獨立性準則 的英文怎麼說

中文拼音 [dúlìxìngzhǔnzé]
獨立性準則 英文
criteria of independence
  • 獨 : Ⅰ形容詞（一個） single; only; sole Ⅱ副詞1 （獨自） alone; by oneself; in solitude 2 （唯獨） only...
  • 立 : 動1 （站） stand; remain in an erect position 2 （使豎立; 使物件的上端向上） erect; stand; set up...
  • 性 : Ⅰ名詞1 （性格） nature; character; disposition 2 （性能; 性質） property; quality 3 （性別） sex ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 獨立性 : independent character; independence; unique character; distinctive character of one s own; indepe...
  • 獨立 : 1. （單獨站立） stand alone 2. （自主自立; 不受人支配） independence 3. （不依靠他人） independent; on one's own
  • 準則 : norm; standard; criterion; rule; formula; square
  1. The highlights of this paper include : hoop toughness criterion for longitudinal heat checking of tool joint was introduced firstly ; failure criterion for crescent - shaped wear casing was established according to the results of full - scale collapse tests ; new - typed alloy for hardbanding of tool joint was developed, its property has showed good performance in the tests

    本文的主要創新點在於：以現場失效案例分析為基礎，提出了鉆桿接頭縱向熱裂的橫向韌性判據；通過對已磨損套管的實物擠毀試驗研究，確定了不均勻磨損套管的擠毀失效準則；設計出了具有獨立知識產權的鉆桿接頭硬化帶用新型耐磨減摩合金的成分，經實驗室試驗表明其性能可以達到或超過國外同類產品。
  2. In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s

    在第一章「國外審計界對舞弊行為的理論研究」中，介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果，包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵，並對美國近期發生的重大會計舞弊案件進行了剖析。
  3. Cathay pacific and its affiliates have no control over the contents of such other websites or their privacy policies or compliance with the law, and do not vouch for their security

    所有這些網站與本站是互不關聯的獨立機構，也與國泰航空公司以及其附屬公司無關。國泰航空公司以及其附屬公司無權干涉這些網站的個人信息保密準則，也無法確定其安全性。
  4. Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules

    專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。
  5. Evolution equations defined on the point set of time are proposed, subsystems which have their own independent time standards are introduced, and a criterion for judging if consistency conditions emerge in subsystems are gotten as well

    把內變量演化方程定義在時間點集上，引入了有自己獨立時間標準的子系統結構，給出了在非耦合子系統中一致性條件成立的判別準則
  6. Based on the analyzing the different model of judicial review between the anglo - american legal system and continental legal system, the essay constructs the basic principles, independent tribunal, qualified plaintiff, scope of review, standard of review, procedure and transparency issue of the modern chinese system of judicial review. the essay proposes that the chinese judicial review should be subject to the sovereignty and independence principle, and an independent tribunal enforces the judicial review by impartial procedure at last, the essay gives some other advices regarding to how to further improve the system of judicial review by establishing a really independent court and by revising the law

    第五部分在比較分析wto規則對司法審查的要求和我國現行司法審查制度的基礎上，構建了我國了司法審查制度的原則、司法審查機構、適格原告，司法審查范圍、司法審查標準、司法審查程序和透明度問題，提出wto下的我國司法審查制度應是以主權原則和獨立司法審查原則等原則為基礎，由獨立的司法審查機構遵循公平程序，迅速對適格原告與被訴行政機關爭議的具體行政行為、抽象行政行為和終局裁決行政行為進行合法性審查，並且要求法律法規和司法判決的公布符繩明度原則的制度。
  7. Question : the behavior that conforms to the standards and behavior that violates the standards. standard 1b _ professionalism : independence and objectivity

    問題：確定遵守準則和違反準則的行為。準則1b _專業性：獨立和客觀。
  8. Criteria for independence of class 1e equipment and circuits in nuclear power plants

