financial standard 中文意思是什麼
financial standard
解釋
財務標準-
Meanwhile, the author analyses in - depth auditorial modes and problems nowadays through macroscopical, microcosmic, system, main body, object, auditorial target, evaluation standard and auditorial criterion of the financial responsibility. however, author also reconstructs the aim frame of auditorial system during the leader ' s tenure of office in china through considering its relationship, main body, process and goal
從宏觀、微觀、制度定位、主客體、審計目標、衡量標準、審計判據等方面深入分析了現有經濟責任審計模式及存在的問題，從關系設計、主體設計、過程設計、目標分層設計等方面考慮，重構了我國經濟責任審計制度目標框架。 -
Special training course still has a lot of, for instance this professional course, still have relevant cocurriculum, the main special training course of financial management is fundamental accounting, intermediate financial management, senior financial management, as to cocurriculum much, cost accountant, supervise an accounting, tax law, economic standard is waited a moment
專業課程還有很多，比如本專業的課程，還有相關的輔助課程，財務治理的主要專業課程就是基礎會計學，中級財務治理，高級財務治理，至於輔助課程就多了，成本會計，治理會計，稅法，經濟法等等 -
Judging by this standard, the research concludes that the economic news media system of china has not developed into a perfect stage, however affected by the financial news it will accelerate the process
依此標準，本文認為我國經濟報道體系尚未完全走向成熟的多元廣西大學碩士學位論文從財經新聞的崛起看我國經濟報道體系的多元化發展化發展階段，但財經類媒體在微觀層面帶來的影響必將加快這一進程。 -
Now, accounting standard setter goes beyond the trading book and wants to use fair value accounting measuring all the financial instruments which is called full fair value accounting model
在此之後，會計準則制定機構試圖從金融工具的混合計量模式過渡到單一計量模式，也就是採用公允價值計量那些非交易性的金融工具。 -
Accounting standard setter use fair value accounting to resolve this problem and we have a mixed accounting model in financial accounting. the trading book of financial institutions will be measured under fair value accounting
會計界的應對方式是對交易性的金融工具使用公允價值計量，在此基礎之上形成對金融工具計量的混合模式，較為完滿地解決了交易性金融工具的計量問題。 -
This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects
本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。 -
From left : takaaki kato, general manager, hong kong branch of mizuho corporate bank, ltd., chris chan, regional head, corporate banking, greater china the philippines of sumitomo mitsui banking corporation, james gibson, managing director and head of coverage of calyon, rose lee, managing director, head of corporate banking for hong kong of hsbc, eiichi yoshikawa, regional head for hong kong, general manager of the bank of tokyo - mitsubishi ufj, ltd., hong kong branch, amy kwok, executive director of sun hung kai properties financial services limited, gilles boumeester, general manager for north east asia of rabobank international, mignonne cheng, head of north and east asia, chief executive of bnp paribas, hong kong branch, jiang yi sheng, assistant general manager of industrial and commercial bank of china asia limited, grace fung oei, managing director, regional head of global corporates, greater china client relationships for wholesale banking of standard chartered bank hong kong limited, didier leblanc, managing director, head of loan and syndication, asia pacific, structured finance of bnp paribas, brian but, director and head of syndications for north east asia of rabobank international and derick chan, head of corporate banking of industrial and commercial bank of china asia limited
牽頭經理行加拿大豐業銀行香港有限公司新地副主席兼董事總經理郭炳聯左七于銀團貸款簽署儀式上與眾簽約銀行代表合照，左起瑞穗實業銀行香港分行行長加藤孝明三井住友銀行大中華暨菲律賓企業銀行總裁陳志強東方匯理銀行詹傑遜香港上海豐銀行企業銀行業務常務總監兼香港區主管李慧敏三菱東京ufj銀行香港總支配人兼香港支店長吉川英一新鴻基地產金融服務有限公司執行董事郭婉儀荷蘭合作銀行東北亞洲區總經理鮑銘德法國巴黎銀行東北亞洲區域總裁香港分行行政總裁鄭陶美蓉中國工商銀行亞洲助理總經理姜壹盛渣打銀行香港大中華區環球企業客戶部董事總經理黃馮慧芷法國巴黎銀行香港分行董事總經理白迪曄荷蘭合作銀行董事兼東北亞區銀團貸款部主管畢漢華及中國工商銀行亞洲企業信貸部主管陳寶奎。 -
