披露事項 的英文怎麼說

中文拼音 [pīlòushìxiàng]
披露事項 英文
disclosure
  • 披 : 動詞1 （覆蓋或搭在肩背上） drape over one s shoulders; wrap around 2 （打開; 散開） open; unroll;...
  • 露 : 露動詞[口語] （顯露; 表現） reveal; show
  • 事 : 名1 （事情） matter; affair thing; business 2 （事故） trouble; accident 3 （職業;工作） job; wor...
  • 項 : Ⅰ名詞1 （頸的後部） nape （of the neck） 2 （款項） sum （of money） 3 [數學] （不用加、減號連接...
  • 披露 : 1. （發表; 公布） publish; announce; make public 2. （表露） reveal; show; disclose
  1. 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。
  2. Investigation also revealed that funds from the arms sales had been diverted to the nicaraguan contras during a period when congress had prohibited such military aid

    此外，調查也披露，這些武器交易中所得的款項被轉移到尼加拉瓜反政府武裝組織的手裡，但在這一時期，美國國會早已禁止此類性質的軍事援助。
  3. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  4. The verification process also involves assessing the quality of the epr, particularly in terms of appropriateness of the report s scope, comprehensiveness and relevance of the issues covered, openness in disclosing information, addressing controversial issues and maintaining stakeholder dialogue, effectiveness in performance measurement, assessment and improvement, as well as vision and commitment of the reporting organization

    核實程序亦包括評估環保工作報告的質素其中特別關乎報告內容的范疇全面性和相關性披露資料的公開性回應爭議性事項及與利益相關人士保持聯系表現計算評估和改進的成效，以及報告機構的理想和承諾。
  5. The major issues discussed in a consultation paper entitled " review of the disclosure of interests regime under part xv of the securities and futures ordinance " consultation paper " published by sfc on 20. 1. 05 and public responses to the paper

    證監會在2005年1月20日發表的名為"有關檢討證券及期貨條例第xv部的披露權益制度"諮詢文件下稱"諮詢文件"內所討論的主要事項，以及公眾對該文件的回應。
  6. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and judgements made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審核范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評審法援局于編制財務報表時所作之重大估計和判斷，所採用的會計方針是否適合法援局的具體情況，及有否貫徹應用並足夠披露該等會計方針。
  7. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the statement of the accounts. it also includes an assessment of the significant estimates and judgments made by the monetary authority in the preparation of the statement of the accounts, and of whether the accounting policies are appropriate to the exchange fund s circumstances, consistently applied and adequately disclosed

    審計范圍包括以抽查方式查核與賬目報表所載數額及披露事項有關的憑證，亦包括評估金融管理專員于編制該等賬目報表時所作的重大估計和判斷所釐定的會計政策是否適合外匯基金的具體情況及有否貫徹運用並足夠披露該等會計政策。
  8. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an evaluation of the significant estimates and judgments made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies determined are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審計范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評估法律援助服務局于編制該等財務報表時所作的重大估計和判斷所釐定的會計政策是否適合法律援助服務局的具體情況及有否貫徹運用並足夠披露該等會計政策。
  9. Subject to subsection ( 2 ), if the data user cannot comply with the request without disclosing personal data of which any other individual is the data subject unless the data user is satisfied that the other individual has consented to the disclosure of the data to the requestor ; or

    （在符合第（ 2 ）款的規定下）該資料使用者不能在不披露另一名個人屬其資料當事人的個人資料的情況下依從該項要求；但如該資料使用者信納該另一名個人已同意向該提出要求者披露該等資料，則屬例外；或
  10. We also confirm that there are no negotiations or agreements relating to intended acquisitions or realizations which are discloseable under chapters 19 to 20 of the rules governing the listing of securities on the growth enterprise market of the stock exchange the " gem listing rules ", neither is the board of directors the " board " of the company aware of any matter discloseable under the general obligation imposed by rule 17. 10 of the gem listing rules, which is or may be of a price sensitive nature

    吾等亦確定目前並無任何有關收購或出售建議之磋商或協議而根據聯交所創業板證券上市規則創業板上市規則第19至20章定須予披露者，且就本公司董事會董事會所知，並無任何足以影響或可能影響股價之事項而根據創業板上市規則第17 . 10條規定之一般責任而須予披露。
  11. There are many important issues to consider, such as the liquidity and market - making arrangements including short - selling ; hedging and risk management ; transaction costs ; market concentration ; disclosure of information, particularly price - sensitive information ; and the role of intermediaries, if any

    關于這點有許多重要事項都需要考慮，例如流通性及做市商制度包括賣空對沖及風險管理交易成本市場集中程度信息特別是價格敏感信息的披露，以及可能出現的市場中介之角色。
  12. ( 2 ) takes part in the process of making decision and control, while provides information for company mergers involved in asset reorganization, ( 3 ) meets the demands for information of asset reorganization of creditors, state departments and other parties relating to the company. asset reorganization consists of preparing phase, implementing phase and integrating phase, and each phase concerns different accounting problems. chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization

