提出財務報告 的英文怎麼說
中文拼音 [dīchūcáiwùbàogào]
提出財務報告
英文
present financial reports- 提 : 提動詞(垂手拿著) carry (in one's hand with the arm down)
- 財 : 名詞(金錢和物資的總稱) wealth; property; valuables
- 務 : Ⅰ名詞1 (事情) affair; business 2 (姓氏) a surname Ⅱ動詞1 (從事; 致力) be engaged in; devote...
- 報 : Ⅰ動詞1 (告知; 報告) report; declare; announce 2 (回答) reply; respond; reciprocate 3 (答謝)...
- 告 : 告動詞(由上至下告知) officially announce
- 提出 : put [bring] forward; raise; project; advance; pose; put sth to sb ; suggest; pour; rain; submit; ...
- 財務 : finance; financial affairs
- 報告 : 1. (告訴) report; make known; inform 2. (講演; 書面申請或總結) report; speech; talk; lecture; advisory
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This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method
本論文從兩個方面探索提高會計信息的相關性,一是對現行財務報告體系的改進,提出應改進現有報表的部分項目,並增加全面收益表等相關的報表;二是對現行財務分析方法的改進,包括對杜邦分析方法的衍展及沃爾比重分析法的修正,提出應在重視財務分析的同時加強非財務指標的分析,建立平衡記分卡,運用綜合評分法建立一套高效的績效評價體系。First it gives a general economic explanation on this problem, using the basic methods such as cost - effect analysis, equilibrium analysis, the framework of the new institutional economies ; then mainly utilizing the popular games models, offers a theoretical verification to all kinds of normalizing possibilities ; finally it explores the financial reporting on the internet, and designs a structural model for the normalizing entities
本文將在這些研究的基礎上,結合經濟學的基本分析方法(成本效益分析、均衡分析)和新制度經濟學範式,首先對規范財務報告問題給予一個一般意義上的經濟學解釋;然後著重利用已被社會學廣泛應用的博弈模型(張維迎1999 )對財務報告的各種規范可能性給予理論上的證明;最後探討了網路財務報告問題,並提出規范主體結構模式。Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that , it is also depicted the influences from interim accounting changes , the accounting of two special gains and losses items , the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee
首先通過有關定義的介紹,指出通常意義下的中期財務報告是相對于年度財務報告而言的,是企業在正常經營情況下定期對外披露、且涵蓋期間短於一個完整會計年度的財務報告。然後在此基礎上,圍繞誰是財務報告信息的使用者、他們需要哪些信息,以及企業應該提供哪些信息,推斷出中期財務報告的側重點對于年度財務報告應有所不同,但從本質上講,兩者都屬於一種不完全循環期間的定期報告,都具有滿足信息使用者決策需要的共同目標。At the end of the article, the author provides a possible disclosing form and insists that the utility of the information disclosure will be the most important criterion when deciding the disclosing quality. the author also generalizes the content and the form of the financial reports in the future
最後,本文對未來財務信息披露作了初步設想,提出決策有用性將成為會計信息披露的首要質量要求,公允價值也將逐步成為計價基礎,並進一步對未來財務報告的內容與形式作了簡要論述。Where the debtor applies, it shall present to the peoples court a written explanation on its property situation, list of obligatory rights and duties and relevant financial reports
債務人提出申請的,應當向人民法院提交財產狀況說明書債務清冊債權清冊和有關的財務報告。Where the creditor applies, the debtor shall present to the peoples court within 15 days after receiving the notice of the peoples court a written explanation on property situation, list of obligatory rights and duties and relevant financial report
債權人提出申請的,債務人應當在收到人民法院的通知后十五日內,向人民法院提交財產狀況說明書債務清冊債權清冊和有關的財務報告。Since the financial problems come to light, dell consecutive quarters arranging for the submission of financial reports. to this end, dell also received a number of nasdaq delisting warning
自從曝出財務問題后,戴爾已經連續幾個季度未能按期提交財務報告。為此,戴爾還多次接到納斯達克的摘牌警告。As an economic information system, accounting system mainly provides financial information, the content of which should fulfill different requirements of the chief property rights bodies in the enterprise by reflecting the framework of property rights
會計作為一個以提供財務信息為主的經濟信息系統,財務報告所包含的信息內容必須能滿足企業不同產權主體的使用要求,反映出企業現實中的產權結構狀況。On the basis of analyzing the inside meaning and outside postpones of the concept inner financial risk this thesis elucidate the development process of internal control and bring up the definition of internal control. the definition is that internal control is a system to guarantee reasonably the performance of unit operates activity, dependability of finance report and following of laws. it pierce through in all processes of operating the activities, such as control environment, risk valuation, control activities, information and communication and direct etc. these factors suffer board of directors, management stratum and other personnel of the business enterprise influence
