exposure draft 中文意思是什麼

exposure draft 解釋
公布草案，徵求意見稿
  • exposure : n. 1. 曝露；曝曬；揭發。2. 【攝影】曝光；膠卷[軟片]張數；曝光時間。3. （房屋的）朝向，方位。4. 商品的陳列。5. 【歷史】（嬰兒的）曝棄。
  • draft : n 1 選拔隊，別動隊，分遣隊；（分遣隊的）選拔；〈美國〉徵兵；（不經某人同意而要他出來競選的）敦請...
  1. As far as the independence definition is concerned, this paper adopted the definition in the literature ( exposure draft : a conceptual framework for auditor independence ) issued by isb at nov 2000, whose purpose is to keep unanimous with the following definition of independence risk. as for the independence classification, i am inclined to agree with theory suggested by higins whose opinion is to classify independence into practical independence & appearance independence

    在審計獨立性的定義方面，本文採用了isb在2000年11月「審計人員獨立性概念框架披露草案」中的定義，以期與下文所涉及到的獨立性風險定義相一致；而在審計獨立性劃分方面，筆者則趨向於1962年的希氏理論，即它可以劃分為實質上的獨立性和形式上的獨立性。
  2. The last part, chapter 6, is comparison of income tax st andards ( ed ) with ias12 and give some suggestions for setting up our standards, including the necessary of publishing chinese income tax accounting standards as soon as possible, analysis the chinese exposure draft of income tax accounting

    第六章進行所得稅會計準則比較與思考，提出我國所得稅會計準則盡快公布的必要性，我國所得稅會計準則徵求意見稿分析，制定我國所得稅會計準則的四點思考。
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