information in financial statements 中文意思是什麼

information in financial statements 解釋
財務報表中的信息
  • 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
  • in : adv 1 朝里，向內，在內。 A coat with a furry side in有皮裡子的外衣。 Come in please 請進來。 The ...
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  1. Adopting pattern or document embedding form, screencode can embed information of printer user, print time or the code of print equipment in paper via printing. on one hand it is in favor of investigation channels of information drain, on the other hand it can certificate the authenticity and primitivism of the financial statements or financial documents

    採用背景方式或文字埋入方式將列印者，列印時間或列印設備代碼埋入在紙面上，一方面可有利於追查信息流失的渠道，另一方面可做到對紙介質的財務報表，金融來訪單據等的真實性，原始性的認證。
  2. This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method

    本論文從兩個方面探索提高會計信息的相關性，一是對現行財務報告體系的改進，提出應改進現有報表的部分項目，並增加全面收益表等相關的報表；二是對現行財務分析方法的改進，包括對杜邦分析方法的衍展及沃爾比重分析法的修正，提出應在重視財務分析的同時加強非財務指標的分析，建立平衡記分卡，運用綜合評分法建立一套高效的績效評價體系。
  3. Any public offering of securities to be made in the united states will be made by means of a prospectus that may be obtained from the issuer or the selling security holder and that will contain detailed information about the company and management, as well as financial statements

    任何在美國作公開發售的股份均會透過包含有關集團和管理層的信息，以及財務報表的售股章程的形式發售投資者可向發行人或發售證券持有人索取。
  4. The materials do not constitute an offer of securities for sale in the united states ; the securities may not be offered or sold in the united states absent registration or an exemption from registration ; and any public offering of securities will be sold pursuant to a prospectus that may be obtained from the issuer or the selling security holder that will contain detailed information about the company and management, as well as financial statements

    此資料不構成在美國銷售證券要約，在未有登記或取得所需的豁免前，不得在美國提供或出售此證券。在美國出售證券予公眾時，必需從發行商或證券持有人取得內含有關公司背景、管理層及財務數據。
  5. This video is not an offer of securities for sale or an invitation to purchase securities in hong kong, the united states or elsewhere. securities of mtr corporation limited may not be offered or sold in the united states absent registration or an exemption from registration, and any offering of securities to be made in the united states will be by means of a prospectus that may be obtained from the issuer or selling security holder and that will contain detailed information about the company and management, as well as financial statements

    財政司司長曾蔭權本錄影帶並非在香港、美國或其他地區出售證券的建議或購買證券的邀請。地鐵有限公司的證券不可於注冊或獲豁免注冊前於美國發售或出售，而於在美國進行的任何證券發售將會以刊發招股書的方式進行，投資者應可向發行公司或售出證券的持有人索取招股書，當中載有公司及管理層的詳情及財務報表。
  6. Securities of mtr corporation limited may not be offered or sold in the united states absent registration or an exemption from registration, and any offering of securities to be made in the united states will be by means of a prospectus that may be obtained from the issuer or selling security holder and that will contain detailed information about the company and management, as well as financial statements

    地鐵有限公司的證券不可於注冊或獲豁免注冊前於美國發售或出售，而於在美國進行的任何證券發售將會以刊發招股書的方式進行，投資者應可向發行公司或售出證券的持有人索取招股書，當中載有公司及管理層的詳情及財務報表。
  7. This document is not an offer of securities for sale, or an invitation to purchase securities in hong kong, the united states or elsewhere. securities of mtr corporation limited may not be offered or sold in the united states absent registration or an exemption from registration, and any offering of securities to be made in the united states will be by means of a prospectus that may be obtained from the issuer or selling security holder and that will contain detailed information about the company and management, as well as financial statements

    本文件並非在香港、美國或其他地區出售證券的建議或購買證券的邀請。地鐵有限公司的證券不可於注冊或獲豁免注冊前於美國發售或出售，而於在美國進行的任何證券發售將會以刊發招股書的方式進行，投資者應可向發行公司或售出證券的持有人索取招股書，當中載有公司及管理層的詳情及財務報表。
  8. An essential quality of the information provided in financial statements is that it is readily understandable by users

