编制财务报表

按照企业会计准则和《企业会计制度》的规定编制财务报表是XXX管理层的责任。

XXX 's Management is responsible for the preparation of these financial statements in accordance with Accounting Standards for Business Enterprises and Accounting Systems for Business Enterprises .

审计：检查企业经理用于编制财务报表的信息以及这些财务报表中的资产的可信性的人员。

Auditor : a person who examines the information used by managers to prepare the financial statements and assets to the credibility of those statements .

通过计算C网三期建设项目投资规模、运营收入成本，编制财务报表。

Financial statistics report was made according to its investing scale , operation cost and revenue .

以前，在香港上市的公司只准使用香港审计师，并按照国际财务报告准则（IFRS）或是与其如出一辙的香港财务报告准则（HKFRS）编制财务报表。

In the past , Hong Kong-listed companies were only permitted to use Hong Kong auditors and to prepare their statements using International Financial Reporting Standards or the virtually identical Hong Kong Financial Reporting Standards .

但因美国保险公司多遵循一般公认会计原则（GAAP）编制财务报表，所以在会计处理方式上虽有差异，仍有迹可循。

But because the American insurance company follow and generally acknowledge generally that works out the financial statemant in accounting principle ( GAAP ) more , punish way has differences , there are marks that can be followed in accountant .

其次应用销量预测模型预测成品油销量，估算销售收入等数据，并在估算其他相关数据的基础上编制财务报表，进行财务评价；

Then forecasted the sale amount of oil by using sale forecasting model , estimated income and other date , made financial reports and evaluation ;

为了计量净收益和编制财务报表，一个企业的经营周期被划分为相等长的会计期间。

For the purpose of measuring net income and preparing financial statements , the life of a business is divided into accounting periods of equal length .

在会计期末编制财务报表之前，应先对预计无法收回的应收账款作一个估计。

Before financial statements are prepared at the end of the accounting period , an estimate of the expected amount of uncollectible accounts receivable should be made .

当系统中一个因素发生变化，就会引起全局的变动，运用传统的编制财务报表的方法对这种变动造成的影响难以预测。

When one factor of the system changes , it would cause global changes . The traditional method of preparing financial statements is difficult to predict the impact .

可比性这一质量特征有一个重要的含义，即应把编制财务报表所采用的会计政策、这些政策的变更以及变更的影响告诉使用者。

The need for comparability should not be confused with mere uniformity and should not be allowed to become an impediment to the introduction of improved accounting standards .

本集团内部之重大交易及结余已在编制综合财务报表时抵销。

Significant intra-group transactions and Balances have been eliminated on consolidation .

对编制合并财务报表基本理论的探讨

Study on the Basic Theory of Preparing Consolidated Financial Statements

相反，该公司采用权益法来编制其财务报表。

Instead , it reports results using the equity method .

他正忙着编制年度财务报表。

His busy prepare the annual account .

然而，为编制中期财务报表而进行实地盘点通常是不切合实际的。

However , it is often impractical to take physical inventory counts when interim financial statements are prepared .

按现时购买力编制的财务报表

Current purchasing power statement

在上述部门预算的基础上，预算主管便可着手编制预算财务报表，包括损益表和资产负债表。

Based on the department budgets , the budget director can prepare the budgeted financial statements including income statement and balance sheet .

发行人编制合并财务报表的，应同时披露合并财务报表和母公司财务报表。

If an issuer prepares the consolidated financial statements , it shall simultaneously disclose the consolidated financial statements and the financial statements of the parent company .

过去，很多小公司在编制月度财务报表时使用损益表法，而在年度财务报表中用资产负债表法。

In past years , many small companies used the income statement approach in preparing monthly financial statements , but used the balance sheet method in annual financial statements .

需要编制合并财务报表的发行人，应分别编制母公司盈利预测表和合并盈利预测表。

If an issuer needs to prepare the consolidated financial statements , it shall separately prepare the profit forecast statement and consolidated profit forecast statement of the parent company .

这在一定程度上说明按新准则编制的财务报表中，公允价值的使用显著地提高了会计信息的价值相关性。

It shows to some extent by the new guidelines in the preparation of financial statements the use of fair value were significantly improved the value relevance of accounting information .

可见，合并范围直接影响合并财务报表信息的完整性和有用性，正确界定合并范围是编制合并财务报表的重要前提条件。

Therefore , consolidation scope directly influences the completeness and usefulness of financial information in the consolidated financial statements and proper determination of consolidation scope is an essential prerequisite of the preparation of consolidated financial statements .

编制合并财务报表时，应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整。

When preparing consolidated financial statements , it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets , liabilities and contingent liabilities determined on the acquisition date .

这与我们的假设3相符合，从资产的角度证实了在按新准则编制的财务报表中，公允价值的使用显著提高了会计信息的价值相关性。

This is consistent with our hypothesis 3 , from the perspective of assets that under the new guidelines in the preparation of financial statements , the fair value of the use of significantly increased the value relevance of accounting information .

跨行业、跨地区、跨国界的集团企业需要编制合并财务报表，合并报表从整体上给出企业的财务状况和经营成果，因此，在某种程度上，可以满足一部分财务信息使用者的需求。

Many multi-industries and regions and across borders of the group corporate structure to the financial statements , the consolidated report from the overall give the financial position and operating results , therefore , in a certain extent , can satisfy the needs of some users of financial information .

会计师就是从这些记录中编制你的财务报表和纳税申报表。

It is from these records that your accountant will develop your financial statements and tax returns .

发行人编制了合并财务报表的，仅披露合并财务报表即可。

If an issuer prepares the consolidated financial statements , it shall only disclose the consolidated financial statements .

在私营企业工作的会计师，无论企业大小，都必须记录经济业务，并根据会计记录编制定期的财务报表。

The accountants in a private business , large or small , must record transactions and prepare periodic financial statements from accounting records .

在编制该等财务报表时，董事必须贯彻采用合适的会计政策。

In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently .

企业编制完整的财务报表并提供给投资者、银行家和政府机构的常见会计期间为一年。

The usual accounting period for which complete financial statements are prepared and distributed to investors , bankers , and governmental agencies is one year .