法律英语词汇“Reporting entity”的翻译、意思、用法、释义-法律词典

单词	Reporting entity
释义	申報實體 An economic entity in regard to which it is reasonable to expect that the general purpose financial reports of the economic entity will be depended upon to assist users of information in their decision-making. The Statements of Standard Accounting Practice issued by the Council of the Hong Kong Society of Accountants are applicable to financial statements of a reporting entity that are intended to give a true and fair view of its state of affairs at the balance sheet date and of its profit or loss (or income and expenditure) and cash flows for the financial period ending on that date: Statements of Standard Accounting Practice para 8. 可合理預計經濟實體的財務報告會被倚賴及用以協助資料使用者作出決定。香港會計師公會理事會發行的會計實務準則適用於申報實體的財務報表，有關的實體擬在結算日就有關的事務狀態及在財政期間截止結算日的損益（或收支）及現金流量，作出真實及公平的反映：《會計實務準則》第8段。
随便看	Restraint of marriage Restraint of trade Rest, residue and remainder Restricted area Restricted film classification Restricted list Restriction as to user Restriction on alienation Restrictive covenant Restrictive indorsement Restrictive practice Restrictive trade practices Result Resulting trust Resulting use Resumption Retailer Retainer Retention money Retention of title Retire Retirement Retirement of judge Retirement of jury Retiring partner

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