| 单词 | 财务报表 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 财务报表 noun —financial statement nSee also:财务 pl—finances pl 财务—financial affairs 报表 pl—statements pl 报表 n—statement n
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根据我们对教科文组织财务报表的审计工作以及内部监督办公室对石油换食品计划的 清理审计结果，我们对教科文组织的 财务报表 无 保 留意见。 unesdoc.unesco.org | Based on our [...] audit work of UNESCO’s financial statements and on the winding-up audit of OFFP by IOS, we are in a position to issue an unqualified opinion on UNESCO’s financial statements. unesdoc.unesco.org |
在以往的长篇报告中我们曾经 指出，我们很晚才收到财务报表和我 们审计所选项目的证明文件。 unesdoc.unesco.org | Our previous [...] long form reports have reported on significant delays in receiving the financial statements and supporting [...]documentation for the items selected for audit. unesdoc.unesco.org |
为每项基金或性质相同的一组基金编制单独 的 财务报表。 daccess-ods.un.org | Separate [...] financial statements are prepared for each fund [...]or for a group of funds of the same nature. daccess-ods.un.org |
咨询委员会从审计委员会的报告(A/63/5/Add.11 和 12)中注意到， 审计委员会已对这两个法庭发表了经修订的审计意见，其中的强调事项 是 2007 年 12 月 31 日终了的两年期的财务报表，涉及这两个法庭准备金 和基金结余方面的亏绌，原因是在 财务报表 中 已 确认在服务终了负债， 包括离职后健康保险负债。 daccess-ods.un.org | The Advisory Committee notes from the reports of the Board of Auditors (A/63/5/Add.11 and 12) that, for both Tribunals, the Board issued a modified opinion [...] with an emphasis of matter on [...] the financial statements for the biennium ended 31 December 2007 in relation to the deficits in the reserves and fund balances of the two Tribunals, owing to the recognition on the face of the financial statements of end-of-service liabilities, [...]including after-service health insurance. daccess-ods.un.org |
行政当局随后为处理本次审计结果指出的问题采取了措施，相应的改动反映 在订正财务报表中。 daccess-ods.un.org | The Administration has since taken measures to [...] address the findings noted during this audit, and corresponding changes are reflected [...] in the revised financial statements. daccess-ods.un.org |
委员会获悉，2012-2013 年审计费预计将增加，因为审计委员会将执行若干 [...] 附加任务，即：审查行政当局执行国际公共部门会计准则的计划和监测相关的进 度里程碑；审查行政当局针对国际公共部门会计准则第 29 号选定的会计政策； 以及提供关于预测财务报表及编 制模拟报表的咨询意见和指导。 daccess-ods.un.org | The Committee was informed that fees were projected to increase in 2012-2013 because the Board would be performing a number of additional tasks, namely: reviewing the Administration’s plan for the implementation of the International Public Sector Accounting Standards and monitoring the related milestones; reviewing accounting policies selected by the Administration in respect of the 29 IPSAS [...] standards; and providing advice and guidance on [...] the pro forma financial statements and carrying out dry runs of those statements. daccess-ods.un.org |
执行局注意到文件“秘书处对外聘审计人员关于世界粮食计划 署 2006-2007 两年期财务报表审计 报告的回应(第四节)” (WFP/EB.A/2008/6-A/1/4)所载外聘审计人员提出的审计建议 [...] 和秘书处做出的回应，并鼓励秘书处立即执行这些审计建议。 daccess-ods.un.org | The Board took note of the audit recommendations made by the External Auditor and the [...] responses made by the Secretariat as set out in the document “Response of the [...] Secretariat to the Report by the External [...]Auditor on the Audit [...]of the Financial Statements of the World Food Programme for the Biennium 2006–2007 (Section IV)” (WFP/EB.A/2008/6-A/1/4), and encouraged the Secretariat to implement these audit recommendations without delay. daccess-ods.un.org |
法庭书记官长提供了我们要求的所有披露和信息，并在 2011 年 2 月 14 日的 表白信中确认这些披露和信息是完整的，簿记 和 财务报表 也 是 完整的。 daccess-ods.un.org | The Registrar of the Tribunal provided all requested disclosures and information and confirmed their completeness [...] and the completeness of [...] bookkeeping and financial statements in a written letter of representation dated 14 February 2011. daccess-ods.un.org |
