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misstatement
Definition
1. incorrect statement made unintentionally 2. false information given... See more
错报
谎报
误述
虚报
错误陈述
误报
Inaccurate and incomplete asset records increases the risk of misappropriation of assets and misstatement of assets disclosed in the financial statements.
不准确和不全面的资产记录增加了财务报表所披露资产被挪用和错报的风险。
Conceal, falsify or due to negligence resulting in significant omission, misstatement of severe weather warnings, meteorological disaster warning signal.
隐瞒、谎报或者由于玩忽职守导致重大漏报、错报灾害性天气警报、气象灾害预警信号的;
There is no causation required between the misstatement and the liability for delay, loss or damage to the goods.
谎报与对迟延、货物灭失或损害的赔偿责任之间不存在必要的因果联系。
It was observed that the provision was seen to be problematic, since no causation was required between the shipper's misstatement and the loss, damage or delay.
据称,这条规定被认为有问题,因为在托运人谎报与灭失、损坏或迟延之间不需要有因果关系。
The party that had considered it important enough to bring to the attention of the arbitrator ought to have the obligation to correct what had become a misstatement or a misapprehension of the facts.
认为这一事实非常重要、有必要提请仲裁人注意的一方当事人应当有义务更正既成的、对事实的误述或误会。
any error, omission or misstatement in or arising from the product information contained in our website
(c) 从本公司网站所取得的产品资料的任何错误、疏漏或误述
The higher the risk of misstatement, more information is required.
错报风险越大,需要的审计证据可能越多。
In the event that such controls are weak, this could create the opportunity for errors or misstatement of the accounting records.
如果此类控制较为薄弱,可能会造成会计记录的错误或错报
Moreover, this practice was time-consuming and resource-intensive and increased the risk of error or misstatement in some accounts.
此外,这种做法耗时甚多,花费大量资源,增加一些账目出错或错报的可能性。
At the extreme, a dominant company may shore up its position through anti-competitive acts, such as dumping, predatory pricing or the massage or misstatement of earnings.
从极端的意义来看,占主导地位的公司可能会通过反竞争行为支撑其地位,例如倾销、掠夺性定价或者美化或错报盈利。
Overvaluation or undervaluation: the fraudulent misstatement of the value of imported or exported goods.
估价过高或过低:谎报进出口货物的价值。
Creating entries outside the general ledger increases the risk of misstatement, as the adjusting entry might not subsequently be corrected in the general ledger
在总分类账外建立分录,会增加错报的风险,因为调整分录可能不会随后在总分类账中得到改正。
Materiality is a concept which recognizes that financial statements can rarely be absolutely correct. A matter is regarded as material if its inclusion, omission, misstatement or non-disclosure is likely to distort the overall view given by the financial statements.
重要性概念承认财务报表很少会是绝对准确,如果包含、省略、错报或不披露某事项很可能会歪曲财务报表所提供的总体情况,那么该事项便被认为是具有重要性。
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