Article71if the company is provided with an audit statement with disclaimer of opinion or adverse opinion, the text of the audit statement, the financial statement and its notes shall be disclosed in the summary of the annual report.

Meanwhile, the related information should be presented and disclosed in the financial statements and the notes to them fully and completely, to help the users of financial reports to understand the unrealized gains and losses recognized and their implication to current financial performance.

同时，在财务报表内和报表附注中充分、完整地披露相关的信息，以利于财务报告使用者正确理解所确认的未实现的利得和损失及其对当期财务业绩的影响。

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The government financial report consists of government financial statements and the notes to financial statements, produced by the government financial and accounting system.

政府财务报告由政府财务报表和财务报告附注构成，由政府财务会计系统产生。

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Compared notes of financial statements of China with international practice, it can be found that there are conflicts between the norms, and the the disclosure is not sufficient and clear in China.

通过与国际比较，可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。

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Foreign literatures mention the content not only include financial statements and notes, but also include other reports which help people make a decision.

国外的文献主要提到财务报告的内容不仅包括财务报表和报表附注还应该包括其他可以帮助投资人和债权人决策的其他报告。

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Disclosure includes the recognition of ESO in financial statements which consist of balance sheet, income statement and the statement of cash flow and disclosure note.

表内确认主要指经理人股票期权信息在资产负债表、损益表和现金流量表中的确认。而表外披露则指经理人股票期权信息在财务报表附注中的披露。

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They are not liabilities, but, if material, they are disclosed in footnotes to the financial statements.

它们不是企业的负债，但如果金额较大，它们应在财务报表的附注中揭示。

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The major statement items in the statements shall be marked with the note number, which shall be consistent with the note number of the financial statements.

表内各主要报表项目应标有附注编号，并与财务报表附注编号相一致。

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Revenue growth from lending and other bank activities continues to be stalled.

贷款和其他银行业务的收入增长依然停滞。

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Apple's software and services category, which includes iTunes, its Apps Store, revenue from warranties and other businesses, brought in sales of more than$ 16 billion in 2013 and is growing steadily.

苹果的软件和服务，包括iTunes、应用Store，来自授权和其他业务的收入等，2013年超过160亿美元，并依然在稳定增长。

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Under the condition of rather smaller income from other investment banking business, it will lead to investment banks putting too much emphasis on public relations and compliance capabilities, and ignoring the professional level of ascension.

在投行的其他业务收入较小的情况下，会导致投行过于重视公关和合规能力，而忽视专业水准的提升。

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Commercial banks of China rely mainly on traditional credit business for bank business income rather than non-interest revenue and other business income nowadays.

当前，我国商业银行营业收入主要依靠传统的信贷业务收入，而非利息业务收入和其他业务收入占比很小。

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Then, this paper defined the concept of non-interest income, and subdivided into fee and commission income, investment income, foreign exchange and foreign exchange products revenue and other operating income as explanatory variables.

然后，笔者对非利息收入概念作了界定，将其细分为手续费及佣金收入、投资收益、汇兑及汇率产品收入和其他业务收入作为本文模型的解释变量。

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Consolidated industrial and commercial tax is levied in full amount of the incomes from other financial businesses than foreign exchange loan business at a 5 percent tax rate;

外汇贷款业务以外的其他金融业务收入，按收入全额征收工商统一税，税率为5%；

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The research shows that the enterprises grows, the main business income growth rate and enterprise scale are positively correlated to financing efficiency, while the asset-liability ratio and non-debt tax shield are negatively correlated to financing efficiency.

研究表明，公司成长性、主营业务收入增长率、企业规模与融资效率之间显著正相关，资产负债率、非债务税盾与融资效率显著负相关。

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It needs the support of logistics and after-sales service.

其主营业务收入的产品的销售，需要物流和售后服务的支持。

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Branch line of business looks, public utility, information the cash solvency of two industries is first-rate, because, be of these two industries advocate business Wu income is service cash income more, is not receivable, liquidity is accordingly good of course.

分行业看，公用事业、信息两个行业的现金偿付能力非常好，是因为这两个行业的主营业务收入多为服务性的现金收入，而不是应收帐款，因此流动性当然好。

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The correlation is the more strong between R& D investment and business income, they are a significant strong correlation.

研发投入与主营业务收入的相关性最强，其次是营业收入，他们属于显著的强相关。

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The company faces that the main business income gradually declines, competes with large international technical services company. Domestic testing industry is continuing reorganization of the grim situation.

公司面临着主营业务收入逐年递减、国际上大型技术服务公司的竞争、国内测试行业持续重组的严峻形势。

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The number of mobile phone users' increase dramatically in the near five year, and the prime revenue of telecom company climb ever higher.

移动电话用户数近五年每年都以几千万户的量级大幅增加。电信主营业务收入也不断攀升。

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Combing the small and medium-sized enterprises, the actual situation of transition of future development is explored, the direction for the current TG Corporation for 3 years the main business income stagnation is found.

结合中小型企业的转型期的实际情况探讨其未来发展方向，为解决目前TG集团公司连续三年主营业务收入停滞不前、机构臃肿、管理问题层出不穷等问题探讨解决办法。

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