只有在下述情况下改变 [...] 会计政策：本组织领导机构的决议或联合国系统会计标准要求采用一项不同的政策 或者这种改变将导致更加适宜地提出 财务报表。 fao.org | Changes in accounting policy are made only if the adoption of a different policy is required by resolution of the Governing Bodies of the [...] Organization or by UNSAS, or if the change would result in a more appropriate [...] presentation of the financial statements. fao.org |
预算数据和基于 IPSAS [...] 的实际数据之间的差 额，将按照 IPSAS 要求，在本组织的财务报表中予 以呈现和调整。 wipo.int | Differences between the budgetary and [...] IPSAS based actual will be presented and reconciled in the [...] Organization’s financial statements, as required under IPSAS. wipo.int |
各项主要差异包括：(a) 通过经常 [...] 预算从联合国妇女署中所得到部分经费的补充数额；(b) 关于按照执行主任发布 的准则(第 1801 条)计算业务准备金数额的提案；(c) [...] 关于澄清执行主任对委派 的责任仍需负责的修订案(第 202 条)；(d) 在世界粮食署的财务条例和细则的财 务报表方面以条例 12.1 为依据，因为迄今只有该机构实施了国际公共部门会计 准则。 daccess-ods.un.org | The main areas of deviation include: (a) additions to reflect the partial funding of UN-Women from assessed contributions through the regular budget; (b) a proposal for the level of operational reserves to be calculated in accordance with guidelines issued by the Executive Director (rule 1801); (c) amendments to clarify that the Executive Director would retain all accountability for delegated responsibilities (rule 202); and (d) the sourcing of [...] regulation 12.1 in [...] respect of financial statements from the Financial Regulations and Rules of the World Food Programme [...](WFP), the only entity [...]to have implemented IPSAS to date. daccess-ods.un.org |
依据尽职遵从所有适用法规及规例（包括但不限于指定证券交易所之 规则）之情况下，以及为取得据其规定之所有必需同意（如有），就任何人士以非 受法规禁止之方式寄予该人士一份摘录自本公司年度账目 之 财务报表 摘 要 及董事会 报告（应按适用法例及法规规定之方式及载有所须数据）而言，细则第152条之规 定应被视为已履行；惟另有权获取本公司年 度 财务报表 及 董事会报告之任何其他人 士，倘彼透过向本公司发出书面通知作如此要求，则可要求本公司向其寄发一 份财 务报表摘要以外之本公司年度 财务报表 及 其 董事会报告之详尽印刷本。 aactechnologies.com | Subject to due compliance with all applicable Statutes, rules and regulations, including, without limitation, the rules of the Designated Stock Exchange, and to obtaining all necessary consents, if any, required thereunder, the requirements of Article 152 shall be deemed satisfied in relation to any person by sending to the person in any [...] manner not prohibited by [...] the Statutes, a summary financial statement derived from the Company’s annual accounts and the directors’ report which shall be in the form and containing the information required by applicable laws and regulations, provided that any person who is otherwise entitled to the annual financial statements of the Company and the directors’ report thereon may, if he so requires by notice in writing served on the Company, demand that the Company sends to him, in addition to a summary financial statement, a complete printed copy of the Company’s annual financial statement and the directors’ report thereon. aactechnologies.com |
进行这种风险评估时，审计员考虑内部控制对该实体编制和公 允列报财务报表的意 义，以设计适合具体情况的审计程序，但该审计程序的目 [...] 的不是要就该实体内部控制的效力发表意见。 daccess-ods.un.org | In making those risk assessments, the auditor considers internal control relevant to the [...] entity’s preparation and fair [...] presentation of the financial statements in order to [...]design audit procedures that are appropriate [...]in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. daccess-ods.un.org |
审计表明，自愿信托基金的财 务报表是根 据有关的会计政策和适用的瑞士法律而恰当制定的。 daccess-ods.un.org | The audit indicated that the financial statement of the Trust Fund had been properly prepared in accordance [...] with relevant accounting [...]policies and the applicable Swiss legislation. daccess-ods.un.org |