    財務報表所提供的信息的一條基本質量特徵就是要讓使用者便於理解。
  9. Although both preparing and auditing financial statements need to apply the concepts of materiality, the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures. because, the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements, but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement

    財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用於過濾篩選不重要的會計數據，以節約信息生產成本，並增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，並有效率且有效果地完成審計任務。
  10. I planned and performed my audit so as to obtain all the information and explanations which i considered necessary in order to provide me with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement

    我在策劃和進行審計工作時，均以取得一切我認為必需的資料及解釋為目標，使我能獲得充分的憑證，就該等財務報表是否存有重要錯誤陳述，作合理的確定。
  11. Publish the existent typical model problem through the analysis of current listed company financial statement annotation, and announce to the public the output and deep reason of these problems, then find out the key to resolve these problems, in the end, put forward the suggestion to the accountancy of the future, the standard of the establishment. however, it is a pity that in china the transparency of the notes to financial statements does not truly satisfy user ’ s information demand of socialism market economy. whether in theory or in practice,

    由於我國資本市場不完善，若單純以國內、國外準則的對比或套以國外已成型的信息披露理論來評價我國上市公司報表附註披露中存在的問題有失偏頗，所以，本文通過規范研究與實證研究（描述性統計或舉例）相結合的方法來分析我國上市公司報表附註披露中存在的典型問題，來揭示我國目前報表附註披露中存在的弊端，從而提出改進建議。
  12. The changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of comprehensive income

    本次修訂要求將財務報表信息以共同的特徵為基礎進行合併，並引入綜合收益表。
  13. 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。
  14. An audit of financial statements is conducted to determine whether the overall financial statements ? the quantifiable information being verified ? are state in accordance with specified criteria

    財務報表審計是了為確定被審查的數量信息，即財務報表是否符合特定的標準而進行的審計。
  15. Among these irregular behaviors, there exist some things much the same, like overdrawing fund, legal persons exchanging stock in name of individual, intermediary institutions putting forward fabricated certifications, listed companies showing fabricated financial statements and market controlling, issuing stock by chief, exchanging stock irregularly, expanding fabricated information, etc. nearly twenty accounting rules have been decreed so far since the first accounting rule was declared in 1997 in china

    中國證券市場出現的違法、違規行為具有一定的同質性，主要表現為透支挪用資金、法人投資者以個人名義炒股、中介機構出具虛假證明、披露虛假財務報表、市場操縱、欺詐發行、內幕交易、虛假消息等。我國自1997年公布第一個會計準則以後，至今為止已頒布了近20個準則，不斷修訂《公司法》 、 《證券法》等各種監督法規，但仍然無法徹底制止財務報告舞弊案例的發生。
  16. Party b accepts the entrustment by party a to carry out due diligence procedures in connection with the subject company ' s 2005, 2006 and most recent 2007 financial statements in oder to obtain from the subject company information on its financial affairs, marketing, supply chain management, human resources and legal affairs and to issue a financial due diligence report

    乙方接受甲方委託，對目標公司的2005年度、 2006年度及2007年最近期財務報表執行盡職調查程序，向目標公司了解財務、市場銷售、供應鏈管理、人事、法務方面的信息，並出具財務盡職調查報告。
  17. Information in financial statements

    財務報表中的信息
  18. The second phase, which has already begun, is examining more fundamental questions about the presentation of information in financial statements and the iasb expects to publish a discussion paper on the subject within the next six months

    第二階段目前也已經開始，在這一階段，雙方將研究財務報表信息列報方面更為原則性的問題， iasb期待在未來六個月中能就這一主題發布徵求意見稿。
  19. The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6

    筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。
  20. Qualitative characteristics are the attributes that make the information provided in financial statements useful to users. the four principal qualitative characteristics are understandability, relevance, reliability and comparability

    質量特徵是指使財務報表提供的信息對使用者有用的那些屬性。四項主要的質量特徵是：可理解性、相關性、可靠性和可比性。
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