The selection of base figure depends on the financial statements' head.
Implied value derived from the financial statements.
The accompanying notes and schedules are an integral part of the financial statements.
This has been used in the preparation of the financial statements.如果核定最终预算编制的依据不同于财务报表编制的会计基础,即出现依据的差异。
Basis differences occur when the approved final budget isprepared on a basis other than the accounting basis on which the financial statements are prepared.Combinations with other parts of speech
这有助于财务报表使用者识别与审计报告相关的财务报表。
This helps users to identify the financial statements to which the auditor's report relates.一企业应披露下列资料,如果这些资料不曾另外载于连同财务报表公布的资料中:.
An enterprise should disclose the following, if the information isnot disclosed elsewhere in information published with the financial statements:.他报告了会议的结果,即会计标准专家组关于财务报表中环境成本和负债的会计和报告的结论。
He reported on the outcomes of the session, namely ISAR's conclusions on accounting and reporting for environmental costs and liabilities in financial statements.该委员会的主要目标是制订和公布用于财务报表的计价标准,鼓励统一各国的标准。
The IVSC's main objective was to formulate andpublish valuation standards for use in financial statements and to encourage the harmonization of national standards.鉴于预算会计基础不同于财务报表适用的权责发生制,因此提供了预算和现金流量报表之间的调节情况。
As the accounting basis for thebudget differs from the accrual basis applied to the financial statements, reconciliation between the budget and the cash flow statement is provided.如果预算期不同于财务报表所反映的报告期,即出现时间的差异。
Timing differences occur when the budgetperiod differs from the reporting period reflected in the financial statements.(八)有助于财务报表使用者评价企业管理资本的目标、政策及程序的信息。
The purpose is to enable users of the financial statements to evaluate the Company's objectives, policies and processes for managing capital.
However the income,expenditures and fund balances are reflected in annex II to the financial statements.国际会计准则只适用于财务报表,不适用于年度报告中列报的其他信息或其他文件。
Australian Accounting Standards apply only to financial reports, and not to other information presented in an annual report or other document.评估潜在的或已经启动的海外投资,需要依赖于财务报表,以及因地区而异的丰富参数。
Assessing potential or active overseas investments requires reliance on financial statements, the full parameters of which may vary from region to region.关于编拟这些报表所适用的重大会计政策的摘要,载于财务报表说明2。
The summary of significant accounting policies applied in the preparation of thesestatements is included in note 2 to the financial statements.人们日益认为社会会计问题(例如环境、卫生、安全和人力资源问题)有助于财务报表和报告的用户。
Social accounting issues(such as environmental, health, safety and human resource issues)are increasingly considered beneficial to users of financial statements and reports.由于预算的会计基础不同于财务报表所适用的权责发生制,对预算和现金流量表进行了调节(附注7)。
As the accounting basis for thebudget differs from the accrual basis applied to the financial statements, a reconciliation between the budget and the cash flow statement is provided(note 7).真实与公允的观点"并非客观能够决定的,而是取决于财务报表为其编制的各种使用者的期望。
The" true and fair view" was not something that could be objectively determined.It depended on the expectations of the user group for which the financial statements were prepared.行政部门表示,审计委员会建议报告工作定期进行并独立于有关财务报表的意见之外,这样做的优点是更具灵活性和针对性。
The Administration stated that the Board's proposal to report periodically and independent of the opinion on the financial statements would have the merit of being more flexible and responsive.这类表述可列在财务报表中、财务报表的说明中或在某些情况下列在不属于财务报表的报告的某一节中。
Can either be included in those financial statements, in the notes to the financial statements or, in certain cases,in a section of the report outside the financial statements themselves.年第四季度,审调处改变了政策,不再对直接执行项目的财务审计做出总体审计评级,因为这些审计工作仅限于财务报表。
Towards the last quarter of 2012, OAI changed its policy and is no longer giving an overall rating to financial audits of DIM projects,as these are restricted only to the financial statements.
Actual results could differ from the amounts estimated in the financial statements.关于编拟这些报表所适用的重大会计政策的摘要,载于财务报表的说明中。
The summary of significant accounting policies applied in thepreparation of these statements is included as notes to the financial statements.与项目无直接关系的行政支出载于财务报表附表2;项目支出则载于附表1。
Administrative expenditure not directly related toprojects is reflected in schedule 2 of the financial statements; while the project expenditure is reflected in schedule 1.国际会计准则只适用于财务报表,不适用于年度报告中列报的其他信息或其他文件。
The Financial Reporting Standards(FRS) only apply to financial statements, not other information presented in other documents as part of the annual report.在讨论20国集团的一些成就时,他强调了对标准和守则的接受及其执行,这有助于财务报表的透明。
In discussing some of the achievements of the Group, he highlighted the acceptance of standards and codes, as well as their implementation,which contributed to transparency in financial statements.由于收付实现制不同于适用于财务报表的权责发生制,根据公共部门会计准则的要求,对预算和现金流量表进行了调节。
As that basis differs from the accrual basis applied to the financial statements, reconciliation between the budget and the cash flow statement is provided in accordance with the requirements of IPSAS.
A Information presented in the table has been compiled from financial statements.