1. The report is inconsistent with the financial statements.

2. We perused the company's financial statements for the past five years.

3. The directors are responsible for preparing the company's financial statements.

4. Overview analysis Ratios are computed from published financial statements.

5. Full financial statements or additional information?

6. The consolidated financial statements include those of the Company and all its subsidiaries made up to the end of the financial year.

7. In the simple case of Tommy Termite(), financial statements will be prepared directly from the general ledger accounts.

8. Users of financial statements would wrongly assume that such paragraphs are a form of qualification.

9. Museum financial statements show admissions have increased slightly since 1990, and memberships have increased slowly during the same period.

10. Analysis of financial statements can be broken down into four major steps.

11. Iiinally, in the sixth and final step, financial statements will be developed for the period ending June 30.

12. To enable readers to understand its financial statements properly, a company must disclose its accounting policies.

13. Almed with this information, one is prepared to undertake a serious examination of a complete set of financial statements.

14. They do not, generally, have the time or the inclination to take financial statements apart.

15. In consequence, the message contained within a going concern qualification may merely confuse users of financial statements.

16. What disclosure should be made in the respective companies' financial statements?

17. Such a suit would contend that the pension funds relied on deceptive financial statements in making the loan.

18. The material involved may go to show how accurate were the company's financial statements and how accurate were any representations made.

18. is a sentence dictionary, on which you can find nice sentences for a large number of words.

19. In business organizations the increasing tendency has been to use the basic financial statements as a measure of performance.

20. The moral of this short story is that care must be exercised in reading the footnotes to the financial statements.

21. In practice, objectivity is the main constraint on achieving more relevant financial statements.

22. The gain or loss should be recognised in the consolidated financial statements.

23. In our opinion the information given in the Directors' report on pages 11 to 13 is consistent with the financial statements.

24. Auditors normally issue a report which is a statement used as a preface to the financial statements of a company.

25. For instance, Work Recovery has yet to file its audited financial statements for the fiscal year ended June 30, 1995.

26. Detailed information relative to the specific characteristics of the long-term debt is disclosed in the footnotes to the financial statements.

27. How should the associated company be treated in the parent's consolidated financial statements?

28. Note that this aggregation applies whether or not the parent prepares consolidated financial statements.

29. In this chapter we have seen the three major categories of financial statements.

30. In the 1990/91 accounts, the indicators are clearly not part of the audited financial statements and have not been audited.

1. The report is inconsistent with the financial statements.

31. The draft regulations also provide details of the proposed minimum content of summary financial statements for banks.

32. The scope of s 251 relating to summary financial statements is also extended.

33. The governor has acknowledged that there have been errors in his financial statements.

34. The purpose of the audit is to add credibility to financial statements for the immediate benefit of the shareholders.

35. It would be necessary to make full disclosure of the arrangement in the financial statements.

36. For simpleness, the budgeted financial statements are omitted.

37. Prepare basic financial statements for incorporate and unincorporated entities.

38. Consolidated accounting statements also called as consolidated financial statements.

39. In everyday life, monthly financial statements are commonplace.

40. Corporate Finance: Focuses on reading and analyzing financial statements.

41. Accounting for merchandising businesses and their Financial statements.

42. They can included with other liabilities on the balance sheet, ignored, or dis i closed in the footnotes to the financial statements, depending on their materiality and probability of occurrence.

43. The financial statements of an obligator of information disclosure that haven't gone through auditing shall not be disclosed to the outside.

44. The financial statements for year 2004 are prepared according to the existing accounting regulations.

45. The profit for taxes purposes may differ from the profit shown by the financial statements. Such a difference may be categorized as permanent difference and temporary difference.

46. Commitments that are material in amount should be disclosed in notes to the financial statements.

47. Any fraud or error that is found in the financial statements after balance sheet date.

48. An enterprise should prepare its financial statements, except for cash flow information, under the accrual basis of accounting.

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49. The notes on pages 40 to 98 are an integral part of these consolidated financial statements.

50. Assistant to manager of accounting department of a joint venture enterprise. Analyzed data and relevant financial statistics, and produced monthly financial statements.

51. The accompanying notes are an integral part of these consolidated financial statements.

52. An accounting standard that calls for the use of the same method of inventory pricing from year to year, with full disclosure of any change in method. Intended to make financial statements comparable.

53. The second section is a summary on commercial bank financial statements audit.

54. There are three main financial statements: balance sheet, profit and loss account, cash flow statement.

55. And the corporation must report information of treasury stock on the financial statements at the end of accounting period.

