disclosure of relevant information 中文意思是什麼

disclosure of relevant information 解釋
相關資料的披露
  • disclosure : n. 1. 泄露，暴露；（發明等的）公開。2. 揭發；顯示；開誠布公的話。
  • of : OF ＝Old French 古法語。
  • relevant : adj. 1. 有關的；適當的，貼切的，中肯的 （to）。2. 成比例的；相應的。3. 有重大意義[作用]的，實質性的。adv. -ly
  • information : n. 1. 通知，通報，報告。2. 報導，消息，情報。3. 資料，知識，學識。4. 【自動化】信息，數據。5. 【法律】起訴，告發。adj. -al
  1. 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。
  2. I to american express company, to any of its subsidiaries or affiliates or to any agent engaged by them to provide services to them in their normal course of business, provided that the recipient of such information shall be required to keep it private and confidential unless such disclosure is required by law or regulatory authorities in the relevant jurisdiction ; and it is agreed that the disclosure of information in such circumstances shall not constitute a violation of the bank s obligations of confidentiality

    I美國運通公司其附屬公司或聯系人士或在其正敘業務運作中向其提供服務之任何代理人，惟該些接收資料之人士將需要保持資料私隱及機密。客人同意本行在該情況下披露資料將不構成本行違反其保密責任
  3. Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards for the purpose of regulating the recognition, and measurement of share - based payments, and the disclosure of relevant information.

    第一條為了規范股份支付的確認、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。
  4. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination

    以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。
  5. So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided

    本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。
  6. 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。
  7. The banking information disclosure can help banking investors, depositors and relevant interest individuals to find out and analyze the financial status, risk situations, company operation and other essential issues of the banks and safeguard their legal interests through analyzing and judging the financial status and risk situations of commercial banks. moreover it also helps the external supervision of commercial banks and promotes commercial banks to improve company operation, to strengthen inner control mechanism and to enhance the operating level and outcome

    商業銀行對外披露信息，有助於銀行的投資人、存款人和相關利益人了解商業銀行的財務狀況、風險狀況、公司治理和重大事項等信息，分析判斷商業銀行的經營狀況和風險狀況，維護自身權益；同時，也有利於從外部加強對商業銀行的監督，促使商業銀行完善公司治理，強化內控制度，提高經營水平和績效。
  8. Disclosure of relevant information in sales leaflets of hos

    居屋售樓簡介披露有關資料的事宜
  9. Other measures to safeguard shareholders interests include the group s effective board of directors and the prompt disclosure of relevant information to shareholders

    ，以及第一時間向股東發放相關公司資訊，均可彰顯集團保障股東利益方面的成績。
  10. Article 1 with a view to regulating the recognition and measurement of borrowing costs, and the disclosure of relevant information, the present standards are formulated according to the accounting standards for enterprises - basic standard

    第一條為了規范借款費用的確認、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。
  11. Article 1 with a view to regulating the recognition and measurement of business combinations, and disclosure of relevant information, the present standards are formulated according to the accounting standards for enterprises basic standards

    第一條為了規范企業合併的確認、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。
  12. Article 1 to standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information, these standards are formulated according to the accounting standard for business enterprises - basic standards

    第一條為了規范資產減值的確認、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。
  13. Article 1in order to regulate the recognition and measurement of long - term equity investments, and disclosure of relevant information, these standards are formulated in the light of the accounting standards for enterprises - basic standards

    第一條為了規范長期股權投資的確認、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。
  14. Article 1 with a view to regulating the accounting treatment for the foreign currency transactions, conversion of foreign currency financial statements and disclosure of relevant information, the present standards are formulated according to the accounting standards for enterprises - basic standards

    第一條為了規范外幣交易的會計處理、外幣財務報表的折算和相關信息的披露，根據《企業會計準則- -基本準則》 ，制定本準則。
  15. However, laws and regulations which are relevant to information disclosure are not very perfect for the beginning of stork market of our country was a little late. information disclosure of listed companies have taken on many problems, such as disclosing felse information auditing and supervising not effectively and so on

    然而，由於我國的證券市場起步較晚，信息披露的相關法律、法規並非盡善盡美，上市公司在信息披露方面呈現的諸多問題，如披露虛假信息、審計監督不力已嚴重損害投資者的利益，危害證券市場的健康發展。
  16. A research into the value measures of independent intellectual property rights and the relevant information disclosure

    自主知識產權的價值計量與相關信息披露研究
分享友人
分享到 Line

分享到臉書