Whole assets trade-in results in the change of accounting entity and brings forward challenge for providing financial statement. 资产整体置换对会计主体产生影响、对置换期间的财务报表的编制提出了挑战。
Starting from the analysis and evaluation on the current financial statement, this paper puts forward some measures for improving the financial statement. 从现行财务报告的分析与评价入手,提出了改进财务报告的策略。
In order to reflect the interests of the company to achieve the relevant objectives, listed companies have been put forward to try to manipulate profit and sugar up the financial statement to earnings management. 为了体现公司利益,实现相关目标,上市公司一直在上演着想方设法采取各种措施进行盈余管理,粉饰财务报表的好戏。