The competitive tactics of < < commerce weekly > > depend on its unique " cover story ". its analysis and predicts of the global economy phenomenon, just as the advance of the concept " new economy ", frequently becomes the standard in the world when people discuss the financial events and economy phenomenon
《商業周刊》的競爭策略在於它的「封面故事」獨一無二，對全球經濟現象的分析和預測如「新經濟」概念的提出，往往成為人們談論經濟事件和經濟現象的世界標準。 -
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。 -
The content of study is very much, basically have financial accounting ( primary, intermediate, advanced ), cost accountant, supervise an accounting, financial management ( first, medium, advanced ), investment learns, raise fund tubal a confucian school of idealist philosophy of the song and ming dynasties, transnational corporation financial management, management seeks advice, finance learns, money market, management seeks advice, finance affairs builds a holiday to discriminate, financial analysis, financial case, tax law, economic standard is waited a moment
學習的內容很多，主要有財務會計（初級、中級、高級） ，成本會計，治理會計，財務治理（初、中、高級） ，投資學，籌資治理學，跨國公司財務治理、治理咨詢，金融學，金融市場，治理咨詢，財務造假甄別，財務分析，財務案例，稅法，經濟法等等。 -
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。 -
To do so is tantamount to accepting the notion that slas applicants should enjoy a higher standard of basic needs, in comparison with the olas clients, for the purpose of financial eligibility assessment for legal aid
此舉等於認同在評定法援申請人的經濟資格時，輔助計劃申請人應比普通計劃申請人享有較高的基本需要水平。 -
There is also the need to avoid falling into the habit of organising international financial activities outside the country, which might ultimately deprive the country of its own international financial centre, capable of serving its needs for risk management, price discovery and standard setting much better than overseas centres the kind of international financial centre that a country taking on an ever - increasing role in global economic and financial affairs needs
此外，還要避免形成內地的國際金融活動均在海外市場開展的習慣，應更多地利用香港金融平臺，讓香港這個國際金融中心能發揮所長。香港金融體系不論在風險管理定價機制及制訂準則方面都達到國際領先水平，完全可以配合國家在全球經濟金融事務上扮演舉足輕重的角色。 -
This topic comes from the combination of ejavapos and fiscal cash register, mainly studying embedded development and testing under platform of ejavapos. ejavapos is an open and general platform facing to embedded pos and suitable to the specification of javapos, the standard of tax controlling and the financial standards of state
本課題來源javapos與稅控收款機的生產結合，主要研究javapos下的嵌入式開發與測試。 ejavapos是面向嵌入式pos的、符合javapos規范和國家稅控、金融標準的、開放的通用軟體平臺。 -
To improve the financial working standard of area and support area and stations ' management
推進區域財務工作水平的不斷提高，為區域總經理和分公司總經理的管理決策提供有力支持和幫助 -
Prior to january 20, 2005, as glivec was not part of the standard treatment for gist, financial assistance from the samaritan fund was not available to gist patients for meeting the cost of the drug
（二）二五年一月二十日之前，由於胃腸道基質腫瘤的標準治療方法並不包括加以域，因此撒瑪利亞基金並沒有資助胃腸道基質腫瘤病人購買這種藥物。 -
The author suggested that standard value of non - financial factor index settings should be based on file analysis and comprehensive estimation
非財務因素指標設置中的標準值，本人建議對于該指標採用文字分析與綜合判斷。 -
The interim accounts are prepared in accordance with hong kong accounting standard 34 interim financial reporting issued by the hong kong institute of certified public accountants hkicpa and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange gem listing rules
中期賬目乃根據由香港會計師公會會計師公會頒布的香港會計準則第34號中期財務報告及根據聯交所創業板證券上市規則創業板上市規則的披露規定而編制。 -
Remarks : 1. basis of preparation the interim accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong society of accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange
備注： 1 .編制基準未經審核綜合中期帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。 -
Making financial order standard and perfect
整頓和規范金融秩序之淺見
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