supplementary statements; supporting schedule

简明释义

补充报表

英英释义

Supplementary statements are additional disclosures or notes that provide further details and context to the primary financial statements, enhancing the understanding of the financial position and performance of an entity.

补充报表是提供附加披露或说明的文件,旨在为主要财务报表提供更多细节和背景,从而增强对实体财务状况和业绩的理解。

Supporting schedules are detailed breakdowns or supplementary documents that accompany the main financial statements, often providing specific information on items such as revenues, expenses, or assets.

支持性附表是伴随主要财务报表的详细分解或补充文件,通常提供有关收入、费用或资产等项目的具体信息。

例句

1.The project proposal included detailed supplementary statements; supporting schedule to justify the funding request.

项目提案中包括详细的补充说明;支持性附表以证明资金请求的合理性。

2.During the meeting, we reviewed the supplementary statements; supporting schedule to discuss the budget variances.

在会议期间,我们审查了补充说明;支持性附表以讨论预算差异。

3.The financial report must include supplementary statements; supporting schedule to provide a clear overview of the company's expenses.

财务报告必须包括补充说明;支持性附表以提供公司支出的清晰概述。

4.For transparency, the auditor requested supplementary statements; supporting schedule for all transactions over $10,000.

为了透明度,审计师要求所有超过1万美元的交易提供补充说明;支持性附表

5.The accountant prepared supplementary statements; supporting schedule to clarify the revenue sources for stakeholders.

会计准备了补充说明;支持性附表以澄清利益相关者的收入来源。

作文

In the realm of financial reporting and accounting, clarity and transparency are paramount. To achieve this, businesses often rely on various tools and documents that provide additional insights into their financial status. One such tool is the concept of supplementary statements; supporting schedule, which plays a crucial role in enhancing the understanding of financial reports. These supplementary statements are additional disclosures that accompany the primary financial statements, such as the balance sheet, income statement, and cash flow statement. They provide further details about specific line items, helping stakeholders to gain a more comprehensive view of a company's financial health.For instance, a company may report a significant amount of accounts receivable on its balance sheet. However, without a supplementary statements; supporting schedule detailing the aging of these receivables, stakeholders might be unaware of potential collection issues. The supporting schedule can break down the accounts receivable into categories based on how long they have been outstanding, thereby indicating the likelihood of collection. This additional information is invaluable for investors, creditors, and management alike, as it aids in making informed decisions.Moreover, supplementary statements; supporting schedule can also include disclosures about contingent liabilities, related party transactions, and other critical aspects that may not be fully captured in the main financial statements. For example, if a company has a pending lawsuit, the primary financial statements may not reflect the potential financial impact of this litigation. However, a supplementary statement can outline the nature of the lawsuit, the potential financial exposure, and any measures the company is taking to mitigate the risk. This level of detail fosters trust and confidence among stakeholders, who appreciate transparency in financial reporting.Another important aspect of supplementary statements; supporting schedule is their role in compliance with accounting standards and regulations. Many jurisdictions require companies to provide detailed disclosures as part of their financial reporting process. By adhering to these requirements, companies not only fulfill their legal obligations but also enhance their credibility in the eyes of investors and the public. Failure to provide adequate supplementary statements can lead to scrutiny from regulators and damage a company's reputation.In addition to regulatory compliance, supplementary statements; supporting schedule can serve as a valuable internal tool for management. By analyzing these supporting schedules, management can identify trends, assess performance, and make strategic decisions. For example, if a supporting schedule reveals a consistent increase in inventory levels, management may investigate the reasons behind this trend and take corrective action if necessary. Thus, these supplementary documents are not just a formality; they are integral to effective business management.In conclusion, the importance of supplementary statements; supporting schedule in financial reporting cannot be overstated. They provide essential context and clarity to the primary financial statements, enabling stakeholders to make well-informed decisions. Furthermore, they ensure compliance with regulatory requirements and support effective internal management practices. As businesses navigate an increasingly complex financial landscape, the role of these supplementary documents will continue to grow, underscoring the need for transparency and accountability in financial reporting.

在财务报告和会计领域,清晰和透明至关重要。为了实现这一目标,企业通常依赖各种工具和文件,以提供有关其财务状况的额外见解。其中一个工具就是补充报表;支持性附表的概念,它在增强财务报告的理解方面发挥着关键作用。这些补充报表是伴随主要财务报表(如资产负债表、损益表和现金流量表)的额外披露。它们提供有关特定项目的进一步细节,帮助利益相关者更全面地了解公司的财务健康状况。例如,一家公司可能在其资产负债表上报告了大量应收账款。然而,如果没有一份补充报表;支持性附表详细说明这些应收账款的逾期情况,利益相关者可能对潜在的收款问题一无所知。支持性附表可以将应收账款按逾期时间分类,从而指示收款的可能性。这些额外信息对于投资者、债权人和管理层来说都是宝贵的,因为它有助于做出明智的决策。此外,补充报表;支持性附表还可以包括有关或有负债、关联方交易和其他关键方面的披露,这些内容可能未在主要财务报表中充分反映。例如,如果一家公司有一起待决诉讼,主要财务报表可能不会反映此诉讼的潜在财务影响。然而,补充报表可以概述诉讼的性质、潜在的财务风险以及公司为减轻风险所采取的任何措施。这种详细程度在利益相关者中培养了信任和信心,他们欣赏财务报告中的透明度。补充报表;支持性附表的另一个重要方面是它们在遵守会计标准和法规方面的作用。许多司法管辖区要求公司在财务报告过程中提供详细的披露。通过遵守这些要求,公司不仅履行了法律义务,还增强了在投资者和公众眼中的信誉。未能提供足够的补充报表可能会导致监管机构的审查,并损害公司的声誉。除了合规性,补充报表;支持性附表还可以作为管理层的宝贵内部工具。通过分析这些支持性附表,管理层可以识别趋势、评估绩效并做出战略决策。例如,如果支持性附表显示库存水平持续上升,管理层可能会调查这一趋势背后的原因,并在必要时采取纠正措施。因此,这些补充文件不仅仅是一种形式;它们是有效商业管理的核心。总之,补充报表;支持性附表在财务报告中的重要性不容小觑。它们为主要财务报表提供了必要的背景和清晰度,使利益相关者能够做出明智的决策。此外,它们确保遵守法规要求,并支持有效的内部管理实践。随着企业在日益复杂的财务环境中航行,这些补充文件的作用将继续增长,强调了财务报告中透明度和问责制的必要性。

相关单词

supplementary

supplementary详解:怎么读、什么意思、用法

supporting

supporting详解:怎么读、什么意思、用法

schedule

schedule详解:怎么读、什么意思、用法