入息準則 的英文怎麼說

中文拼音 [zhǔn]
入息準則 英文
income criteria
  • : Ⅰ動詞1 (進來或進去) enter 2 (參加) join; be admitted into; become a member of 3 (合乎) conf...
  • : Ⅰ名詞1 (呼吸時進出的氣) breath 2 (消息) news 3 (利錢; 利息) interest 4 [書面語] (子女) on...
  • : Ⅰ名詞1 (標準) standard; guideline; criterion; norm 2 (目標) aim; target Ⅱ動詞1 (依據; 依照)...
  • : Ⅰ名詞1 (規范) standard; norm; criterion 2 (規則) regulation; rule; law 3 (姓氏) a surname Ⅱ...
  • 準則 : norm; standard; criterion; rule; formula; square
  1. Government ' s monopoly of capital market also leaded to the " shell " value of listed company which is irrelative to the company ' s invest value, which made the higher general price in the market. in addition to, the structure of investors which is consisting of many individual investors and few institution investors lets it easy to manipulate the stock market for the institution investors. according to the origins of the systematic risk, it is necessary to improve the market mechanism and market efficiency to eliminate the system root of the risk to decrease the risks

    突出地表現在:資本市場服務于國企轉制,造成上市公司股權結構存在缺陷,致使公司治理失效,上市公司缺乏持續發展的能力,公司經營風險轉化為市場的系統性風險;政府對資本市場的行政性壟斷,形成上市公司「殼」價值,虛高股票市場價格,引發系統性風險;金融市場分割,特別是貨幣市場資金缺乏進資本市場的正常渠道,利率市場化水平低,影響金融資產定價,導致違規融資盛行,加大了市場風險;而由於市場監管不到位,以散戶為主的投資主體結構,易導致機構大戶利用內幕信操縱股價,機構投資者的發展不僅沒有成為穩定市場的力量,反而成為操縱市場的主力,加劇了市場波動。
  2. The reconstructing of enterprises to stock companies and the negotiable securites exchange in the market after they come into being are revolution of chinese economy system, which has the meaning of lining out the era. the thesis is based on the transformation of chinese accounting target, and challenges to the questions of accounting information quality. on the influence of accounting rule internationalization and other aspects. the thesis affirm sufficiently the great driving function to which stock system gives in chinese accounting idea progress, at the same time it disclose the transformation background of chinese accounting system and its main content

    企業股份制改造和股份公司成立后進市場進行證券交易,是我國經濟體制的一次具有劃時代意義的大變革,同時也有力地推動了我國會計制度的變革。本文首先從我國會計目標的轉變、會計信質量受到挑戰、具體會計的產生、會計思想與國際接軌等方面,充分肯定了股份制對我國會計思想的發展所起到的巨大推動作用,也在另一方面顯示了會計制度制定的時滯性,揭示了我國會計制度改革的背景和主要內容。
  3. Then according to the efficient - market hypothesis ( emh ), investment theory, information economics, the author systematically study the problems of the normative accounting in the security market, such as, accounting standards normalization, the relationship between the emh and accounting information, the disclosure of accounting information, and the auditing supervisions by cpas. in the end, a normative system for the accounting normalization to play a role in the composite harness of the security market set up

    本文首先針對證券市場中亟待規范的問題提出證券市場會計規范的涵義和必要性,再以有效市場假說理論、投資學理論、信經濟學為指導,分別對會計規范、有效市場假說與會計信的關系、會計信披露制度規范和審計監督在會計規范中的重要作用做了深的研究。
  4. These measures include : make the system of securities laws to perfect, consummate the institutions of the legal person in the listed companies, base securities regulatory authority to regulate the securities market according to law, maintain order of the securities market and ensure the lawful operation of the same, reinforce continuing disclosure of information and the system of financial and accounting reports, make the listed companies shall immediately submit an ad hoc report on the details of such major event to the securities regulatory authority and to the stock exchanging and the same known to the general public, promote investors consciousness of protecting themselves and consummate the civil litigation mechanism to gain compensation and damages, make use of the press to supervise the stock market and reinforce punishment to the persons who act securities fraud

