披方 的英文怎麼說
中文拼音 [pīfāng]
披方
英文
hew-
Director should discharge this duty unless the corporation permitted the competing, even in a certain time after his demission. the corporation can regain the opportunities or the interest ; ( 4 ) the basic test established by modern cases as to when an opportunity is a corporate opportunity combine a " line of business " test, and if an opportunity is < wp = 7 > within a corporation ' s " line of business ", it may be regained by the corporation. but the directors may also take advantage of a corporate opportunity if the corporation is incapable of taking advantage of the opportunity ; of course, the utilizing of corporate opportunity must be discovered and permitted by the corporation
董事忠實義務的內容包括： （ 1 ）誠實行為； （ 2 ）禁止沖突交易，但完全禁止董事或其利害關系人與公司的交易是因噎廢食的，部分沖突交易可能對公司並沒有壞處甚至反而有好處，但這樣的交易應當履行法定的披露義務，並得到有權機關的批準； （ 3 ）競業迴避，董事違反這一義務的，公司享有歸入權，但經公司有權機關批準同意的，董事可以同業兼職，在離職后的一定時間和范圍內董事還負有本義務； （ 4 ）禁止篡奪公司機會，對公司機會可以採取「經營范圍檢驗法」等方式進行認定，董事篡奪公司機會的，公司享有歸入權，但董事在完成披露並得到公司批準的條件下可以利用公司不能利用的商業機會。Therefore, in order to enhance the regulation of the offeror and the management of target company, to protect the benefits of the shareholders of target company, and to maintain the standard of the security exchange system, not only should the legislative establish the two basic principles of information transparency and equal trea tment of target company ' s shareholders, but also establish the supplementary principles of the protection of middle and small shareholders " benefits, of the forbiddance of underground transaction, of caution offer, and of anti - offer abuse
因此，除充分披露和目標公司股東平等待遇兩項基本原則外，筆者認為，要約收購還應受保護中小股東利益、要約謹慎、禁止內幕交易及阻撓不得濫用原則的規制，以加強對收購者和目標公司管理部門的規范，保護目標公司股東的利益，維護證券市場的正常秩序。英美兩國在要約收購規制方面的規范較為完善，也做得比較成功，並具有一定的代表性。Is the beneficial owner of the securities free from any incumbrance whatsoever in favour of a third party except as otherwise disclosed to the bank
是證券之實益擁有人，除另行向本行披露者外，不設有以第三方為受益人之任何產權負擔Objective : to study the clinical effect of sebusu therapy treating rheumatic arthritis. methods : mantle, indraft - into - rumen andviscera - sticked method were applied to treating 20 cases of rheumati arthritis. results : 15 cases ( 75 % ) showed excellent results, 4 cases ( 20 % ) effective results and 1 case ineffective result. conclusion : this method is worth popularizing clinically because of its effective action on rheumatic arthritis
目的:通過蒙醫瑟布素療法治療風濕性關節炎，進一步證明此療法的臨床療效.方法:採用披法、瘤胃內納入法及臟器貼敷法，對20例風濕性關節炎患者進行觀察.結果:顯效15例（ 75 % ） ，有效4例（ 20 % ） ，無效1例（ 5 % ） ，總有效率95 % .結論:此療法對風濕性關節炎有顯著療效，值得進一步深入研究推廣應用There was no response forthcoming to the suggestion, however, such as it was, stephen s mind s eye being too busily engaged in repicturing his family hearth the last time he saw it, with his sister, dilly, sitting by the ingle, her hair hanging down, waiting for some weak trinidad shell cocoa that was in the sootcoated kettle to be done so that she and he could drink it with the oatmeal water for milk after the friday herrings they had eaten at two a penny, with an egg apiece for maggy, boody and katey, the cat meanwhile under the mangle devouring a mess of eggshells and charred fish heads and bones on a square of brown paper in accordance with the third precept of the church to fast and abstain on the days commanded, it being quarter tense or, if not, ember days or something like that
披長發的迪麗坐在爐邊等候著巴滿煤煙的壺里那稀薄的特立尼達可可豆36煮沸，好和代替牛奶的燕麥水一道喝。那是星期五37 ，他們剛吃完一便士兩條的鯡魚，另外讓瑪吉布律和凱蒂每人都各吃了一個雞蛋。那天正趕上四季大齋或是什麼日子，根據教會在指定的日子守齋並節制的第三戒律，貓兒也正在軋液機底下吞食著一方塊褐色紙上的那簇蛋殼和魚頭魚骨。Either proceed east and north toward the leal senado fountain, or go westward along avenida da praia grande the old waterfront. you ll pass the big pink colored government house first ; behind it, and further along the waterfront at the base of the portuguese consul residence, remnants of the old city fortifications can be seen
