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zzg0301

金虫 (正式写手)

[求助] 求助以下中午翻译为英文(要专业点哦~)

近二十年来,企业财务报表附注发展成为企业财务报表的重要组成部分,我国财务报表附注信息披露从无到有,经历了一系列发展变化,取得了很大的成绩,但由于我国对财务报表信息披露的研究开展起步较晚,相关的配套准则规范缺乏,以及相关工作人员素质有待于提高等诸多原因,导致财务报表附注信息披露存在许多的不足。本文通过分析相关文献和资料收集的基础上,并结合有关的实际工作,提出了企业财务报表附注作用及完善建议。笔者认为要完善建议就得先知道报表附注的作用,并且本文还提出了制定相关具体的准则和规范、拓展财务报表附注信息披露的覆盖面、提高信息披露质量等五点完善建议,相信本文对企业财务报表附注发展有所帮助。

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青蜂侠

捐助贵宾 (正式写手)

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zzg0301: 金币+10, 翻译EPI+1, ★★★很有帮助 2013-05-22 08:25:12
zzg0301: 金币+10, ★★★★★最佳答案 2013-06-20 16:54:10
In the last 20 years, the corporate financial statements Notes has developped into an important part of the corporate financial statements,  the notes of financial statements information disclosure from scratch, has undergone a series of development and changes, has made great achievements, but because of the financial statements disclosure of information to carry out a late start, lack of specification of the relevant supporting standards, as well as the quality of the relevant staff needs to improve, and many other reasons, led to the financial Statements disclosure of information with many deficiencies. In this paper, based on the analysis of relevant literature and information collected, combined with the actual work, the Enterprise Financial Statements role and suggestions for improvement has been put out.The author believes that the suggestions for improvement must first know the use of statements notes, and the article also develop specific guidelines and norms, expand the Financial Statements coverage of the information disclosed, and improve the quality of information disclosure five o'clock suggestions for improvement, Believe that this paper will be helpful to the enterprise development of notes to financial statements.


能力有限,希望能有所帮助!!!
2楼2013-05-21 21:23:11
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