    在這些原的指導下,本文提出了一套規制證券欺詐的具體法律措施.包括健全證券法律體系,做到證券欺詐的規制有法可依;完善上市公司的法人治理結構,建立完善的證券監管體系,尤其對證券業協會的性質、功能和職責從法律上給予明確界定以確保充分發揮證券行業的自律作用,最大限強化信披露責任,嚴格會計制度,力求信度地避免證券欺詐行為發生;強化信披露貢任,產格會計刷度,刀水侶確,披露及時;增強廣大中小投資者的自我保護意識,完善賠償訴訟機制;依法賦予新聞媒體輿論監督權,充分發揮新聞媒體監督作用;深研究證券欺詐者心理規律,加強法律懲治力度
  5. This thesis explains the necessity of the character recognition technology of the computer at first, describe the meaning in which the handwritten numeral discerns ; pretreatment technology of handwritten numeral recognition, including two value, line segmentation, word segmentation smooth, removing noising, standardization and thinning are discussed two value concretely discusses whole threshold value, some threshold value, dynamic threshold value and utilize space information to carry on threshold, which are several kinds of common method of choosing threshold value, especially utilize space information to carry on threshold value is describe in detail ; adopting to the foundation of thinning based on mathematics morphology, thinning algorithm of serials same and thinning algorithm of protecting shape are discussed ; afterwards, according to principle ' s diagram of the on - line character recognition, by analyzing the structure feature of the handwritten numeral, this thesis has proposed the online recognition te chnology of the free handwritten numeral based on the stroke feature and the online recognition technology of the free handwritten numeral based on the multistage classifying device. detail narrated noise removing, stroke characteristic definition and discernment, distance criterion of whole word match ; then under the foundation of handwritten numeral segmentation, off - line handwritten numeral recognition is researched. especially minimum distance classifying device, tree classifying device and adaptive resonance ( art ) network classifying device is discussed at the same time, believes degree analyses are introduced to integrate a lot of classifying devices ; at the end, the typical application of the handwritten numeral recognition was briefly narrated, its application in extensive data statistics, financial affairs, tax, finance and mail sorting have been explored

    二值化時對整體閾值二值化、局部閾值二值化、動態閾值二值化和利用空間信進行閾值選取幾種常用的閾值選取方法進行討論,特別對利用空間信進行閾值選取進行了詳細論述;在對通過對基於數學形態學的細化的基礎上,討論序貫同倫形態細化演算法和保形的快速形態細化演算法;然後依據聯機字元識別原理框圖,分析了手寫數字的結構特點,提出了基於筆劃特徵的任意手寫數字在線識別技術和基於多級分類器任意手寫數字在線識別技術,對其中涉及的筆劃識別前的噪聲處理、筆劃間特徵量的定義及識別、整字匹配的距離進行了詳細敘述;繼而在對手寫數字的分割的基礎下對脫機手寫數字識別進行了研究,對基於最小距離分類器字元識別、基於樹分類器的字元識別、基於自適應共振( art )網路的字元識別分別進行了詳細討論,並引置信度分析將多個分類器進行了混合集成;最後簡單闡述了手寫數字識別的典型應用,對其在大規模數據統計、財務、稅務、金融及郵件分揀中的應用進行了探索。
  6. In response to comments received through the consultation process the revised standard gives preparers of financial statements the option of presenting items of income and expense and components of other comprehensive income either in a single statement of comprehensive income with subtotals, or in two separate statements ( a separate income statement followed by a statement of comprehensive income )

    作為對徵求意見期間收到的反饋信的回應,修訂后的允許報表編制者選擇將所有的收、費用項目以及其他綜合收益的組成部分放同一張帶小計的綜合收益表,或者是放兩張單獨的報表(損益表和全面收益表) 。
  7. The result showed that the hurst exponent of the signal have obvious differences between different flow regime. it increased when flow regime was changed from fixed bed to bubbling bed and more from bubbling bed to turbulent, based on which a new method for identification of flow regime was proposed. to improve the accuracies of identification fuzzy technology was introduced

    為了提高辨識確率,引了模糊信處理技術,提出了流型模糊辨識中隸屬度函數的確定辦法,建立了氣固流化床從固定床、鼓泡床到湍動床的流型判別,實驗驗證了該方法有良好的辨識效果,辨識確率在80以上。
  8. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination

    以會計與企業環境的相互關系為出發點,介紹企業合併的國際發展動態,針對我國的現實經濟環境和會計環境,對我國企業合併會計的制訂從以下幾個方面提出建議:明確共同控制下的企業合併會計處理方法;購買法和權益集合法的選擇;收購生效日的確定;購買成本和相關費用的確認和計量;如何確定購的可辨認資產和負債及其公允價值;少數股權的價值確定;商譽的處理,建議區分商譽和無形資產;信披露的要求。
  9. This dissertation is faced to the process of steel rolling to found network of manufacture material flow, basing on it founding guide line evaluation system of the cost of unit standard producing working procedure, guide line evaluation system of the quality cost of unit standard producing working procedure and guide line evaluation system of performance and efficiency ; and base on the cost data of all kinds of material flows, manufacture flow, flux data, manpower, energy consume, material consume, capital asserts occupied, fund occupied, and the production in working procedure, throughput of the materials in working procedures in the flow and countercurrent flow in the network of material flow of recorded in working procedure producing, using the “ whole closed down lane ” model to describe network of manufacture material flow of steel rolling, found the cost analyzing model system of the network faced to producing process. make the cost increasing of the producing by abnormity material flow in working procedure, and even the cost increasing of the producing procedure as the cost of the management behavior of working procedure fallen under cost evaluation guideline in responsible working procedure, so as to ration measure the factors fast correlated with management behavior by measuring the cost

