adjusted financial statement

简明释义

修正财务报表

英英释义

例句

1.Investors often request an adjusted financial statement to get a clearer picture of a company's profitability.

投资者通常要求提供调整后的财务报表以更清晰地了解公司的盈利能力。

2.Before finalizing the deal, the buyer asked for an adjusted financial statement from the seller.

在达成交易之前，买方要求卖方提供调整后的财务报表。

3.The adjusted financial statement included corrections for prior period errors that affected net income.

该调整后的财务报表包括了影响净收入的前期错误的更正。

4.Our audit revealed discrepancies that led to the creation of an adjusted financial statement.

我们的审计发现了差异，这导致了调整后的财务报表的产生。

5.The accountant prepared the adjusted financial statement to reflect the recent changes in revenue recognition policies.

会计师准备了调整后的财务报表以反映最近收入确认政策的变化。

作文

In the world of finance and accounting, accuracy is paramount. One of the essential tools that accountants and financial analysts use to ensure that a company's financial reports reflect its true economic condition is the adjusted financial statement. An adjusted financial statement is a revised version of a company's financial report that incorporates corrections or updates to account for errors, omissions, or changes in accounting policies. These adjustments can arise from various factors such as changes in estimates, the discovery of fraud, or new accounting standards that require different treatment of certain transactions.The importance of an adjusted financial statement cannot be overstated. Investors, creditors, and other stakeholders rely on financial statements to make informed decisions regarding their investments or lending practices. If these statements are not accurate, it could lead to significant financial repercussions for both the company and its stakeholders. For instance, if a company overstates its revenues in its initial financial statements, the adjusted financial statement would rectify this error, providing a more realistic view of the company’s financial health.Moreover, an adjusted financial statement serves as a crucial tool for internal management. Companies often conduct internal audits to ensure compliance with accounting standards and regulations. When discrepancies are found, the adjusted financial statement allows management to understand the impact of these discrepancies on the overall financial performance of the company. This insight is vital for making strategic decisions, such as budgeting, forecasting, and resource allocation.Another key aspect of adjusted financial statements is their role in enhancing transparency and trustworthiness in financial reporting. In recent years, there has been an increasing demand for transparency in corporate governance. By providing adjusted financial statements, companies demonstrate their commitment to ethical practices and accountability. This transparency can improve investor confidence and enhance the company’s reputation in the market.Furthermore, regulatory bodies often require companies to issue adjusted financial statements when significant errors are identified. For example, if a publicly traded company discovers that it has misreported its earnings due to an accounting error, it may need to file an adjusted financial statement with the Securities and Exchange Commission (SEC) to correct the public record. This requirement ensures that all stakeholders have access to the most accurate and up-to-date information.In conclusion, the concept of an adjusted financial statement is critical in the realm of financial accounting. It not only ensures accuracy and compliance but also fosters transparency and trust among stakeholders. As businesses continue to navigate complex financial landscapes, the importance of adjusted financial statements will only grow. Therefore, understanding how and when to prepare these statements is essential for anyone involved in finance and accounting. Ultimately, adjusted financial statements play a pivotal role in maintaining the integrity of financial reporting, which is fundamental to the functioning of markets and the economy as a whole.

在金融和会计的世界中，准确性至关重要。会计师和财务分析师用来确保公司的财务报告反映其真实经济状况的基本工具之一就是调整后的财务报表。调整后的财务报表是公司财务报告的修订版本，包含对错误、遗漏或会计政策变化的更正或更新。这些调整可能源于多种因素，例如估算的变化、欺诈的发现或要求对某些交易进行不同处理的新会计准则。调整后的财务报表的重要性不容小觑。投资者、债权人和其他利益相关者依赖财务报表做出有关投资或贷款实践的明智决策。如果这些报表不准确，可能会给公司及其利益相关者带来重大的财务后果。例如，如果一家公司在初步财务报表中夸大了其收入，调整后的财务报表将纠正这一错误，为公司财务健康状况提供更现实的视角。此外，调整后的财务报表作为内部管理的重要工具。公司通常会进行内部审计，以确保遵守会计标准和法规。当发现差异时，调整后的财务报表使管理层能够了解这些差异对公司整体财务业绩的影响。这种洞察对于制定预算、预测和资源分配等战略决策至关重要。调整后的财务报表的另一个关键方面是它们在增强财务报告透明度和可信度中的作用。近年来，对企业治理透明度的需求不断增加。通过提供调整后的财务报表，公司展示了其对道德实践和问责制的承诺。这种透明度可以提高投资者信心，增强公司在市场上的声誉。此外，监管机构通常要求公司在发现重大错误时发布调整后的财务报表。例如，如果一家上市公司发现由于会计错误而误报了其收益，它可能需要向证券交易委员会（SEC）提交调整后的财务报表以更正公开记录。这一要求确保所有利益相关者都能获得最准确和最新的信息。总之，调整后的财务报表的概念在财务会计领域至关重要。它不仅确保准确性和合规性，还促进了利益相关者之间的透明度和信任。随着企业不断应对复杂的财务环境，调整后的财务报表的重要性只会增加。因此，了解如何以及何时准备这些报表对于任何参与财务和会计的人来说都是必不可少的。最终，调整后的财务报表在维护财务报告的完整性方面发挥着关键作用，而这对市场和整个经济的运作至关重要。