本文在分析了企業內部財務風險概念的內涵、外延及其防範的基礎上,本著以防範財務風險為目的進一步詳細研究了內部控制問題,闡述了內部控制的發展歷程,提出了關于內部控制的定義:內部控制是為合理保證單位經營活動的效益性、財務報告的可靠性和法律法規的遵循性,而自行檢查、制約和調整內部業務活動的自律系統,它貫穿于經營活動的全部過程,包括控制環境、風險評估、控制活動、信息與溝通、監督等要素,並受企業董事會、管理階層及其他人員影響。Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports
注冊會計師的審計鑒證功能,是現代資本市場正常運轉的重要基石之一,注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例,很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中,為了其自身利益的最大化而喪失基本的執業獨立性要求,迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述,最終導致有預謀的「審計信息失真」行為。( 3 ) the dissertation puts forward the financial reports what adapt the derivative financial instruments, namely. decompose the derivative financial instruments to the basic financial instruments and bring it into the financial reports by force in the correlation standards. at the same time, the corporation what has the business of the derivative financial instruments should add a sheet that adapts the special requisite of the derivative financial instruments, and explain it particularly in the financial reports annotations
( 3 )提出了適合於衍生金融工具的財務報告形式,即將衍生金融工具交易分解成基本金融工具,在相關準則中強行將其納入財務報表,同時,發生了衍生金融工具交易的企業增編一張適應衍生武漢現工大學碩士學位論文金融工具特殊需要的報表,並在財務報表附註中對其進行充分說明。The top priority for reform should be restoring the rights of affected shareholders and lenders to sue managers and auditors for false or misleading reporting
會計標準革新的關鍵在於恢復利益受到侵害的股東和債權人就有誤導性的財務報告對管理者和審計人員提出起訴的權利。Based on the internal control framework of coso and the enterprise risk management, considering the status quo and need of internal management of guotong corp., the case study method is adopted to put forward a management risk aversion mechanism with internal control as its core and enterprise risk management as its target, thus evading the risk management of portfolio investment
筆者參考美國舞弊性財務報告委員會成立的專門研究內部控制的委員會? ? coso委員會提出的內部控制框架,及其最新提出的全面風險管理理論,結合國通公司內部管理的現狀及需求,採用案例分析方法提出了構建以內部控制為核心的、以全面風險管理為目標的管理風險防範體系,以規避證券投資管理風險的設想。In fact, one of the limiting of research on voluntary disclosure is the difficulty of confirm the limit range of measuring voluntary disclosure at present. owing to above reason, the paper investigates the disclosure overload in annual financial reports of chinese listed companies, and studies the standard which measure the disclosure overload of finance information and the economic results of excess disclosure. the paper also inquiries into the reasons which result in disclosure overload in our listed companies ’ financial reports and then puts forward serial countermeasures and policy suggestions
有鑒於此,本文將結合對上市公司年度財務報告主要是表外信息披露過剩現狀的調查分析,研究衡量會計信息披露過剩的標準以及信息披露過剩的經濟後果,探討造成我國上市公司財務報告表外信息披露過剩的原因以及解決我國上市公司財務報告表外信息披露過剩的途徑,並從消除過剩信息的角度對限定自願性信息披露的范圍提出建議,也希望對自願性信息披露后續的研究有所借鑒意義。Analyzed data and relevant financial statistics, and produced monthly financial statements
分析數據及相關財務統計數字,而且提出每月的財務報告。Assistant to manager of accounting department of a joint venture enterprise. analyzed data and revant financial statistics, and produced monthly financial statements
一家合資企業會計部門經理的助理。分析數據及相關財務統計數字,而且提出每月的財務報告。A istant to manager of accounting department of a joint venture enterprise. analyzed data and relevant financial statistics, and produced monthly financial statements
一家合資企業會計部門經理的助理。分析數據及相關財務統計數字,而且提出每月的財務報告。Assistant to manager of accounting department of a joint venture enterprise. analyzed data and relevant financial statistics, and produced monthly financial statements
一家合資企業會計部門經理的助理。分析數據及相關財務統計數字,而且提出每月的財務報告。Assistant to the manager of the accounting department of a joint venture enterprise. analyzed data and relevant financial statistics, and produced monthly financial statements
一家合資企業會計部門經理助理。分析數據及相關財務統計數字,提出每月的財務報告。The notes to financial statements is the foundation to the basic statement information, and is the clear furthermore complement or explaination, at keeping the basic statement text, which has raised the quantity of accountancy ' s information, strengthened the reliability, accuracy, integrity of the financial report, and make the statement user acquire the full understanding from the financial standing of the business enterprise, conducting the result and the cash discharges to do a sound judgment
會計報表附註作為財務報告的重要組成部分,以其自身特有的優勢而倍受關注,因為會計報表附註是對會計報表主表信息的進一步補充、解釋說明,在保證會計報表主表提供信息的基礎上,更能提高會計信息的質量,增強會計報表的真實性、完整性,從而報表使用者對公司的財務狀況和經營成果及現金流量有更充分的認識、了解,進而做出更合理的預測、決策。分享友人