    在企業管理信化輔助工具所建立的數據平臺基礎上,建立了以基物流圖模型為基礎的軋鋼生產主流程物流網路拓撲圖,根據圖論的理論求解最大流量和最小費用;計算每個生產節點的加工成本,分離質量成本,克服了單純財務數據進行成本核算所帶來的缺陷;建立了軋鋼生產主流程工序含鐵物料吞吐能力基圖模型,並根據此模型建立了軋鋼生產主流程工序激勵物流協調性和匹配性、工序響應物流協調性和匹配性分析的過程能力指數計算方法;通過引決策單元綜合投與綜合產出效率最優原的模型和基於投不變、分析產出是否有效或基於產出不變、分析投是否有效的模型,實現了對多個績效指標在不同績效值集合之間的相對比較,並可根據投產出效率、或者投(產出)有效性進行排序。
  10. This research project, based on the existing problems in mathematics curriculum evaluation and the conceptions of mathematics curriculum as the guideline, systematically analyzes the basic characteristics of the developmental evaluation, i. e. multi - dimensional, formative, developmental, understanding and inspiring. drawing on the modern mathematics conceptions, multi - intelligence theory and theories of constructivism, this project systemically illustrated the connotation of the developmental evaluation : the key of evaluation is for application ; the goal is multi - dimensional ; the process is context - dependent ; the outcome is to promote the development. in view of the conceptions of developmental evaluation ( i. e. human - centered whole evaluation ; quality - focused overall evaluation ; participation - stressed autonomous evaluation ; future - faced evaluation ; guiding evaluation and inspiring evaluation ), the components of the developmental evaluation model in the new mathematics curriculum is analyzed in details in this project ( i. e. goal system, subject system and object system ) and the core structure of the developmental evaluation is established ( i. e. evaluation indicator system model )

    本課題研究以數學課程評價的現存問題為著手點,以數學課程理念為目標指向,系統分析了數學新課程發展性評價的多元性、形成性、發展性、理解性、激勵性等基本特徵;以現代數學觀、多元智力理論、建構主義理論以及成功智力理論為理論背景,系統闡述了數學新課程發展性評價之意蘊?評價核心聚焦應用,評價目標指向多元,評價過程依存情境,評價結果歸依發展;以數學新課程發展性評價理念,即以人為本的全體性評價、注重素質的全面性評價、注重參與的自主性評價、促進完善的引導性評價、不斷進取的激勵性評價、面向未來的期望性評價為航標,深剖析了數學新課程發展性評價模式的構成成分,即目標系統、主體系統和客體系統,由此構建發展性評價模式的核心圖式?評價指標體系的模式:以數學新課程發展性評價過程為參照,尋求並創設評價的設計技術,評價權重的構造技術,評價信的收集技術,評價結果的分析與處理技術;以數學新課程評價系統內蘊的一般認識論、發生認識論與發展認識論指導評價方法,詳細探討了檔案袋法、表現性評價、自我評價與同伴評定相結合的方法、蘇格拉底式研討評定和測驗法在評價中的應用。
  11. But indeed a good many of problem exist in the present situationof the management. according to this, this paper use the object of the borer. according to the reliability theory established the failure tree of borer system, calculated the reliability parameter of the system and every components. processed the instantaneous reliability analysis of the borer. received the eliability function of the components. based on this, established the maintain and management modeland ecnomye stimate model. and worked out the internet applications, improved the management efficiency of the employed facility, economized the devotion. the maintain and management of the borer achieved to the scientific and comunication, improved the management efficiency, possess great value of application

    針對這種情況,本文以石油鉆機為研究對象,利用可靠度理論,確立了石油鉆機的故障樹,計算了系統及各基本部件的可靠性參數,對鉆機系統進行了瞬時可靠度分析,同時,確定了石油鉆機系統的可靠度指標,得到了石油鉆機各基本部件的可靠度函數,根據可靠度函數建立了以可靠度為的維修管理及經濟評價模型,並編制了相應的應用軟體,提高了現場設備管理的效率,節約了經濟投,使石油鉆機系統的維修管理達到了科學化、信化的水平,提高了管理效率,具有較高的應用價值。
  12. New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective

    在內容上有六大創新:即會計目標融決策有用論與受託責任論為一體;權責發生制確定為財務會計的一項基本假定;單獨系統地明示會計信質量要求;利得、損失首次納財務報表要素;全面系統規定會計計量屬性;以會計假設、目標和對象為起點構建在本
  13. By enhance the cost of information packing, cut down the income of being listing company, reduce the probability of the supervisor making the wrong decision, our. prospectus criterions can be improved and efficiency of listing selection system can be enhanced