從面向議事亭前地的東方及北方，或向西方即南灣大馬路沿著舊日的河堤邊步行，首先進入眼簾的是披著粉紅色外衣的禮賓府，沿路一帶曾是早期葡萄牙人聚居地區，值得細步欣賞。In a word, it presents a comprehensive and systemic analysis on mbo in china and foreign countries, from the followly fire aspects : the background of mba, the policy environment, the objective firms, the pricing methods, the financing system, find out differences of mba and the causes of them, and combinating special eco - nomic environment and economic traces of our country, the author puts forward counterplan. these counterplans primarily include : from strengthening laws, enhancing the information to publish, culturing to agency and etc to come to perfect the mbo policy environment on our country ; defining objective firms of mbo in realm that the state - owned property is decided to withdraw ; with the clean property worth for the foundation, synthesize to consider managers " contribute and the value of control powers with company, and pass the market mechanism to come for right price of the objective firms ; pass growing the organization investor, creative financing tool and optimizing the assistant financial system, establishing the valid withdrawing way of financing etc to resolve the financing problem
在此基礎上，論文從收購背景、政策環境、目標企業、定價方法、融資體制等五個方面對中外mbo做了全面系統的對比分析，找出了兩者的差異及原因，並結合我國特有的經濟環境和經濟軌跡，提出了相應的對策措施。這些對策主要包括：從健全法律法規、加強信息披露、培育中介機構等方面來完善我國mbo的政策環境；在國有資產決定退出的領域內對mbo的目標企業進行界定；以凈資產值為基礎，綜合考慮管理層貢獻和公司控制權兩個因素，通過市場機制來為目標公司正確定價；通過培育機構投資者、創新融資工具和優化配套金融制度、建立有效的融資的撤出渠道等來解決融資問題。Disclosure system of the securities market which is also named information opening system means the corporation in the securities market which raise capital with all kinds of financial instrument and its related individuals disclose the interrelated information during its behavior to raise capital and of its continuing identity to all the investors and the whole securities market overtly, impartially and justly in a entire, accurate and timely way
證券市場信息披露制度，又稱證券市場信息公開制度或證券市場信息公示制度，它是指在證券市場上藉助各種金融工具向公眾籌集資金的公司及其相關的個人依照法律規定以完整、準確、及時的方式向所有投資者和整個證券市場公開、公平、公正地披露與該籌資行為及其持續性身份相關信息的制度或規則。In the securities market, the violation of information disclosure obligation constitutes misrepresentation. misrepresentation includes false representation, misguiding representation, significant pretermission and improper disclosure
按照行為方式的不同，虛假陳述可以分為虛假記載、誤導性陳述、重大遺漏和不正當披露這四類。The blending of safflower oils and silk proteins places nutrients where they are most needed to restore high shine and luster
紅花籽油和絲質蛋白令披毛在最需要的地方補充養份，使披毛回復閃亮和光彩。Chelsea fans in north - west england will have an unexpected opportunity to see gianfranco zola play once more in a local stadium when the sardinian legend takes part in a fund - raising match at macclesfield town
住在英格蘭西北部的切爾西球迷碰上了意想不到的機會，他們可以在曼切斯菲爾德鎮的地方體育場再次看見吉安弗蘭科?佐拉在一場籌款比賽上披掛上陣This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects
本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。In the rots souvenir guide, trisha biggar describes the process and materials used for the water gown, and under all the sequins the cape / cloak is a hand - painted devore velvet
在rots紀念品指南中，翠莎-比格描述了為製作這件水袍所使用的方法和原料，在所有金屬片下面的披肩/斗篷是手工上色的爛花印花天鵝絨。The two parties made an unvoiced pact not to reveal the case to the press
雙方已達成默契，不將此案披露給媒體。Compared with international accounting rule, chinese enterprise accounting rule has a gap on time of confirmation, standard of confirmation, rule of confirmation, mode of confirmation, acquirability of confirmation, standard of calculation and mode of disclosure on impairment of assets accounting
我國會計企業準則（制度）與國際會計準則相比，在資產減值的確認時間、確認標準、確認原則、確認方式、確認歸屬、計量標準、信息披露方式等方面都有差距。A similar consultation exercise will be undertaken on the banking disclosure rules shortly
另一方面，有關銀行業披露規則的同類諮詢工作將于短期內展開。Chinese lenders are also keen to list in the uk to avoid new regulations on bank disclosure in the us
中國的一些銀行也渴望到英國上市，以避免美國在銀行信息披露方面的新法規。These include a comprehensive and objective market benchmark indices system, a funds categorizing system, funds information disclosure improvement and finally setting up a standard unified database system for securities and funds market research
需要加強基金的信息披露機制，提高信息披露質量，豐富信息資料的內容，提高信息的有效交流傳播和應用。需要建設我國證券和基金市場的標準數據庫系統，為基金評價研究提供高效、方便、統一的數據平臺。This dissertation divided into four chapter, chapter 1, discussing the necessity for norm disclosure related party relationships and transactions, introducing the accounting standard about this section from the theories angle ; chapter 2. using the accounting standard analysis the status in quo of listed company, collect amount ' s sample from shanghai and shenzhen stock market to using the actual date analyzing ; chapter 3
用會計準則標準來實證分析上市公司關聯交易及披露情況，在這一章中，從滬深兩地股市採集一定量的樣本，用實際的數據來分析關聯方關系及其關聯交易的披露存在的問題、原因及危害；第三章Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies
對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。分享友人