一个新的英文词组 financial statements proper ，什么意思

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近期看scott的书，里面一个新的英文词组 financial statements proper ，这玩意神马意思呢？

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关键词：Statements statement financial Statemen Financia statements 英文词组

还有一个词是main diagonal probabilities， 这啥意思？

放在句子里发上来啊，只说这个短语，谁知道啊

daoming 发表于 2014-12-5 02:28
放在句子里发上来啊，只说这个短语，谁知道啊

原文是scott的第六章的答案中的内容：
Perhaps the introduction of more value-relevant information into the financial statements will reduce auditors' legal liability, since the auditors can then better argue that the financial statements anticipated the changes in value that led to legal liability. This is particularly the case for overstatements of value. Overstatements can be reduced by conservative accounting in the financial statements proper, such as ceiling tests.
这里面就反复出现financial statements proper，不太清楚proper是一个单独副词，还是与Financial statements共同组成一个词？

就是financial statement principle 的意思。做会计报表要遵循的一种方法，不是什么重要的词汇。

proper, 就是properly, FS要好好的准备好。………没啥特别意思

鱼鱼的淘淘 发表于 2014-12-6 18:06
proper, 就是properly, FS要好好的准备好。………没啥特别意思

不会这么简单吧，这个proper用的位置也不该在词组后面吧?

jin_y_b 发表于 2014-12-8 16:10
不会这么简单吧，这个proper用的位置也不该在词组后面吧?

Overstatements can be reduced by conservative accounting in the financial statements proper, such as ceiling tests.

same means as

prepare your FS in a proper way,

you can also read it as

prepare your FS properly

sometimes these UK lecturers doesn't mean they have an absolute typo-free writing, don't have to worry about 1 or 2 words.

Auditing and assurance book is interesting, carry on!

jin_y_b 发表于 2014-12-3 14:08
近期看scott的书，里面一个新的英文词组 financial statements proper ，这玩意神马意思呢？

就是会计报表的主表，而不是附注的意思