主要财务报表

国际会计准则理事会（iasb）和美国财务会计标准委员会（fasb）目前都在草拟更改主要财务报表内容的提议。

Both the international accounting standards board and its US counterpart , the financial accounting standards board , are currently developing proposals to change the contents of the main financial statements .

主要财务报表及审计意见书

The Key Financial Statements and the Auditor 's Report

确认财务报导之目的2。了解一般公认之会计原则3。熟悉主要财务报表及运用。

Identify the objectives of financial reporting.2.Explain the meaning of generally accepted accounting principles.3.Identify the major financial statements and other means of financial reporting .

公司主要的财务报表是资产负债表、损益表和现金流量表。

The principal financial statements of a corporation are the balance sheet , the income statement , and the statement of cash flows .

在这个思想指导下，国外学者主要采用财务报表型贷款技术、抵押担保型贷款技术、关系型贷款技术和信用评分技术来对待中小企业贷款。

Under the guidance of this thought , foreign scholars used mainly financial statement lending technology , mortgage lending technology , relationship lending and credit scoring technology to SME loans .

该章主要论述财务报表分析与证券投资相关性研究的意义和作用。以此说明对财务报表分析与证券投资相关性进行研究的必要性。

The chapter focuses on discussing significance and function of research on the related quality between financial statement analysis and security investment in order to illustrate the necessity of studying the related quality .

财务分析主要是应用财务报表数据进行汇总、计算、对比、研究、评价企业过去和现在的财务状况、经营成果以及今后发展趋势的一种重要方法。

Financial analysis is an important method which uses financial report forms data to collect , calculate , contrast , investigate and evaluate financial status and the management result in the past and now , and the development trend of the enterprise .

主要原因在于财务报表缺乏相关性、报表披露透明度不高、投资者专业素质欠缺以及会计舞弊导致的诚信缺失。

Its main reasons are that the financial statements lack dependence , that the transparency in revealment of report form is devoid , that the accountants ' fraud lead to lack in sincerity , and that investors are short of professional quality in accounting .

然而我国上市公司公开披露的信息主要是传统的财务报表信息及其附注。

However , the information our Listed Companies reveal is mainly the conventional financial statement and the notes .

目前，我国企业的财务分析主要是指以财务报表和其他资料为依据和起点所进行的分析。

The current financial analysis of enterprise in our country is mainly based on the analysis of finance report and other data .

在新的公司治理结构中，审计委员会委托注册会计师对上市公司进行审计，注册会计师向审计委员会提交报告；民间审计的主要目标是确定财务报表的公允性；

In the new corporate governance structure , audit committee leaves CPA to audit the listed company , CPA refers auditing report to audit committee , the main object of independent auditing is ensuring the fair of financial report ;

公开的财务信息的主要载体是年度报告，其中最主要的是财务报表。

The main body of public financial information is the annual report , in which the chief parts are financial statements .