会计报表附注 meaning in English
notes of financial statement
Examples
- Part two studies the audit report . part three focuses on the utility of segment report . part four analyses the rational ratio of capital by employing empirical research
依次对会计报表附注、审计报告、从分部信息和资本结构与净资产收益率的关系作了相应的分析。 - The notes , which facilitates readers concerned in understanding the company more thoroughly , should include mote details such a the information of environment , of human and natural tenures consumption , and of the comprehensive evaluation by relevant organizations
因此，应细化会计报表附注内容，增加人力资源、自然资源消耗和环境信息等资料，引入相关部门对企业的综合评价，使会计报表使用者能更全面地了解企业概貌。 - The information announcing system of the accounting statement annotations is important components of accounting information announcing system , so study accounting statement annotations will play important supplementary function to completion of whole accountant information announcing system
会计报表附注信息披露制度是会计信息披露制度的重要组成部分,研究会计报表附注对于整个会计信息披露制度的完善起到很重要的补充作用。 - Chapter two is the theory foundation of accounting statement annotations , we begin with policy useful theory , commission responsibility theory , effective market hypothesis , signal transmit theories such as the theory to probe into accounting statement essence that annotations reveal thoroughly , study four theory which requirement of disclosure of information to accounting statement annotations
第二章是报表附注披露的理论基础,从决策有用理论、受托责任理论、有效市场假说、信号传递理论等经济理论出发,深入探讨了会计报表附注披露的本质,并分析了这四种理论对于会计报表附注信息披露的要求。 - 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。