这个项目将影响本组织各卷财务报表的 财务会 计和报告制度，包括维持和平行动 的财务报表财务 会 计和报告制度，因此， 请求由经常预算和维持和平行动支助账户提供经费。 daccess-ods.un.org | As this is a project [...] that would affect the financial accounting and reporting for all volumes of financial statements for the Organization, [...]including those for [...]peacekeeping operations, funding is being requested from the regular budget and the support account for peacekeeping operations. daccess-ods.un.org |
这意味着将数额从特别储备金帐户减去或者计入 特别储备金帐户的贷方并不影响本组织的现金储备，因此所报告的特别储备金帐 户余额并没有为财务报表的读 者提供有用信息。 fao.org | This means that the SRA is being charged and credited with amounts which do not impact upon the cash [...] reserves of the [...] Organization and the reported balance on the SRA does not therefore provide useful information to readers of the financial statements. fao.org |
鉴于该特别账户的具体目的和期限， 在 财务报表 中 将其 列于总部其他基金项下。 unido.org | Due to the specific purpose and duration of the special account, it is classified under other [...] Headquarters funds in the financial statements. unido.org |
在决算中披露了所有必要事项，使 财务报表 能 公 允地列出本财政期间各种 交易的结果。 daccess-ods.un.org | Disclosure was made, in the accounts, of all matters [...] necessary for the financial statements to present fairly [...]the results of the transactions in the period. daccess-ods.un.org |
我们利用从评估与会计有关的内部控制制度所得到的认识，评 估 财务报表重 大 错报的风险，选择分析性审计程序的性质、范围和时机以及要为每个审计目的 [...] 进行的测试的细节。 daccess-ods.un.org | The insights gained upon the assessment of the accounting-related internal control system were used for [...] assessing the risks of material [...] misstatements in the financial statements and for selection [...]of the nature, extent and timing [...]of the analytical audit procedures and tests of the details to be performed for the individual audit objectives. daccess-ods.un.org |
我们审计了所附的安全理事会第 1958(2010)号决议所设联合国代管账户的 财务报表，其中包括：收入和支出及准备金和基金结余变动表(报表一)；截至 2010 年 12 月 31 日的资产、负债及准备金和基金结余表(报表二)；2010 年 12 月 15 日至 31 日期间的现金流量表(报表三)；以及 财务报表 附 注。 daccess-ods.un.org | 17 We have audited the accompanying financial statements of the United Nations escrow account established under the provisions of Security Council [...] resolution 1958 [...] (2010), comprising the statement of income and expenditure and changes in reserves and fund balances (statement I), the statement of assets, liabilities and reserves and fund balances as at 31 December 2010 (statement II) and the cash flow statement for the period from 15 to 31 December 2010 (statement III), as well as the notes to the financial statements. daccess-ods.un.org |
交易（包括商事交易）的经济 实质是在会计账簿和编制财务报表中 对 一个 事件的有效确认。 paiz.gov.pl | The economic substance of transaction is a base [...] for recognising events, including business transactions, in the books of accounts and a [...] presentation in the financial statements. paiz.gov.pl |
由于 WIPO 的财务报表不再 按照 UNSAS 编制，之前将贷款本金的偿还视为预算支出的做法从 2012/13 年起不再使用，这有助于减少预算与实际数额对照表（报表 [...] V）所需调整的数额以 及 IPSAS-24 所要求的附注中需要调整的预算与 IPSAS 结果。 wipo.int | Since WIPO’s financial statements will no longer be prepared in accordance [...] with UNSAS, the previous approach of treating [...]loan principal repayment as a budgetary expense will be discontinued from 2012/13, which will help to reduce the adjustments required to be reconciled on the Statement of budget to actual comparison (Statement V) and in the note required by IPSAS-24 to reconcile budgetary and IPSAS results. wipo.int |
它还规 定准备和公开财务报表作为 实体管理的义务。 paiz.gov.pl | It also introduced to the management of the entities the responsibility to [...] prepare and publish their financial results. paiz.gov.pl |