    重組實施階段會計工作的主要內容包括： （ 1 ）在談判過程中，根據雙方的預測進行成本效益的跟蹤分析，為決定是否接受對方的條件以及尋求各方能夠接受的條款提供依據； （ 2 ）進行財產清查，並依法對資產價值進行評估或確認； （ 3 ）進行兼并前的審計和調賬工作； （ 4 ）依法對資產重組過程中的事項進行會計處理並按規定進行信息披露。
  13. Accountancy must disclose each event in enterprise ' s asset reorgnization timely, accurately and truly

    對于企業資產重組過程中的各項事項，會計要進行及時、準確、真實地披露。
  14. The single most important thrust of the required standard of dealings is that directors who are aware of or privy to any negotiations or agreements related to intended acquisitions or disposals which are notifiable transactions under chapter 19 or connected transactions under chapter 20 of the gem listing rules or any price - sensitive information must refrain from dealing in the company ' s securities as soon as they become aware of them or privy to them until proper disclosure of the information in accordance with the requirements of chapter 16

    交易必守標準最重要的作用，在於規定：凡董事知悉、或參與建議收購或出售事項（交易所《創業板上市規則》第十九章界定為須予公布的交易、第二十章界定的關連交易，或涉及任何股價敏感資料者）的任何洽談或協議，該董事必須自其開始知悉或參與該等事項起，直至有關資料已根據《創業板上市規則》第十六章作出適當披露為止，禁止買賣公司的證券。
  15. Taxpayers are encouraged to make full voluntary disclosure of their offences and work out reasonable proposals for the department s consideration

    本局鼓勵納稅人自願披露其全部違規事項，並提出合理的了結個案建議，以便本局考慮。
  16. The banking information disclosure can help banking investors, depositors and relevant interest individuals to find out and analyze the financial status, risk situations, company operation and other essential issues of the banks and safeguard their legal interests through analyzing and judging the financial status and risk situations of commercial banks. moreover it also helps the external supervision of commercial banks and promotes commercial banks to improve company operation, to strengthen inner control mechanism and to enhance the operating level and outcome

    商業銀行對外披露信息，有助於銀行的投資人、存款人和相關利益人了解商業銀行的財務狀況、風險狀況、公司治理和重大事項等信息，分析判斷商業銀行的經營狀況和風險狀況，維護自身權益；同時，也有利於從外部加強對商業銀行的監督，促使商業銀行完善公司治理，強化內控制度，提高經營水平和績效。
  17. Information disclosure of commercial banks means that some major information reflecting the operating status of commercial banks such as financial statement, all sorts of situations of risk management, company operation, annual report of important issues are made known to the public by commercial banks actually, exactly, timely and integrally

    商業銀行信息披露是指商業銀行依法將反映其經營狀況的主要信息，如財務會計報告、各類風險管理狀況、公司治理、年度重大事項等真實、準確、及時、完整地向投資者、存款人及相關利益人予以公開的過程。
  18. This agreement sets forth the entire agreement and understanding between the parties as to confidentiality and non - disclosure of confidential information and supersedes, cancels, and merges all agreements, negotiations, commitments, writings, and discussions between them as to the subject matter prior to the date of this agreement

    本協議構成協議雙方就保密信息的保密和互不披露事宜所達成的完整協議和諒解，並取代、取消和合併協議雙方在本協議簽署日期之前就同一標的事項所達成的所有協議、談判、承諾、文件和會談。
  19. In the case analysis part, this paper analyzed the wrong behaviors of zhong tian qin office in the standard of audit standard, the author found that the zhong tian qin office disobeyed the requirements of audit standard to account receivable inquiring program, analysis checking program, etc. thirdly, this paper disclosed the reasons of low audit quality all - sided from three aspects, one is the audit requirements of listed company, the other is the audit supplying of the cpa circle, another is the imperfectness of the cpa audit quality supervision

    其次，本文通過對我國審計監管部門近年所查處和披露的cpa審計質量問題進行了分析，揭示了我國cpa審計質量的現狀，並以獨立審計準則為準繩，分析了「中天勤」事務所在「銀廣夏」審計項目中的違規行為，研究發現中天勤違反了獨立審計準則對應收賬款函證程序、審計工作底稿復核程序、分析性復核程序等的要求。接著，本文通過cpa審計服務市場中上市公司高質量的審計需求不足、 cpa行業高質量的供給失效及cpa審計質量監管體系的不完善三方面探討了我國cpa審計質量低下的原因。
  20. The company shall publish an announcement immediately after any such sale or disposal and state that the chairman or the designated director is satisfied that there were exceptional circumstances for such sale or disposal of securities by the director

    于該等出售或轉讓事項完成後，公司必須立即刊登公告披露有關交易，並在公告中說明主席（或指定董事）確信有關董事是在特殊情況下出售或轉讓公司的證券。
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