56. Audit: An examination of transactions and financial statements made in accordance with generally accepted auditing standards.

57. the thing that made us aware that not filing financial statements was an event of default and, therefore, something that would entitle you to the payment immediately.

58. For example, existing flow ratios can't provide the composition of current asset, and the users of financial statements can't understand the specific weight of each element of current asset clearly.

59. Although loss contingencies are sometimes recorded in the accounts, they are more frequently disclosed only in footnotes to the financial statements.

60. A. An enterprise should not adjust the amounts recognized in its financial statements to reflect non-adjusting events after the balance sheet date.

61. A small enterprise need not include a cash flow statement when it prepares financial statements.

62. We have qualified accountants to provide you real financial statements translation with excellent quality service.

63. Article 14An enterprise shall, in the financial statements of the current period where it discovers any important prior period error, adjust the comparative data of the prior period .

64. Prepares long term forecasts, annual budgets, as well as monthly internal financial statements and inter-company account statement.

65. The Objectivity Principle requires business transactions and financial statements to be based upon objective and verifiable evidence.

66. The authenticity of Combined Financial Statement will be influenced by the authenticity of individual financial statements.

67. Suppos you are involved in selecting accounting principles for the purpose of preparing annual financial statements.

68. Such disclosure should make the financial statements more useful and less subject to misinterpretation.

69. Before using financial statements analysts must review the auditor's opinions carefully.

70. The adequate disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decision about the company.

71. The effects of disposal of any overseas business on the balance arising from the translation of foreign currency financial statements.

72. Financial statements are discussed in more detail in later lessons. Step 7. Journalize and Post Adjusting Entries.

73. It also includes the reports of the Independent Auditors, and the Department's consolidated financial statements.

74. Adequate disclosure can be accomplished either in the financial statements or in the notes accompanying the statements.

75. Analyzed data and relevant financial statistics, and produced monthly financial statements.

76. Pooling of interests has always been a controversial method for preparing consolidated financial statements.

77. Article 2 When Certified Public Accountants perform audit of financial statements, these Standards shall apply.

78. In formIng our opInion we also evaluated the overall adequacy of the presentation of Information In the fInancial statements.

79. That maximize the use of accounting statements and financial statements provided by the initial charge and the information index.

80. There are two basic financial statements: balance sheet and the operations statement.

81. Separation of ownership from management in corporations creates a demand for auditing, a third-party examination of financial statements .

82. The current accounting standards emphasise reliable information, while ignoring the relevance of financial statements.

83. Problems of income determination asset and equity measurements and analysis of financial statements.

84. Bookkeeping using the ERP system and generate monthly financial statements.

85. Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.

86. Thus, most businesses today use the balance sheet approach in their monthly asas annual financial statements.

87. The historical changes in accounting principles, financial statements may be significantly changed in the short term profits of listed companies, investors have an important role as a guide.

88. Users must also be able to compare the financial statements of different enterprises in order to evaluate their relative financial position, performance and changes in financial position.

89. Conducts a financial audit, which is a detailed look at a company's financial statements and documents.

90. The manager has accurate financial statements and be able to interpret them.

91. XI. Party A guarantees that it will present monthly financial statements to Party B and be responsible for the authenticity of the financial data.

92. Topics include the accounting cycle, financial statements and accounting for assets, liabilities, equities, revenues and expenses.

93. Their financial statements are in conformity with generally accepted accounting practices.

94. Investors should dig deep into the company's financial statements and analyze everything from the auditor's report.

95. Auditor's opinion which states that financial statements do not fairly present the financial position, results of operations, or cash flows in conformity with generally accepted accounting principles.

96. The Group prepares consolidated financial statements in Hong Kong dollars.

97. Assistant to manager of accounting department of a joint venture enterprise. Analyzed data or relevant financial statistics, or produced monthly financial statements.

98. The financial statements of the Company are translated pursuant to Statement of Financial Accounting Standards (SFAS) No. 52 - "Foreign Currency Translation."

99. Article 21 Financial statements shall reflect comprehensively the financial position and operating results of an enterprise.

100. SEND financial statements and auditor's report within 14 days to all individuals entitled to receive a notice concerning the meeting; and.

101. Petitioner audited Enron ? ? s publicly filed financial statements and provided internal audit and consulting services to it.

102. In the paper, it is come up with that in the audit of financial statements of securities companies, the certified public accountants should pay special attention to deposit for securities transaction.

103. The district has also established low -cost housing subsidies account numbers and quarterly financial statements system, and strengthen supervision of low -cost housing subsidy funds.

