第十一部分 財(cái)務(wù)報(bào)告
financial reporting 財(cái)務(wù)報(bào)告
interim financial statements 中期財(cái)務(wù)報(bào)表
annual financial statements 年度財(cái)務(wù)報(bào)表
individual financial statements/respective [r’spekt瘂崀 financial statements 個(gè)別財(cái)務(wù)報(bào)表
consolidated financial statements 合并財(cái)務(wù)報(bào)表
【講解】
consolidate [k渂’s氂樀摟攀樀琂崀 v. 鞏固,使固定,合并
offset mutually 相互抵消
mutual offset not allowed 不得相互抵消
reporting period 報(bào)告期間
cash flows from operating activities 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量
cash flows from investing activities 投資活動(dòng)產(chǎn)生的現(xiàn)金流量
cash flows from financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量
direct method 直接法
indirect method 間接法
other comprehensive income 其他綜合收益
cumulative effect of changes in accounting policies and corrections of errors 會(huì)計(jì)政策變更和差錯(cuò)更正的累積影響金額
【講解】
cumulative [’kju洂樀言氂夀琂樀瘂崀 adj. 累積的,積累的
capital contributions by owners and profit distributions to owners 所有者投入資本和向所有者分配利潤(rùn)
items of gains and losses recognized directly in owners’ equity and the total of these items 直接計(jì)入所有者權(quán)益的利得和損失項(xiàng)目及其總額
segment reporting 分部報(bào)告
【講解】
segment [’segm()nt] n. 段,部分 v. 分割
identification of business segment 經(jīng)營(yíng)分部的認(rèn)定
disclosure for related party 關(guān)聯(lián)方披露
disclosure for financial instrument 金融工具的披露
financial reporting 財(cái)務(wù)報(bào)告
interim financial statements 中期財(cái)務(wù)報(bào)表
annual financial statements 年度財(cái)務(wù)報(bào)表
individual financial statements/respective [r’spekt瘂崀 financial statements 個(gè)別財(cái)務(wù)報(bào)表
consolidated financial statements 合并財(cái)務(wù)報(bào)表
【講解】
consolidate [k渂’s氂樀摟攀樀琂崀 v. 鞏固,使固定,合并
offset mutually 相互抵消
mutual offset not allowed 不得相互抵消
reporting period 報(bào)告期間
cash flows from operating activities 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量
cash flows from investing activities 投資活動(dòng)產(chǎn)生的現(xiàn)金流量
cash flows from financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量
direct method 直接法
indirect method 間接法
other comprehensive income 其他綜合收益
cumulative effect of changes in accounting policies and corrections of errors 會(huì)計(jì)政策變更和差錯(cuò)更正的累積影響金額
【講解】
cumulative [’kju洂樀言氂夀琂樀瘂崀 adj. 累積的,積累的
capital contributions by owners and profit distributions to owners 所有者投入資本和向所有者分配利潤(rùn)
items of gains and losses recognized directly in owners’ equity and the total of these items 直接計(jì)入所有者權(quán)益的利得和損失項(xiàng)目及其總額
segment reporting 分部報(bào)告
【講解】
segment [’segm()nt] n. 段,部分 v. 分割
identification of business segment 經(jīng)營(yíng)分部的認(rèn)定
disclosure for related party 關(guān)聯(lián)方披露
disclosure for financial instrument 金融工具的披露