The income and expense items in the profit statements shall be translated at the spot exchange rate of the transaction date , or at a spot exchange rate which is determined through a systematic and reasonable method and is approximate to the spot exchange rate of the transaction date （二）利润表中的收入和费用项目，采用交易发生日的即期汇率折算；也可以采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。
This article mainly discusses the improvement of financial accomplishment reports , and it is divided into three parts . the first part is about the reasons for improving financial accomplishment reports , and analyzes the defects of profit table which is a primary way to show financial accomplishment reports 本文主要探讨财务业绩报告的改进，全文分三部分：第一部分是关于改进财务业绩报告的动因的论述，分析了当前作为财务业绩报告主要方式? ?利润表的缺陷。
In order to more objectively evaluate the earnings quality , this thesis divides each item of income statement into “ core earnings ” and “ non - core earnings ” , and designs the evaluation indicators respectively based on “ core earnings ” in the light of the essential characteristics of earnings quality ( that is persistence , structural & liquidating and growing nature , profitability ) 为了更客观地对盈余质量进行评价,本文按持续性将利润表各项分为“核心盈余”和“非核心盈余” ,并根据盈余质量本质特性(即持续性、结构性、变现性、成长性、获利性)分别设计了以“核心盈余”为基础的评价指标。
Our results indicate that the cash flow statement have comparable , in some instance , greater relevance than the other financial statement across different contexts , which include evaluating liquidity , solvency , ability to pay dividends and quality of net income , highlighting differences between net income and final cash balance , predicting financial distress and predicting the time and amount of future cash flows 结果表明，现金流量表在许多决策背景下可以与利润表和资产负债表相媲美，而在以下决策背景下，现金流量表的评级大大高于其他两张报表：评价流动性，评价短期偿债能力，评价支付股利的能力，评价争利润的质量，突出净利润与现金馀额之间的差异，预测财务危机，以及预测未来现金流量的金额与时间。
This essay is intended to discuss the following issues ; how to figure out the problems in an enterprise by reviewing it ' s financial reports in conjunction with an quality analysis to the enterprise ' s environment , how to assure the security of capitals by managing the risks in the investment from the perspective of risks and those environmental factors that may affect the quality of the financial statement , it takes the bankrupt ion of worldcom and zhengbaiwen affairs as case studies and it tries to explain the importance of recognizing risks through the analysis over financial statement , it also provides with some useful skills for identifying some of the key items in the balance sheet and purifies the profit by sorting the messages in the profit sheet and discusses about the ways of statement cash flows and how to recognize it 本文讨论如何利用财务报表并结合企业环境，通过质量分析方法来了解企业存在的漏洞,通过投资的风险管理来保证资金的安全健康。本文从风险和影响财务报告质量的环境因素出发，利用世通破产及郑百文事件的案例，说明个人投资者通过财务报表分析识别风险的重要性，文中提供了资产负债表的一些重要项目的辨别技巧；通过将利润表的信息分类的方法，来压缩利润的水分；并详细地论述了现金流量表的粉饰与识别方法。
An accounting statement is a system made up of balance sheet , income statement and profit appropriation statement , statement of cash flows and each of their appendixes . and these statements reflect a company ' s financial conditions from different angles , and at the same time , balance sheet , income statement and profit appropriation statement , and statement of cash flows constitute an organic entirety according to some logical relations 会计报表是由资产负债表、利润表及利润分配表、现金流量表以及各自的附表构成的一个报表体系，分别从各自不同的角度反映企业的经营成果和财务状况，同时，资产负债表、利润及利润分配表和现金流量表又因一定的逻辑关系而构成一个有机的整体。
Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation , and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis , the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study , and created a restructure method to counter their financial cashflow statement , financial cashflow statement on equity capital , and statement of financial cashflow on a specific investors " investment . restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue , vat should not be listed as a decrease to calculate earnings ; working capital , vat , and loan principal should not be listed as cash outflow 基于正确分析现金流量是投资项目可行性研究财务评价的前提，投资项目财务评价现金流量表是收付实现制下的利润表的思想，本文针对《投资项目可行性研究指南(试用版) 》和《投资项目可行性研究报告编写范例》中可研财务评价存在的不当之处，对其运用的项目财务现金流量表、资本金财务现金流量表、中方投资财务现金流量表及外方投资财务现金流量表等报表的现金流量要素，提出了重新构造方法，主要原则和内容包括，销售收入(营业收入)中不应含有增值税销项税；增值税不能列作收入的减项以计算利润；流动资金、增值税、借款本金不能列作现金流出。
