Chinese translation for "presentation of financial statements"
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- 财务报表列报
Related Translations:
- Example Sentences:
| 1. | Presentation of financial statements
财务报表的呈列 | | 2. | At this point , the judgment of materiality does significantly affect the presentation of financial statements
就此观点，重要性判断对财务报表能否公允表达的影响可见一斑。 | | 3. | The publication of ias . 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements
1修订稿的发布标志着iasb与美国财务会计准则委员会（ fasb ）联合进行的财务报表列报相关内容的复核和协调项目第一阶段的完成。 | | 4. | Article 1 to standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements , these standards are formulated in accordance with the accounting standard for business enterprises - basic standards
第二条企业年金基金，是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。 | | 5. | In the year under review , the group adopted the new hkfrs below , which are relevant to its operations . hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies , changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property , plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions , contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港财务报告准则第3号业务合并香港财务报告准则第5号持作出售非流动资产及终止经营业务香港会计准则第1号财务报表之呈列香港会计准则第2号存货香港会计准则第7号现金流量表香港会计准则第8号会计政策会计估计变动及误差香港会计准则第10号结算日后事项香港会计准则第12号所得税香港会计准则第14号分类报告香港会计准则第16号物业厂房及设备香港会计准则第17号租赁香港会计准则第18号收入香港会计准则第19号雇员福利香港会计准则第21号汇率变动之影响香港会计准则第23号借贷成本香港会计准则第24号有关连人士披露香港会计准则第27号综合及独立财务报表香港会计准则第28号联营公司投资香港会计准则第32号金融工具：披露及呈列香港会计准则第33号每股盈利香港会计准则第36号资产减值香港会计准则第37号拨备或然负债及或然资产香港会计准则第39号金融工具：确认及计量采纳以上新香港财务报告准则对本集团之会计政策造成下列影响： i香港财务报告准则第3号并无造成任何影响，皆因新准则并不影响本集团。 | | 6. | This responsibility includes : ( i ) designing , implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement , whether due to fraud or error ; ( ii ) selecting and applying appropriate accounting policies ; and ( iii ) making accounting estimates that are reasonable in the circumstances
这种责任包括： ( 1 )设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报； ( 2 )选择和运用恰当的会计政策； ( 3 )作出合理的会计估计。 | | 7. | 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。 |
- Similar Words：
- "presentation of defendant’s case" Chinese translation, "presentation of document" Chinese translation, "presentation of documents" Chinese translation, "presentation of documents be made to" Chinese translation, "presentation of fertility" Chinese translation, "presentation of government’s case" Chinese translation, "presentation of information" Chinese translation, "presentation of may" Chinese translation, "presentation of motor" Chinese translation, "presentation of number" Chinese translation
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