英语翻译本文主要以中国银行财务报表为研究样本.采用杜邦分析的方法,通过中国银行年度财务报表数据,重点说明了公允价值运用后

英语翻译
本文主要以中国银行财务报表为研究样本.采用杜邦分析的方法,通过中国银行年度财务报表数据,重点说明了公允价值运用后对我国上市公司财务报表的影响.本文从公允价值相关理论的回顾开始,分析了其在会计准则中的应用给上市公司财务报表分析带来的影响.同时,对公允价值在中国银行财务报表中应用的局限性进行探讨和归纳,并提出可行性建议.

Mainly in the financial statements of Bank of China to study the samples in this article. DuPont analysis methods, through the Bank of China financial statement data for the year, highlights the application of fair value on the effects of the financial statements of listed companies in China. Starting from the theoretical review of the fair value of this article, analysis of accounting standard for its application to analysis of impact of the financial statements of listed companies. At the same time, on the application of fair value in the financial statements of Bank of China to discuss limitations and draw conclusions and put forward feasible suggestions.