    核電廠安全級電氣設備和電路獨立性準則
  9. In this paper, the general structure of block cipher together with its related properties is firstly discussed, then the main non - linear component of s - boxes in block cipher is analyzed. as to the boolean function in binary field, we studied its non - linearity, linearity structure, output bit independence criterion ( big ), balance, completeness, strict avalanche criterion, propagation criterion, correlation immunity, linear approximation table and xor distribution table. we also discussed the pile - up lama used to compute the combination linear probability and showed an instance of its application

    本文首先討論了分組密碼的一般結構及其相關特性，此外還有分組密碼主要的非線性組成部分s盒。對於二元域上的布爾函數主要討論了其非線性性、線性結構、比特獨立準則、平衡性、完整性、雪崩準則、傳播準則、相關免疫性、線性分佈表及異或分佈表等特性。對計算組合線性概率的迭加定理我們也進行了具體的討論，並給出了運用事例。
  10. Feedback indicates that the seminars have raised the awareness of attendees about media regulation and responsible independence in the united kingdom, and in turn led to a greater commitment to higher standards of reporting in the chinese media industry itself

    項目活動的反饋結果表明，研討會提高了與會者對于英國媒體監管規則及責任獨立性的認識，並有助於提高中國媒體行業自身的報道標準。
  11. But in more situations the random variables generating counting processes may not independent identically distributed, and in all kinds of dependent relations, negative association ( na ) and positive association ( pa ) are commonly seen. the research and apply in this aspect are rather valuable. in chap 2 we prove wald inequalities and fundamental renewal theorems of renewal counting processes generated by na sequences and pa sequences ; in chap 3 we are enlightened by cheng and wang [ 8 ], extend some results in gut and steinebach [ 7 ], obtain the precise asymptotics for renewal counting processes and depict the convergence rate and limit value of renewal counting processes precisely ; at last, in the study of na sequences, su, zhao and wang ( 1996 ) [ 9 ], lin ( 1997 ) [ 10 ] have proved the weak convergence for partial sums of stong stationary na sequences. however product sums are the generalization of partial sums and also the special condition of more general u - statistic

    但在更多的場合中，構成計數過程的隨機變量未必相互獨立，而在各種相依關系中，負相協（ na ）和正相協（ pa ）是頗為常見的關系，這方面的研究和應用也是頗有價值的，本文的第二章證明了na列和pa列構成的更新計數過程的wald不等式和基本更新定理的一些初步結果；本文的第三章則是受到cheng和wang [ 8 ]的啟發，推廣了gut和steinebach [ 7 ] ）中的一些結論，從而得到了更新計數過程在一般吸引場下的精緻漸近性，對更新計數過程的收斂速度及極限狀態進行精緻的刻畫；最後，在有關na列的研究中，蘇淳，趙林成和王岳寶（ 1996 ） 》 [ 9 ] ，林正炎（ 1997 ） [ 10 ]已經證明了強平穩na列的部分和過程的弱收斂性，而乘積和是部分和的一般化，也是更一般的u統計量的特況，它與部分和有許多密切的聯系又有一些實質性的區別，因此，本文的第四章就將討論強平穩na列的乘積和過程的弱收斂性，因為計數過程也是一種部分和，也可以構成乘積和，這個結果為研究計數過程的弱收斂性作了一些準備。
  12. The procedure of administrative reviewing, especially the hearing process, should be improved and perfected. the power of altering should be effectively made use of and a new category of " unreasonableness affirming " should be added to it. the link of between administrative review and administrative litigation should be improved empowering the organization of administrative review the last deciding power in reviewing the reasonableness of administrative decision

    所以需要強化其行政司法性質，進行司法化改造，使復議機關保持適度中立，復議工作人員保持人格獨立並提高其專業素質；盡快確立合理性原則的標準和先例制度；改進和完善行政復議程序特別是審理程序；有效運用變更權並增加「確認不當」的復議決定種類；做好行政復議與行政訴訟的銜接，賦予行政復議機關合理性審查的終局裁決權。
  13. There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  14. 2 ) by analyzing the information and conditional information description mechanism of system states, the problem of stochastic model reduction is investigated based on state aggregation. the information loss and conditional information loss between the full - and reduced - order models are measured by entropy, while the independence and conditional independence within me components of aggregated state are measured by kullback - leibler information distance. several model reduction methods for stable and unstable linear systems are derived by employing two criteria to get aggregation matrices : the minimal information loss and the maximal independence

