| 1. | Corporation management and the public report
公司治理与对外报告 |
| 2. | Reliability is the most fundamental quality requirement on the external reports of listed companies
摘要“如实反映”是对上市公司对外报告的最基本质量要求。 |
| 3. | Today , in our foreign students ` series , we presented numbers from the latest in open - doors report
今天，在我们的外国学生系列节目中，我们将出示从对外报告的最新数据。 |
| 4. | The subdivision of the accounting process that produces these external reports is referred to as financial accounting
会计过程中形成的这类对外报告的分支，称为财务会计。 |
| 5. | Our reputation is dependent upon the integrity of our business practices , including our internal record keeping and external reporting systems
我们的信誉取决于我们商业行为规范的完整性，包括我们的内部纪录保管系统及对外报告系统 |
| 6. | Management accounting provides managers with information needed to run the business successfully and the information used only by insiders does not have to be reported according to gaap
管理会计为管理者提供成功经营企业所需信息。这些信息只供内部使用，不必按照公认会计原则对外报告。 |
| 7. | With the epidemic outbreak of non - typical pneumonia in the year 2003 as the research background , this paper investigates the performance attribution behavior in external reports of listed companies in china
本文以2003年发生的“非典”疫情为研究背景，考察了我国上市公司对外报告中的业绩归因行为。 |
| 8. | How to derive discretionary accruals from earnings is the key in detecting earnings management . it is not possible to observe earnings management directly . therefore , prior research has used a number of accounting accrual measures to detect earnings management
公司对外报告净利润由现金流量和应计利润两个部分组成，应计利润可进一步拆分为操控性应计利润和非操控性应计利润。 |
| 9. | To meet the needs of the external users , a framework of accounting standards , principles and procedures known as “ generally accepted accounting principles ” have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports
为了满足报告使用者的需求，为此，美国制定了一套包括会计准则、会计原则和会计程序的框架即“公认会计原则” ，以保证这些对外报告提供的财务信息具有相关性和可靠性。 |
