interim financial report 中文意思是什麼
interim financial report
解釋
臨時財務報告-
From the perspective of timeliness of accounting information, interim financial report reflecting a shorter operating period has raised the attention of supervising departments and the general investors in recent years
一般來說，編制中期報告的主要目的是滿足信息使用者預測年度收益的需要，為信息使用者的經營決策提供信息。 -
The discussion concerning how to workout the interim financial report based on prediction value
淺論上市公司虛假財務報告的根源及其治理 -
The first chapter talks about financial report " s information inside report, analyses the difference between our consolidated report interim regulation and international consolidated standard. first talks about the basic theory about consolidated report, then talks about theory difference between our consolidated report interim regulation and international consolidated standard, at last proves previous argument in report example, the example adopts two year data, the third and forward year is same as the second year
第一章主要對財務報告的表內信息進行研究，分析我國的合併報表暫行規定與國際合併報表準則的差異，首先講述合併報表編制方面的基礎理論知識，再從理論上闡述現行合併報表暫行規定與國際合併報表準則的差異，最後通過報表實例來證明上述理論觀點，實例編制了連續兩年的數據，第三年及以後各年的編制原理與第二年相同。 -
Article 63 if the share prospectus, measures for offer of corporate bonds, financial or accounting report, listing report document, annual report, interim report or ad hoc report announced by an issuer or securities underwriting company contain or contains any falsehood, misleading statement or major omission, thus causing losses to investors in the course of securities trading, the issuer or the company shall be liable for the losses and the responsible director, supervisor and or the manager of the issuer or the company shall be jointly and severally liable for such losses
第六十三條發行人承銷的證券公司公告招股說明書公司債券募集辦法財務會計報告上市報告文件年度報告中期報告臨時報告，存在虛假記載誤導性陳述或者有重大遺漏，致使投資者在證券交易中遭受損失的，發行人承銷的證券公司應當承擔賠償責任，發行人承銷的證券公司的負有責任的董事監事經理應當承擔連帶賠償責任。 -
Article 63 any issuer, underwriting security company that has false recordings, misleading statements or major omissions resulting in losses of investors in securities trading in announcing the prospectus, measures for the raising of corporate bonds, the financial and accounting report, the listing reporting document, annual report, mid - term report, interim report, the issuer, underwriting security company should bear the responsibility for compensation, and the issuer, directors, commissioners and managers of the underwriting security company held responsible should bear joint responsibility for compensation
第六十三條發行人、承銷的證券公司公告招股說明書、公司債券募集辦法、財務會計報告、上市報告文件、年度報告、中期報告、臨時報告，存在虛假記載、誤導性陳述或者有重大遺漏，致使投資者在證券交易中遭受損失的，發行人、承銷的證券公司應當承擔賠償責任，發行人、承銷的證券公司的負有責任的董事、監事、經理應當承擔連帶賠償責任。
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