财务报表附注 meaning in Chinese
foot-notes to financial statements
Examples
- Discussion on disclosure of information of financial statement annotations
对财务报表附注信息披露若干问题的研究 - ( 3 ) owing to not according with the definition of the traditional financial reports essentials , the business of the derivative financial instruments ca n ' t be reflected in the financial reports but to make a simple explain in the financial reports annotations . this makes a huge challenge to the traditional financial reports
( 3 )由于衍生金融工具不符合财务报表要素的定义，因而其交易在传统的会计报告理论中无法纳入财务报表内进行相关反映，而只能作为表外业务在财务报表附注中进行简单的定性说明，这使传统的财务报告遇到了极大的挑战。 - We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement , consolidated statement of changes in equity and consolidated cash flow statement for the year then ended , and a summary of significant accounting policies and other explanatory notes
我们审计了后附的abc股份有限公司(以下简称“贵公司” )及其子公司和合营企业(以下统称“贵集团” )财务报表，包括2006年12月31日的合并及母公司资产负债表、 2006年度的合并及母公司利润及利润分配表、股东权益增减变动表和现金流量表以及财务报表附注。 - ( 3 ) the dissertation puts forward the financial reports what adapt the derivative financial instruments , namely . decompose the derivative financial instruments to the basic financial instruments and bring it into the financial reports by force in the correlation standards . at the same time , the corporation what has the business of the derivative financial instruments should add a sheet that adapts the special requisite of the derivative financial instruments , and explain it particularly in the financial reports annotations
( 3 )提出了适合于衍生金融工具的财务报告形式，即将衍生金融工具交易分解成基本金融工具，在相关准则中强行将其纳入财务报表，同时，发生了衍生金融工具交易的企业增编一张适应衍生武汉现工大学硕士学位论文金融工具特殊需要的报表，并在财务报表附注中对其进行充分说明。