business measurement 中文意思是什麼

business measurement 解釋
經濟觀測
  • business : n 1 事務，業務；事，事業，行業，工作。2 實業；商業，營業，買賣，交易；營業額，交易量；商情。3 商...
  • measurement : n. 1. 測量，計量，量度。2. 份量，尺寸，大小，寬度，厚度，深度（等）。3. 測量法。 measurement goods （按體積、容積計算的）體積貨物。
  1. The measurement of developing cutting and silviculture business of forest industvy in shanxi

    陜西森工采育企業產業發展對策探討
  2. Accounting measurement of business combination

    減值會計確認和計量問題淺探
  3. 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。
  4. 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。
  5. Based on a general overview of firm performance assessment theories, this study makes a comparison between traditional performance measures and strategy - oriented performance measures, analyzes the existing performance measurement system of the national aviation oil companies. the thesis has a literature review of the balanced scorecard researches and applications, expounds the advantages of the balanced scorecard over traditional measurement systems in revealing the intension of firm performance, analyzing the critical factors behind firm performance and providing information support for firm strategy, documents the relationship between the balanced scorecard and firm strategy, and puts forward the idea of strategic performance. by using the data and background information from one of those national monopoly oil companies, this study a ppraises the limits of this sort of companies " performance measurement system, applies balanced scorecard method to this kind of national monopoly oil company, designs questionnaires to collect experts " opinions, colligates the opinions, selects kpis, builds experimentally the first strategy performance assessment indicator system in this kind of company, determines the indicators " parameters, uses the real corresponding data to measure the 6 business lines of this company, through comparing the assessment result with the strategic standard, a conclusion is drawn and suggestions are put forward about how to exploit the performance potential under present conditions

    在對績效測評理論進行回顧的基礎上，本文研究了傳統測評指標體系與戰略導向的測評指標體系的區別，總結了中國航空油品經營企業的績效測評現狀，對平衡計分卡理論研究和應用進行了綜述，分析了平衡計分卡在揭示績效內涵和影響績效的因素、發揮績效測評的信息作用等方面的優勢，論述了平衡計分卡與企業戰略的關系，提出了戰略績效的概念，並結合某壟斷性油品經營國有企業的實際，評述了此類企業傳統績效測評指標的局限性，借鑒平衡計分卡思路，通過設計調查問卷、收集專家意見並加以綜合分析等工作，選取關鍵績效指標，探索性地建立了中國壟斷性航油經營國企的首個企業戰略績效測評指標體系，並確定了指標有關參數，對應指標的統計口徑採用經調查獲得的測評所需數據，對該企業6個業務板塊的績效進行測評，通過對比分析得出在現有條件下如何挖掘潛力的結論和建議。
  6. With a field survey of aas, a car rental service business in the suzhou, those theories and methods of job satisfaction were put into practice. a system of measurement aiming at aas staff was designed from aspects of job itself, rewards, support, peer group, corporation management and operation. apart from the above mentioned, some variables, such as staff gender, age, education background and position were also taken into account in the analysis of job satisfaction

    本文第二部分是員工滿意度實證分析，在實地走訪和調研蘇州aas汽車租賃企業的基礎上，將工作滿意度調研分析的有關理論與方法運用到實踐中，設計了一套針對aas員工的工作滿意度量表，從工作本身、工作回報、工作支持、工作群體、企業管理、企業經營等六個維度來調研分析aas員工工作滿意度狀況，並對員工性別、年齡、教育水平、職位職務等變量對工作滿意度的影響進行了分析。
  7. Noise emitted by computer and business equipment - method of measurement of high - frequency noise

    計算機和業務設備輻射的噪聲.第2部分:高頻噪聲的測量方法
  8. First, we have not mandated that ais should use the more advanced approaches available to them ; this is a matter for each individual institution to consider, based on their business mix, risk profile and risk measurement and management practices, and cost - benefit analysis

    首先，我們不會硬性規定認可機構採用較先進的計算方法，認可機構可根據本身的業務組合風險狀況風險計算與管理方法，以及成本效益自行決定。
  9. The scope of business of superintending and surveying import and export commodities shall cover : inspection of the quality, quantity, weight and packing of import and export commodities ; inspection of cargoes with respect to general or particular average ; inspection of container cargoes ; damage survey of import cargoes ; inspection of technical conditions for the shipment of exports ; measurement of dead tonnage ; certification of the origin or value of exports and other superintending and surveying services

    進出口商品鑒定業務的范圍包括:進出口商品的質量、數量、重量、包裝鑒定，海損鑒定，集裝箱檢驗，進口商品的殘損鑒定，出口商品的裝運技術條件鑒定、貨載衡量、產地證明、價值證明以及其他業務。
  10. Based on the brevity discuss about the theory & practice development of performance measurement in internal and oversea commercial banks, and the brief analysis about the main financial performance assessment models, the author analyses the theoretical defects and practical bewilderment of our internal commercial banks " financial performance evaluation system. subsequently, the basic principium & the central thoughts of balanced scorecard ( which is a performance evaluation system grown up in america in 1990s ) are introduced, and after a profound analysis on the meaning of bsc ' s four performance assess factors ( financial, customer, the internal business process, the learning and growth. ), the profound enlightenment meanings, such as forming strategic operation thoughts, implementing bank ' s strategies practically, evaluating operation performance comprehensively and scientifically, are explicated

