披露標準 的英文怎麼說

中文拼音 [pīlòubiāozhǔn]
披露標準 英文
standard of 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
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 披露 : 1. （發表; 公布） publish; announce; make public 2. （表露） reveal; show; disclose
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  1. The term " materiality " in information disclosure system is discussed in chapter ii

    第二章探討信息披露制度中的重大性標準。
  2. Exchanges often claim that stiff auditing and disclosure standards add a premium to the shares listed on them

    嚴格的審計和信息披露標準往往會產生一個溢價
  3. The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision

    本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。
  4. 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。
  5. 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。
  6. 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
  7. Emphasis should also be made to improve the auditing, disclosure and transparency standards of publicly - listed companies

    企業管治。重點應該是改進上市公司的審計資料披露及透明度標準。
  8. The poll surveyed related senior executives, fund managers and analysts from nearly a hundred fund - management companies and brokerages in the asia - pacific region, uk and usa. they were asked to rate 313 companies in asia ex - japan on disclosure and transparency, responsibilities of management and board of directors, shareholders rights and equitable treatment, and investor relations

    是次評選由亞洲貨幣以問卷形式訪問英美及亞太區近百間基金管理公司的相關行政人員，基金經理及分析員，就亞洲不包括日本313間企業進行評選，評分標準包括資料披露及公司透明度管理層及董事局承擔股東權益及公平待遇，以及投資者關系等四大基準。
  9. As to the doctrine of liability fixation the author thought that, in line with the duty of care of different subject of misrepresentation, ve should built three different standards consequently which were strict liability, fault liability liability on willfulness. as to cautionary relation, this thesis maintained that it could be classified into cautionary relation on transaction and cautionary relation on loss, and that the former was the fast knot on the question of cautionary relation on civil responsibility of misrepresentation, and that we should built presumptive rule on cautionary relation referring to the relative institute of america

    關于歸責原則，作者認為應當根據不同虛假陳述主體對信息披露所負的注意義務提出嚴格責任、過失責任和故意責任三個相應歸責標準，其中，嚴格責任適用於證券發行人，過失責任適用於除發行人之外的其他所有信息披露文體，故意責任適用於中介機構承擔連帶這種特定情形。損害後果作為虛假陳述的必備要件之一，僅限於財產上的損害。對于因果關系，文章將其分為交易的因果關系和損失的因果關系，認為前者是虛假陳述民事責任因果關系的癥結所在。
  10. Major changes or updates are not expected in 2003 pending the finalisation of pillar 3 of the new basel capital accord and the adoption of international accounting standards on financial instruments in hong kong, both of which would entail significant changes in disclosure requirements

    由於巴塞爾委員會《新資本協定》第3部分仍有待完成，本港亦將會對金融工具採用國際會計標準，而兩者將會對披露資料的要求帶來重大改變，因此預期2003年不會有大幅度的變動或更新。
  11. Nasdaq lays much emphasis on self - supervision with multi - level markets, where enterprises can, in accordance with their own conditions, choose to list on national ones or small ones. it lays down various quantity standards and uniform non - quantity standard and sets down precise information - publicizing system under the " three open " principle. hong kong gem is beginning the practice of self - supervision

    納斯達克市場強調自律監管，設立多層次市場，企業可以根據自身的條件選擇在全國市場或小型資本市場上市，規定了退市的不同的數量標準和統一的非數量標準，在「三公」原則的指導下制定了詳細周密的信息披露制度；香港創業板市場正在向自律監管過渡，設立單一市場，退市的數量標準和非數量標準缺乏彈性，強調信息披露有效、即時與充分。
  12. Its ideas include strengthening settlement systems, establishing markets for professional investors that are regulated with a lighter touch, bringing japanese accounting practice in line with international standards, introducing more english - language disclosure for listed companies and boosting the competence of its professions ? japan has, for instance, just 17, 000 certified public accountants compared with 330, 000 in america

    其大意包括加強結算體系，為涉足未深的專職投資者們打造市場，使日本國內的會計實踐與國際標準接軌，向上市公司介紹更多的歐美證券信息披露制度（或主動補報稅制度）並且加強日本現有的專業能力，舉例說來，比起美國現有的330 ， 000個專職會計師，日本僅有17 ， 000個。
  13. Disclosure requirements standards for mandatory provident fund investment funds

    強制性公積金投資基金資料披露的規定標準
  14. Part a of chapter two mainly discusses the disclosure standards of accounting in formation disclosure, and makes a concrete analysis from four aspects

    第二章第一節主要解決的是會計信息披露的披露標準，主要從四個方面進行具體分析。
  15. They need to strengthen their market structures, particularly in respect of their financial markets, and bring supervisory and disclosure standards into line with the standards familiar to international investors

    它們必須推行獲本土以至國際投資者視為審慎的宏觀經濟政策鞏固市場尤其金融市場的結構，以及將監管與資料披露標準提升至國際投資者要求的水平。
  16. There has in fact been continuing discussion in the financial stability forum established by the g10 governments soon after the financial turmoil of 1997 - 98, about the need for offshore financial centres to upgrade their supervisory and disclosure standards

    事實上，在1997至98年的金融危機后不久， g10政府成立的金融穩定論壇一直就離岸金融中心需要提升監管與資料披露標準的課題進行討論。
  17. According to the above deficiencies, the author proposes following countermeasures : 1. adjusting and perfecting financial laws and regulations system, integrating with international standard 2. raising validity of supervision, adapting the international model finance supervision 3. establishing information announcing system and introducing restraint of the market 4. setting up and amplify internal control system and strengthening the ability of the commercial bank resisting the risk 5. strengthening law construction of foreign bank supervision and the international cooperation of foreign bank supervision, and perfecting the supervision system

    針對其不足，提出以下對策： 1 、調整完善金融法律法規體系，與國際標準接軌； 2 、提高監管有效性，適應國際金融業監管模式； 3 、建立信息披露制度，引入市場約束； 4 、建立健全有效內部控制體系，增強商業銀行抵禦風險的能力； 5 、強化外資銀行監管法制建設，完善監管體系，加強外資銀行監管的國際合作。
  18. 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。
  19. In information disclosure, the criterion determining the material of information is a difficult issue in legislation and practice of every country

    在信息披露中，確定信息的重大性標準是各國立法和實踐中的難題。
  20. This thesis reveals through comparative studies the securities legislations in u. s. a, canada and h. k. in the thesis comprehensively studies and demonstrates the main contents of the duty of disclosure imposed on takeover purchaser, director, shareholder, corporation controller and actor in concert. then carries out surrounding the principles of the information disclosure and the civil liability of false statement

    本文結合美國、英國和香港等國家和地區的相關規定，對該制度進行比較分析，主要內容包括收購人信息披露義務、目標公司董事會披露義務、間接控制人信息披露義務、一致行動人信息披露義務以及信息披露的標準和有關的民事救濟制度。
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