statement n. 1.陳述,聲明,聲明書。 2.【法律】供述;交待。 3.【商業(yè)】貸借對照表;(財務)報告書。 Statements should be based on facts. 說話要有根據(jù)。 prepare an official statement 準備一項正式說明。 make a detailed statement of profit and loss 出具詳細的損益計算書。 issue a statement 發(fā)表一個聲明。 a random statement 胡亂的供詞。 a bank statement 銀行報告單[結單]。
Ratios play an important part in business decision making be ? cause they show relationships between financial statement items 比率在企業(yè)決策中占重要地位,因為比率揭示財務報表各項目之間的關系。
Horizontal analysis , for example , a comparative financial state ? ment , shows the dollar amount and the percentage change in each financial statement item from one period to the next 橫向分析如比較財務報表揭示了財務報表各項從上到下期的金額變動和百分比變動。
When so arranged , if the classification and contents of statement items of the previous accounting period are different from that of the current period , such items shall be adjusted in conformity with that of the current period 采取前后期對比方式編列的,上期的項目分類和內(nèi)容與本期不一致的,應當將上期數(shù)按本期項目和內(nèi)容,調(diào)整有關數(shù)字。
Taxable profit differs from net profit as reported in our income statement because it excludes items of income and expense that are taxable or deductible in other years , and it further excludes income statement items that are not taxable or deductible , even on a going - forward basis 應稅利潤與損益表中上報的凈利潤不同,它不包括其他年份的應稅或應扣除收支項目,還不包括損益表中非應稅或非扣除項目,并具持續(xù)上升基礎。