal report and accounting statement;
这样做的风险在于为粉饰会计报表敞开大门。
The risk is that this could open the door to yet more accounting trickery.
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