    本文首先簡要論述了商業銀行績效測評概念的內涵與意義，並在對國內外商業銀行績效測評理論與實踐發展及商業銀行主要的財務績效評價模型作扼要評述的基礎上，分析了我國商業銀行當前財務業績評價系統的理論缺陷與實踐困惑；隨后，文章介紹了20世紀90年代在美國興起的平衡計分法績效測評系統的基本原理、核心思想，並在對平衡計分法的財務、顧客、內部業務流程和學習成長四個業績評價要素進行深入分析之後，闡述了平衡計分法對我國商業銀行塑造戰略性經營思維、切實實施銀行戰略、全面科學測評銀行經營績效的深刻啟示意義。
  11. " accounting standards for business enterprises : cash flow statements " of china requires that all enterprises should prepare cash flow statements from 1998 on, which may overcome many limitations associated with accrual accounting measurement procedures manifested in traditional financial statements

    摘要中國的《全業會計準則現金流量表》要求所有企業從1998年開始編制現全流量表，它克服了傳統財務報表所體現的、與應計制會計確認和計量程序相關聯的局限性。
  12. That system consist of the integral plan and design of information measurement net for benxi steel, the functional design of materials measurement network, the process design of business treated flow, and the design of data flow centered around weight measurement

    主要包括本鋼計量信息網的總體規劃與設計，物資計量網路系統的功能設計、業務處理流程設計和以稱量為中心的數據流設計。
  13. 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。
  14. Article 1 to standardize the confirmation and measurement of non - monetary assets transaction, and disclosure of relevant information, these standards are formulated according to the accounting standard for business enterprises - basic standards

    第一條為了規范非貨幣性資產交換的確認、計量和相關信息的披露，根據《企業會計準則- -基本準則》 ，制定本準則。
  15. Business improvement establishing clear goals on profit, revenue, cost and their relationship ; developing internal and external performance measurement and monitoring mechanisms ; examining business process and organisational structure within the company ; guiding resources allocation

    商業增進在利潤收入支出上定立清晰目標發展內部與對外表現評分及監察方法利用檢察公司商業運作過程及組織結構，作出資源分配。
  16. Robert g. eccles issued an thesis whose name is the performance measurement manifesto in 《 harvard business revie 》 in 1991, this thesis put forward that every corporation must design his performance evaluation system again in 5 years

    Eccles ） 1991年在《哈佛商業評論》上發表的題為《績效度量宣言》一文中斷言，在未來的五年內，每個公司將必須重新設計其績效評估體系。
  17. The operational method ( 1 ) set up new organization, let the model manager act as team leader of multi - functional innovative task force ; ( 2 ) do business process reconstruction by setting order information flow as a core, make sales order work as tracking tool for evaluating the performance of model manager, and other functional manager ; ( 3 ) change the traditional relationship between employee and their supervisor, prior operation and next operation to inner market relationship ; ( 4 ) set up and run sbu system of setting the target, performance measurement and incentive method ; ( 5 ) advocate the cultural atmosphere of creativity and innovation

    操作方法： （ 1 ）建立新型矩陣組織結構，使型號經理成為橫向跨職能產品創新團隊的主體； （ 2 ）實施以定單信息流為核心的業務流程再造，使定單成為追蹤型號經理與主流程、支持流程職能經理之間市場支持關系的工具。 （ 3 ）將典型組織中的上下級關系、前後工序關系改造為內部市場關系； （ 4 ）建立和運行sbu目標設定、業績衡量和激勵體對海爾有效實施產品創新「市場鏈」機制的探索系; （ 5 ）營造「創業」 、創新的企業文化氛圍。
  18. Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method. and then we used the theory of recognition and measurement, assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin "

    第四部分是全文的重點，應用資產定價理論、確認和計量理論、公允價值理論等對合併會計的核心問題? ? 「合併價差」的各個組成部分進行了實質分析，並且從理論上提出了相應的會計處理方法，同時也考慮了理論方法在實務應用中的可操作性。
  19. Our focus on performance measurement continued with the implementation of a balanced score card ( bsc ) programme to measure the performance of individual business and operational units against agreed targets

    服務表現衡量我們十分重視服務表現，並通過推行平衡計分卡計劃，衡量個別業務和運作組別的表現與既定目標之間的差距。
  20. Article 5 the basic contents of invoice include name of invoice, track and number of word, the number and uses of invoice form, the client ' s name, the bank of deposit and account number, the name of commodities and the project of business, measurement unit, quantity, unit price, amounts in words and figures, the drawer, the date of making out an invoice, the name ( signature ) of a unit or individual who makes out the invoice

    第五條發票的基本內容包括：發票的名稱、字軌號碼、聯次及用途，客戶名稱，開戶銀行及帳號，商品名稱或經營項目，計量單位、數量、單價、大小寫金額，開票人，開票日期，開票單位（個人）名稱（章）等。
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