    可以從提高信包裝成本,降低上市收益,降低監管者的錯誤決策概率等方面手,通過完善招股說明書,提高上市選擇制度的有效性。
  14. The statistical characteristic of extrinsic information from component decoders is discussed. based on it, ? it is explained that the related curves of input - output snr could be used to measure the performance and convergence of iterative decoding ; ? two types of turbo iterative stopping criteria are designed ; ? the methods to updating snr estimation in the process of iterative decoding is provided ; ? a way to implement synchronization of carrier phase by serial concatenation scheme is devised

    在分析迭代譯碼輸出外部信的統計特性基礎上?考察了迭代譯碼器輸輸出snr關系曲線,並說明它可以作為衡量迭代譯碼性能和收斂性的工具; ?設計了兩類新的turbo迭代譯碼停止; ?提出了在迭代譯碼過程中更新snr估計的方法;國防科學技術大學研究生院學位論文設計了利用外部信統計量實現載波相位同步的串列級聯方案。
  15. The letter also reminds ais to continue to adhere to normal prudent lending criteria, including those relating to the debt service ratio

    此外,該信件提醒認可機構須一如以往,繼續遵守審慎的貸款標,其中包括供款相對的比率方面的
  16. " what seems required at this stage therefore is that authorised institutions should strictly apply existing criteria, including those in respect of loan to value ratios, " top - up " loans, and debt servicing ratios, " mr carse continued

    簡達恆指出:現階段認可機構應嚴格遵守現行的貸款,包括按揭成數補足貸款以及償債券即還款與比率等。
  17. Firstly, it introduces the information security theories and technologies used in the study. the information security theories mainly includes ppdr - the dynamic security model, sse - cmm, padminee - the life cycle of information security engineering model, bs7799 - the standard of information security management, the grade - classification standard of information system security protection, iatf - the technical framework of information security guarantee and the principle of wooden pail etc. and the information security technologies consist of the technology of firewall, invasion detection, virus prevention and cure, loophole scanning, the identity certification and the soc etc. then it studies on the designing of the information security guarantee system

    首先,介紹和分析與本研究相關的主要信安全理論與技術,其中信安全理論有ppdr動態安全模型、 sse - cmm系統安全工程-能力成熟度模型、 padminee信安全生命周期工程模型、 bs7799信安全管理標、信系統安全保護等級劃分、 iatf信安全保障技術框架和木桶安全理論等;信安全技術有防火墻技術、侵檢測技術、計算機病毒防治技術、漏洞掃描與評估技術、身份認證技術和soc技術等。
  18. The sample method retrieves the message information and stores it in a shared global variable that is accessible in hats, for example, for use with screen recognition criteria

    該示例方法將檢索信,並將信hats內可訪問的共享全局變量中以便使用,例如,用於屏幕識別
  19. In order to service for the economy - structure modulating and the economy ' s continuous healthy developing, in this paper, a senior systemic investigation was proposed on the role of stockjobber for china stock market realizing its resources allocation function with the guide of information economics and market efficiency theory, combining with the writer ' s investment - bank practices and facts of china stock market first, guiding with theories as resources rarity, reasonable allocation and optimal utilization, and efficient - market theory, after analyzing the mechanism and model of resources allocation function of stock market, some necessary conditions were concluded for effective resources allocation function of stock market, such as : the precondition is that enterprises compete to win financing according to market admittance regulations ; necessary condition is enterprise ' s property right to be clear, independent and decentralized ; investors should have got necessary finance knowledge and should invest rationally ; financing company should be high effective ; market system should be perfect and distribute in reason with plenty finance products

    筆者結合自己所在企業從事的投資銀行業務案例,聯系我國證券市場的實際狀況,以信經濟學理論和市場效率理論為指導,對券商在我國證券市場實現其資源配置功能中的作用做了較為系統的初步探討與分析,以服務於我國經濟結構調整,實現經濟的持續健康發展。本文首先在資源稀缺及合理配置與充分利用原指導下,運用市場效率理論,分析了證券市場資源配置功能的作用機制和過程,總結了證券市場發揮資源配置功能應具備的一些條件:前提條件是企業按市場競爭進市場融資;必備條件是企業產權的獨立、明晰和分散化;投資者應具備必要的金融知識和理性投資;籌資者須具備較高的效率;市場體系應提供豐富的金融品種、結構完善並分佈合理。
  20. Firstly, based upon the security requirement of the hierarchy protection standard system and the information - centric concept of the mccumber cube model, the thesis presented a new testing and assessment method not constrained by organizational or technical changes for the protection of the information systems

    首先,基於《劃分》標體系結構及其安全要求,將以信為中心的mccumbercube模型思想引到信系統安全等級測評工作中,提出了一種不受技術發展和信系統變化而改變的安全等級測評方法。
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