104. All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.

105. All companies, irrespective of their places of incorporation, are required to keep a proper business record and prepare the annual financial statements for statutory audit.

106. The financial statements illustrated in this text are all established on the accrual basis of accounting.

107. Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.

108. In analyzing a business, the users of financial statements should consider its liquidity, solvency, and profitability.

109. Similarly, applying analytical review procedures to consolidated financial statements may not be as effective or efficient as applying the same procedures to individual subsidiaries or divisions.

110. The core sense in financial analysis is to have an effective understanding and analysis on three financial statements, say, balance sheet, profit statement and cash flow statement .

111. The minority shareholders' interests presented in the comparative financial statements of the previous year shall be listed under the category of the owner's equities according to these Standards.

112. To assist the Assistant Controller in all stages leading to the preparation of all monthly financial statements, reports, supporting schedules and analyses.

113. At last, article introduced the differences of consolidated financial statements in Parents Concept and Entity Concept.

114. Long-term investment matured within a year shall be itemized in the financial statements separately under the caption of current assets.

115. The Company shall submit the audited annual financial statements to the Investor within 45 days after the end of the fiscal year, together with the auditor's report by the independent auditor.

116. Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.

117. The auditor's opinion is customarily conveyed in the form of an audit report to those recipients of the financial statements for whose benefit he is appointed, usually the shareholders of a company.

118. Users of financial statements should pay close attention to the notes disclosing loss contingencies.

119. This assumption is very important because it assists users of financial statements in interpreting changes in financial position and changes in net income.

120. Financial statements are frequently described as showing a true and fair view of, or as presenting fairly, the financial position, performance and changes in financial position of an enterprise.

121. How will Circuit City's financial statements be affected if the FASB requires them to change the accounting treatment for extended warranty and product maintenance contracts?

122. Accounting introduces the accounting cycle, the accounting equation, and financial statements.

123. Each major item in such statements shall be indicated with a note number, which shall be identical with the number of notes to financial statements.

124. Article 3 The present Provisions are general provisions notes to financial statements.

125. Produce accurate and timely financial statements and management reports for the division and corporate finance.

126. Causes income tax expense reported in financial statements to be in logical relationship to accounting income .

127. Government accounting innovations must focus on accounting objective, note - accounting base, accounting entity and financial statements, etc.

128. A distribution of profit plan which is not yet approved is to be identified in notes to the financial statements.

129. After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.

130. The accrual basis recognizes the impact of tra actio on the financial statements in time periods when revenues and expe es occur.

131. Reform measures that have made a positive impact on decision usefulness include the method for presenting financial statements and the method for presenting long-term liabilities.

132. The users of financial statements include present and potential investors, employees, lenders, suppliers and other trade creditors, customers, governments and their agencies and the public.

133. Nevertheless, published financial statements are based on the information used by management about the financial position, performance and changes in financial position of the enterprise.

134. The disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decisions about the company.

135. The company's financial statements are in compliance with generally accepted accounting practices.

136. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.

137. Accounting division accounting period shall be close the accounts and prepare financial statements.

138. The annual financial statements shall be certified by the Independent Auditor.

138. Wish you will love and make progress everyday!

139. The normal calendar duration for reporting of financial information. The time for closing accounts when accounting data are summarized into financial statements.

140. Preparation of monthly financial statements for management purposes (Chinese with English translation if needed).

141. A company's financial statements also form the basis of consolidated financial statements.

142. This Standard applies when the auditor conducts an audit of financial statements.

143. Therefore, transactions are analyzed in terms of their effect on the accounting equation. Prepare the financial statements.

144. When these criteria are not met, loss contingencies still are disclosed in financial statements if there is a reasonable possibility that a material loss has been incurred.

145. Assistant to the manager of the accounting department of a joint venture enterprise. Analyzed data and relevant financial statistics, and produced monthly financial statements.

146. Interpreting and predicting the accounting theory and the presentation of financial statements based on the residual equity theory.

147. Article 14The financial statements for the enterprise annuity fund include the balance sheets, net assets change statements and annotations.

148. The trial balance can make the preparation of financial statements easier.

149. Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.

150. One of the main strengths of common-law systems is that economic losses are quickly included in published financial statements.

151. Balance of current liabilities shall be itemized and shown in financial statements.

152. Audited financials prepared by independent accountant: Audited financial statements provide important information about financial accountability and accuracy.

153. The MOA institutional units'2002 financial statements analysis consists of three parts: income-expenditure analysis, balance sheet analysis and comprehensive analysis.