根据对这一问题的上述初步研究结果，建议各机构可通 过 财务报表 和 进度报告，分别 向司库和基金秘书处说明方案支助费用开支情况的报告方法，以便统一报告方法，并发现 方案支助费用开支报告中的差额。 multilateralfund.org | Based on these preliminary findings on this issue, it is recommended [...] that agencies advise [...] both the Treasurer in the financial statement and the Secretariat in the progress report on the methodology [...]used for reporting [...]on expenditures against the PSC earned with a view to adopting a consistent approach and detecting any discrepancies in reporting PSC expenditures. multilateralfund.org |
收到经修订审计意见的那些组 织应解决所有重大问题，以避免进一步恶化，同时应 采取行动，以确保不出现新的 财务报表 问 题。 daccess-ods.un.org | Those that had received modified audit opinions should address all significant issues in order to [...] avoid further escalation, while at the same time taking action to [...] ensure that new financial statement issues did not arise. daccess-ods.un.org |
它还进一步加强联合国系统各组织列 报 财务报表 时 的 一致性，提高与其他国 际组织和国家政府的财务报表的可 比性。 unesdoc.unesco.org | It will also lead to greater harmonization in the [...] presentation of financial statements between United Nations system organizations and better comparability of financial statements with other international [...]organizations and national governments. unesdoc.unesco.org |
为了便于提出报告，委员会在 2002 [...] 年就年度报告的格式和结构提出了建议(见 ISBA/8/LTC/2，附件)，包括根据《“区域”内多金属结核探矿和勘探规章》附件 4(见 ISBA/6/A/18，附件)中的标准条款，提出了标准化内容清单(概述、勘探工 作、采矿试验和采矿技术、培训、环境监测和评估 、 财务报表 、 工 作方案的拟议 调整、结论和建议)。 daccess-ods.un.org | To facilitate reporting, in 2002 the Commission recommended a format and structure of annual reports (see ISBA/8/LTC/2, annex), including a standardized content list (general, exploration work, mining tests and mining technology, training, environmental monitoring and assessment, financial statement, proposed adjustment to the programme of work, conclusions and recommendations) which is based on the standard [...] clauses for exploration [...] contract set out in annex 4 to the Regulations on Prospecting and Exploration for Polymetallic Nodules in the Area (see ISBA/6/A/18, annex). daccess-ods.un.org |
目前的进展速度显示， 2012 [...] 年国际公共部门会计准则实施目标将能实现，执行主任将在 2013 年第二届 常会之前向执行局提交符合国际公共部门会计准则 的 财务报表。 daccess-ods.un.org | The current rate of progress indicates that the 2012 target for IPSAS adoption will be achieved and the [...] Executive Director will present [...] IPSAS-compliant financial statements to Executive Board [...]by the second regular session of 2013. daccess-ods.un.org |
我们在中国的律师被告知，从中国国家工商总局那里无法获得任何公司在公历2010年 的 财务报表 ， 只 能获得我们在我们的2011年9月2日的新闻稿附件A中显示的那些概要性数据，因为中国国家工商总局尚未完成或还没有将此类材料进行归档。 tipschina.gov.cn | Our lawyers in [...] China were informed that the calendar 2010 financial statements are not available [...]for ANY company from SAIC [...]other than those summary data as we have shown in the Attachment A of our September 2, 2011 news release, as the SAIC has not completed or archived such material yet. tipschina.gov.cn |
考虑到审计委员会在其关于 2011 年 12 月 31 日终了年度妇 女署财务报表的报告提出的挑战(见 A/67/5/Add.13 及下文第 [...] 23 和 26 段)是许多 外地行动所共有的，行预咨委会相信，妇女署将在管理上恪尽职守，同时借鉴已 [...] 经或正在落实分权结构的联合国人口基金(人口基金)等联合国其他实体的经验。 unwomen.org | In view of the challenges raised by the Board of [...] Auditors in its report on the financial statements of UN-Women for [...]the year ended 31 December [...]2011 (see A/67/5/Add.13 and paras. 23 and 26 below), which are common to many field-based operations, the Committee trusts that UN-Women will exercise managerial due diligence, also drawing from lessons that can be learned from other United Nations entities that have implemented or are in the process of implementing decentralized structures, such as the United Nations Population Fund (UNFPA). unwomen.org |
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