財務報告風險 的英文怎麼說

中文拼音 [cáiwùbàogàofēngxiǎn]
財務報告風險 英文
financial reporting risk
  • 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
  • 風 : Ⅰ名詞1 （空氣流動） wind 2 （風氣; 風俗） practice; atmosphere; custom 3 （景象） scene; view 4 ...
  • 險 : Ⅰ名詞1 （險惡不容易通過的地方） a place difficult of access; narrow pass; defile 2 （危險） dange...
  • 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
  • 風險 : risk; hazard; danger
  1. 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。
  2. A bank that knowingly participates in transactions intended to be used by customers to avoid regulatory or financial reporting requirements ， evade tax liabilities or facilitate illegal conduct will be exposing itself to significant compliance risk

    如果一家銀行故意參與客戶用以規避監管或財務報告要求、逃避納稅義務的交易，或為違法行為提供便利，該銀行將面臨嚴重的合規風險。
  3. During audit committee meetings ， the audit committee will consider management ' s annual / periodic fraud risk assessment process, specifically including consideration of the potential for management override of controls or other inappropriate influences over the financial reporting process

    審計委員會將在季度會議上審議管理層開展的欺詐風險評估過程，尤其必須關注在財務報告過程中管理層是否發生超權行為或施加其它不當影響。
  4. Basing on the above cognition, the dissertation describes the accounting recognition, measurement and disclosure of the derivative financial instruments by the numbers, along with several points in accounting managements in the facts in chapter 3 and chapter 4, including ( 1 ) under the betterment of the financial reports essentials definition, the dissertation puts forward the accounting recognition standard of the derivative financial instruments, that is under the business of the derivative financial instruments, when the contract is concluded, it should make an early recognition according to relativity principle and the factual diversion of the risk and the reward

    基於上述認識，本文在第三章、第四章中，系統地描述了衍生金融工具會計確認、會計計量和會計報告的相關理論，以及在實際進行會計處理時應注意的幾個要點，包括： （ 1 ）在對財務報表要素定義改進的前提下，提出了衍生金融工具的會計確認標準，即在衍生金融工具交易條件下，應按相關性原則，以風險與報酬的實質轉移為標準，在合約訂立時，就對其進行初始確認。
  5. New mandates such as the sarbanes - oxley act or basel ii raise these standards by increasing the demand for availability and accuracy of financial reports, management of risk and fiscal responsibility, and accountability of directors and officers

    Sarbanes - oxley法案新巴塞爾資本協定new basel capital accord等新法令都通過增加對于財務報告有效性和準確性風險和會計責任管理制度，以及董事和執行官問責制的要求，提高了這些標準。
  6. 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。
  7. To establish as company daily financial internal control system, the following 5 aspects shall be set about according to coso statement : to construct daily financial management and control environment ; to assess and calculate various risks influencing daily financial ; to regulate and consummate daily financial various control activities ; to establish and consummate daily financial information system and reinforce communication ; to establish simply high efficient daily financial control monitoring system

    遵照coso報告的精神，建立健全as公司日常財務控制制度可以從如下五個方面入手： 1 、營造日常財務管理的控制環境； 2 、加強對影響企業日常財務活動的各種風險的評估； 3 、規范和完善日常財務的各種控制活動； 4 、建立和完善日常財務方面的信息系統，加強信息溝通： 5 、建立簡單高效的日常財務控制的監督系統。
  8. 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。
  9. Considered the actual situation in china ' s stock exchanges, the author regards “ st ” ( special treatment ) as the sign of “ financial distress ” in this dissertation. by applying fisher ’ s multivariate discriminating analysis and logistic regressive analysis, the author creates two predictive models. the main conclusion of this dissertation are as follow : 1. the reasons of the corporation financial distress are due to the poor earnings, the lower net cash and the liquidity problem. 2. the financial ratio indexes of the listed corporation in china include the information of the forecasting financial distress

    隨著我國證券市場的日益規范化，根據在客觀、公允基礎上披露的上市公司的財務報告，通過選擇信息含量高的財務指標構建合理的預測模型，獲得對那些財務狀況出現嚴重惡化的上市公司的預警信號不僅是可行的，而且還能使債權人避免貸款的高風險，投資者避免或減少投資損失，公司經營者根據這些信號及早採取相應措施。
  10. Many companies annex inferior ones that are differ in industries and regions. these diversified companies always have several industries and geographies that are differ in characteristics, risks and earning powers. consolidated financial statement ignores some important information of diversified operations, making the users of financial information unaware of the profit - making ability, developing tendency and risk condition of different industry and geography

    這些集團化公司往往橫跨幾個性質、風險、獲利能力迥異的產業和市場，使以公司整體為表達基礎的財務信息的有用性降低，不能揭示集團中處在不同產業、不同地區的各個分部的盈利水平、經濟增長趨勢和風險狀況等有用信息，致使財務報告用戶無法據以滿足其有效決策的需求。
  11. External reporting risk

    財務報告引起的外部風險
  12. Having acquired a sufficient knowledge of the business, the auditor assesses the risk of material misstatement in the financial statements. this would include the risk of misstatement due to environmental matters, namely environmental risk

    獲取了充分的業務知識，審計人員就可以評估財務報告中重要誤報的風險，這包括由於環境問題導致的虛假報告，也就是環境的風險。
  13. The present financial report stresses great emphasis on the disclosing of the information of the tangible things, such as the storage of the goods, machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things, such as knowledge, human resource and self - imposed honor in their selling practice. the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation, evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information. the present financial report is set according to the general st andard, which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information

    現行財務報告偏重於揭示存貨、機器設備等有形資產的財務信息，而對知識資本、人力資源、自創商譽等無形資產的財務信息揭示不足；現行財務報告缺乏對經營業務風險性和不確定性的反映；不能全面反映企業所承擔的社會責任履行情況；不能完全解決衍生金融工具的確認、計量及報告問題；缺少對分部信息的披露；現行財務報告是標準化的通用報告，這難以滿足財務信息使用者對信息需求的多樣性和特殊性要求；現行財務報告計量基礎單一，不能完整地反映經濟現實；市場價值計量基礎的運用面狹窄；現行財務報告重法律形式，輕經濟實質；時效性不強等等。
  14. Thirdly discussed financial system individually and against risk from department system, defined aspects about modem enterprise financial system such as establishing group control center of finance, chief office of finance, group partial financial report

    第三，根據企業集團財務活動的復雜性和重要性，將企業財務制度單獨闡述，從部門制度的角度防範風險。對現代企業財務制度中的幾個方面，如建立集團財務控制中心、財務總監制、企業集團分部財務報告法等分別論述。
  15. Firstly, aiming at the financial reports of different fiscal periods since 2002, with the method of price fluctuation and factor analysis, this paper deeply analyzes the financial state of a corporation. it is concluded that the increase of cooper price is the significant factor which influences business profitability, besides it will not eliminate in short - run

    本文首先針對a公司2002年以來公布的各會計期間的財務報告，採用趨勢分析法和因素分析法，分析了a公司的財務狀況，得出銅價的上漲是目前影響a公司盈利能力的主要因素，而且，銅價格上漲的風險短期內不會消失。
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