勾稽关系

分析模型中的审计方法根据税收法律法规、税种勾稽关系、税收业务逻辑、审计人员经验等归纳总结而成。

Tax laws and regulations , articulation , logic of taxation operations , experiences of auditors are absorbed and summarized into audit method in the analysis model .

试论合并会计报表的勾稽关系

On the Multi-relationship among Merging Accounting Report Forms

用会计平衡理论浅析现金流量表勾稽关系

To Analyze the Cancel and Check Relations of Cash Flow Form with Accounting Balance Theory

《〈中国注册会计师独立审计准则〉释义（第三辑）》提出了合并净利润≤母公司净利润的勾稽关系。

CPA Independent Audit Norm put forward the multi relationship of merging net profit equal or less than the net profit of parent company .

并在本章末尾提出，单一的观察某个报表中的财务指标，其判断力是非常弱的，要深入了解三大报表之间的勾稽关系，才能更好的把握舞弊识别方法。

In the ending of this chapter , the author will propose that the power of judgment is very weak to observe a single financial indicators in the financial reporting .

首先从我国财务报表列报的现状入手，指出了现行报表在报表间勾稽关系、报表项目分类、信息披露等方面存在的问题。其次介绍了国际财务报表列报改革的具体内容。

This paper starts from the current situation of Chinese Financial Statement Presentation , pointing the existing problems of interior structures , disclosure of information , etc. And then it introduces the specific programs of the reform of IFRS .

但是传统的全面预算实现方式由于涉及的内容广、部门多、预算指标之间的勾稽关系复杂，致使预算编制工作往往被简化为一种在过去基础上的外推和追加的过程。

However , with traditional methods , the budget work is simplified to one kind of process of extrapolation and adding up because too many items , too many sections , and too complicated articulations are concerned with the traditional implementation of overall budget .