    2 ）分析了隨機系統狀態空間模型中的信息和條件信息描述機制，以shannon熵為手段描述線性系統模型降階過程中的信息和條件信息損失，以kullback - leibler信息作為衡量降階模型狀態向量各分量之間統計獨立性的測度，針對穩定和不穩定系統研究基於狀態集聚的模型降階問題：分別運用最小信息損失準則和最大獨立性原則，得出幾種狀態集聚的信息論方法，並討論降階模型的性質、階次的確定、系統噪聲分佈特性等問題。
  15. The third chapter analyses the existing laws and their practical defects. china supervisor laws, including company law, listed company governing rules, guiding opinion about building independent directors in the listed company etc, are from different origins, and made by different state organizations. the reason why supervisor boards are of less independency and their performance is not satisfactory are analyzed, which explains the necessity for reformation of china supervisor system

    我國監事制度主要由不同層級和不同法律淵源來進行規范，包括《公司法》 、 《上市公司治理準則》 、 《關于在上市公司建立獨立董事制度的指導意見》等。在實踐中，監事會獨立性差，發揮作用不盡人意，筆者分析了產生這種情況的原因，以此說明我國監事法律制度重構的必要性。
  16. The method of this paper using the theory of foreign company value assessment models and methods, and give suggestions of the principal of real estate enterprises value assessment. this paper try to establish an index system, this system combined condition assessment, course assessment and achievement assessment, this system has the characteristic of quantity and quality assessment, and adopts group layer analysis method to set index portion. this paper adopts relative analysis to verification the independent of each index, and through proof - test to verify the result credibility and efficiency to guarantee the assessment objectivity and veracity

    本文從公司價值評價的基本理論入手，在詳細分析房地產上市公司價值特點的基礎上，借鑒國內外先進的公司價值評價模型和方法，提出了房地產上市公司價值評價的原則；建立了一套將條件評價、過程評價和成果評價相結合，定量評價和定性評價相結合的指標體系；採用群組層次分析法確定了指標權重；通過相關分析檢驗了各指標間的獨立性，對評價結果進行信度和效度檢驗以保證評價的客觀性和準確性；基於以上研究成果，進行了房地產上市公司價值評價體系的軟體開發的系統設計。
  17. 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。
  18. Besides, the controlling counter - measures include : 1 ) strictly in conformity with the principles of chinese independent auditing ; 2 ) the establishment of sound quality control system of accountant offices ; 3 ) signing agreement only with the upright clients ; 4 ) thorough understanding the nature of the clients " business ; 5 ) dealing with the relationship between the significance and the risks in auditing correctly ; 6 ) maintaining cautious professional attitude ; 7 ) strengthening the theoretical study of auditing risks and founding risk fund ; and 8 ) employing lawyers who are familiar with the legal obligations of cpas. chapter four mainly explores the controlling mechanism of the professional ( developing ) risks of civil auditing

    民間審計項目風險的控制對策包括： （ 1 ）嚴格按照《中國獨立審計準則》執業； （ 2 ）建立健全會計師事務所質量控制制度； （ 3 ）只與正直的客戶簽訂業務協議； （ 4 ）深入了解客戶的業務性質； （ 5 ）正確處理重要性與審計風險的關系； （ 6 ）保持應有的職業謹慎態度； （ 7 ）加強審計風險理論研究，提取風險基金或責任保險； （ 8 ）聘請熟悉注冊會計師法律責任的律師等。
  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，以信息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則指導下，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準入準則競爭進入市場融資；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. A systematic examination of financial statements usually by an independent chartered accountant, with the objective of expressing an opinion on the truth and fairness with which the statements present the financial position, the results of operations and on whether the statements are drawn up in accordance with the relevant law and accounting standards

    審計是對財務報告的系統性檢查，通常由一家獨立的注冊會計師進行，目標是對財務報告是否真實公正地反映了公司的財務狀況和經營結果以及財務報告的編制是否符合相關法律與會計準則發表意見。
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