会计报表目标的英文

• objectives of financial statement

• "会计报表"英文翻译    accounting statement
• "目标"英文翻译    target; objective
• "会计报表" 英文翻译 :    accounting report /accounting statement; accounting statements; fiscal statement; order close-out－accounting report; statement of account
• "会计报表（告）" 英文翻译 :    accounting statement
• "财务报表的目标，会计报表的目标" 英文翻译 :    objective of financial statement
• "编辑会计报表" 英文翻译 :    compilation of financial statement
• "合并会计报表" 英文翻译 :    consolidated financial statements
• "会计报表附注" 英文翻译 :    notes of financial statement
• "会计报表格式" 英文翻译 :    form of accounting statement
• "年度会计报表" 英文翻译 :    annual fiscal reports
• "试算会计报表" 英文翻译 :    proforma financial statement
• "责任会计报表" 英文翻译 :    profitability accounting statements
• "会计账簿,会计报表" 英文翻译 :    accounts
• "分组合并会计报表" 英文翻译 :    group financial statement
• "合伙企业会计报表" 英文翻译 :    partnership statement
• "会计报表编制方法" 英文翻译 :    compilation method of accounting statements
• "会计报表的格式" 英文翻译 :    form of accounting statement
• "会计报表的种类" 英文翻译 :    kind of accounting statements
• "会计报表分析系统" 英文翻译 :    xls 13
• "母公司会计报表" 英文翻译 :    parent company financial statement
• "比较财务报表,比较会计报表" 英文翻译 :    comparative statement
• "编辑财务报表,编辑会计报表" 英文翻译 :    compilation of financial statement
• "财务报表分析，会计报表分析" 英文翻译 :    financial statement analysis
• "财务报表结构，会计报表结构" 英文翻译 :    structure of financial statement
• "财务报表审计，会计报表审计" 英文翻译 :    financial statement audit

• But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts . firstly we discuss the foundational theory of the approach to the combination of financial statement , which consists of objective of the combined accounting statement , the amending of the traditional accounting hypotheses , quality of the accounting information and the bounds , premise , principle , procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method , pooling of interest , new entity method , parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure
  从系统的角度，参照财务会计概念框架的这种逻辑路径，排列组合相关概念和范畴，则将合并报表会计方法的理论结构分为三个层级：其一是合并报表会计方法的基础理论，主要包括合并会计报表目标理论、对传统会计假设的拓展、合并报表信息质量特征以及合并报表的前提、范围、原则、程序等；其二是合并报表会计方法的应用理论，是人们对实务中具体的合并报表会计方法的系统化的归纳、总结，主要包括购买法、权益集合法、新实体法以及母公司法和实体法等；其三是合并报表会计方法的技术规范，主要是指由权威部门制定的，对所管范围内的合并报表等工作具有指导和约束作用，着重反映合并报表实务中带有规律性的程序和方法的业务性规范。