notes to financial statements meaning in Chinese
财务报表说明
财务状况说明书
Examples
- Part one discuses the analysis of foot notes to financial statements
第六部分,其他财务报告分析。 - The notes to financial statements is the foundation to the basic statement information , and is the clear furthermore complement or explaination , at keeping the basic statement text , which has raised the quantity of accountancy ' s information , strengthened the reliability , accuracy , integrity of the financial report , and make the statement user acquire the full understanding from the financial standing of the business enterprise , conducting the result and the cash discharges to do a sound judgment
会计报表附注作为财务报告的重要组成部分,以其自身特有的优势而倍受关注,因为会计报表附注是对会计报表主表信息的进一步补充、解释说明,在保证会计报表主表提供信息的基础上,更能提高会计信息的质量,增强会计报表的真实性、完整性,从而报表使用者对公司的财务状况和经营成果及现金流量有更充分的认识、了解,进而做出更合理的预测、决策。 - Publish the existent typical model problem through the analysis of current listed company financial statement annotation , and announce to the public the output and deep reason of these problems , then find out the key to resolve these problems , in the end , put forward the suggestion to the accountancy of the future , the standard of the establishment . however , it is a pity that in china the transparency of the notes to financial statements does not truly satisfy user ’ s information demand of socialism market economy . whether in theory or in practice ,
由于我国资本市场不完善,若单纯以国内、国外准则的对比或套以国外已成型的信息披露理论来评价我国上市公司报表附注披露中存在的问题有失偏颇,所以,本文通过规范研究与实证研究(描述性统计或举例)相结合的方法来分析我国上市公司报表附注披露中存在的典型问题,来揭示我国目前报表附注披露中存在的弊端,从而提出改进建议。 - In making their judgement , the panel of judges consider general presentation , highlights page , general presentation of financial statements , explanatory notes to financial statements , reference to employee relations , purpose and description of activities and performance , future intentions , readability and promptness of reporting
评判团进行评审时考虑的事项包括:年报整体设计撮要财务报表的整体设计和注释雇员关系的描述业务和工作的目标与说明未来计划可读性,以及出版是否及时。 - According to the request of the notes to financial statements , this article inspects the committee promulgation with our country ministry of finance , and the stock certification , the clue is concerning the financial statement request of annotation establishment and publishment , to our country , the stock market ascends the relevant financial statement annotation of the existing and possible occurrence to publish the problem to carry on the study
二、研究思路和研究方法本文的研究思路是以我国财政部、证监会颁布的关于会计报表附注编制和披露的要求为线索,对我国上市公司会计报表附注信息披露的透明度问题进行探讨。通过剖析当前上市公司会计报表附注披露中存在的问题,揭示这些问题产生的原因及其影响,然后找出解决这些问题的对策,提出相关建议。