statement n. 1.陈述,声明,声明书。 2.【法律】供述;交待。 3.【商业】贷借对照表;(财务)报告书。 Statements should be based on facts. 说话要有根据。 prepare an official statement 准备一项正式说明。 make a detailed statement of profit and loss 出具详细的损益计算书。 issue a statement 发表一个声明。 a random statement 胡乱的供词。 a bank statement 银行报告单[结单]。
Ratios play an important part in business decision making be ? cause they show relationships between financial statement items 比率在企业决策中占重要地位,因为比率揭示财务报表各项目之间的关系。
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 横向分析如比较财务报表揭示了财务报表各项从上到下期的金额变动和百分比变动。
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 采取前后期对比方式编列的,上期的项目分类和内容与本期不一致的,应当将上期数按本期项目和内容,调整有关数字。
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 应税利润与损益表中上报的净利润不同,它不包括其他年份的应税或应扣除收支项目,还不包括损益表中非应税或非扣除项目,并具持续上升基础。