business report and financial report 中文意思是什麼
business report and financial report
解釋
財務報告與商務報告-
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。 -
A survey conducted by the globe and mail, report on business ranked manulife financial number one in corporate governance, based on an extensive review of governance practices in canada. manulife was recognized for its strong commitment to shareholder interests
根據the global and mail report on business雜志對加拿大企業監察常規進行廣泛調查的結果顯示，宏利金融評為企業監察的首位，以表揚其致力為股東謀求利益的承諾。 -
Advise and report to the financial secretary the development and implementation of programmes and measures to facilitate business
就制訂和推行方便營商計劃和措施，向財政司司長提供意見及匯報 -
This part studies the four leading fresh financial newspapers including the china business, the 21century business report, the economic observer, and the capital business daily
對我國主要新財經報紙中國經營報、 21世紀經濟報道、經濟觀察報、第一財經日報品牌戰略現狀分節進行研究。 -
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。 -
Reliability and dependable of the quantity about accounting information request report entity should disclosure of related party relationship and transactions enough, when announced accounting information at outward, in order to let the accounting information user can right consider report entity ' s financial standing and operate result, it is benefical to understand how the business enterprise about depending on related party transactions
會計信息質量的真實性和可靠性要求報告實體在對外發布會計信息時，應充分披露關聯方關系及其關聯交易，以便讓會計信息使用者能正確認識報告實體的財務狀況和經營成果，有助於了解企業對關聯交易的依賴程度。 -
Article 30 within two months after the end of each semi - annual business year and within four months after the end of each business year, a company type stock exchange shall report to the commission the business reports and the financial reports which are certified by a certified public accountant, approved by the board of directors and recognized by the supervisors
第30條公司制證券交易所應于每半營業年度終了后二個月內及每營業年度終了后四個月內，向本會申報營業報告書及經會計師查核簽證、董事會通過、監察人承認之財務報告。 -
My company is newly established and is unable to provide supporting documents such as annual financial report or proof of business performance. what supporting documents are required to prove that there is a need to bring in mainland employees to assist the company in materializing the business development plan
我的公司是新近成立的，因此未能出示公司年報或業績報告等文件，公司應提供甚?文件以證明需要輸入內地人才作為先遣人員，以協助香港公司開展業務？ -
Article 112 where an insurance company under rectification has already corrected its act in violation of this law and has resumed its normal business operations, the rectification shall cease after the submission of a report by the rectification task force and obtaining an approval by the financial supervision and regulation department
第一百一十二條被整頓的保險公司經整頓已糾正其違反本法規定的行為，恢復正常經營狀況的，由整頓組織提出報告，經金融監督管理部門批準，整頓結束。 -
Other developments in 2006 included the development of a blueprint for the financial development of hong kong that was adopted as part of the report by the focus group on financial services set up by the chief executives economic summit on chinas 11th five - year plan and the development of hong kong ; the completion of the administrative work and legal process necessary to implement the basel ii requirements in hong kong on 1 january 2007 ; the launching of the deposit protection scheme ; further expansion of renminbi business in hong kong ; and international credit rating agencies upgrading hong kongs sovereign ratings to aa, the highest they have ever been
年的其他發展包括：制訂香港金融發展藍本，並納入香港特區行政長官舉辦十一五與香港發展經濟高峰會的金融服務專題小組提交的報告完成在香港實施資本協定二所需的行政工作與法律程序，以配合在年月日實施有關的要求存款保障計劃投入運作進一步擴大香港人民幣業務以及香港的主權債務評級獲國際信貸評級機構調升至，是香港歷來獲得的最高評級。 -
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。 -
The accountant who shoulders the economic business of office of responsibility checks and calculate the management, keeps accounts, does accounts, checks out according to the accounting rule, work out accounting statement quarterly and annually, lead to neck in time and higher authorities report financial affairs work
負責辦公室經濟業務的會計核算管理工作，按會計規則記帳算帳結帳，按季年編制會計報表，及時向領導和上級報告財務工作。 -
China protects inspect to be able to authority checks the business state of foreign capital insurance company, financial standing and capital to handle a situation, insurance company of foreign capital of requirement having right provides relevant document, data and written report inside formulary deadline, authority violates compasses behavior to undertake punishment, processing lawfully to breaking the law
中國保監會有權檢查外資保險公司的業務狀況、財務狀況及資金運用狀況，有權要求外資保險公司在規定的期限內提供有關文件、資料和書面報告，有權對違法違規行為依法進行處罰、處理。
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