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interim account中文是什么意思

  • 臨時帳單
  • 期內帳單

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  • 例句與用法
  • Meetings shall take place not less than twice a year and timely before the finalization of the annual and interim accounts
    委員會須每年舉行至少兩次會議,并于公司完成編制全年及中期帳目前適時舉行會議。
  • Remarks : 1 . basis of preparation the condensed consolidated interim accounts the interim accounts have not been audited by the auditors of the company
    備注: 1 .編制基準本簡明綜合中期賬目中期賬目并未由本公司的核數師審核。
  • The accounting policies and basis of preparation used in preparing the interim accounts are consistent with those used in the audited financial statements for the year ended 31 december , 2004 except as described below
    除下文所述者外,于編制中期賬目時采用的會計政策及編制基準乃與截至二零零四年十二月三十一日止年度經審核財務報表所采用者一致。
  • Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that , it is also depicted the influences from interim accounting changes , the accounting of two special gains and losses items , the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee
    首先通過有關定義的介紹,指出通常意義下的中期財務報告是相對于年度財務報告而言的,是企業在正常經營情況下定期對外披露、且涵蓋期間短于一個完整會計年度的財務報告。然后在此基礎上,圍繞誰是財務報告信息的使用者、他們需要哪些信息,以及企業應該提供哪些信息,推斷出中期財務報告的側重點對于年度財務報告應有所不同,但從本質上講,兩者都屬于一種不完全循環期間的定期報告,都具有滿足信息使用者決策需要的共同目標。
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