segment accounting 中文意思是什麼

segment accounting 解釋
分段計算
  • segment : n 1 （自然形成的）段落；斷片；部分；分節；段；節。2 【數學】（線）段；弓形。3 圓缺；球缺。4 環節...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Underpinned by the buoyant foreign exchange market and additional revenue resulting from increased shareholding of cosmos hantec, segment turnover increased to hk 135. 7 million, accounting for about one third of the group s aggregate turnover

    由於匯市蓬勃，加上增持紐西蘭附屬公司所帶來的額外收益，營業額增至1 . 357億港元，占本集團總營業額約三分一。
  2. 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。
  3. The bank accountancy should take continuous 、 rounded 、 synthetically accounting and supervision on bank business, and it should provide information to the bank financial governors, such as production and financial condition of business affairs and so on. it is in the frond of the business affairs, and takes effect like a window or a gate. therefore, for guarding against the risk of management, the commercial banks should constitute an effective financial accounting control system which start from accounting segment, and well exert its function

    一個行之有效的財會控制機制，不僅能為商業銀行防範風險提供及時、準確、完整的會計信息，充分發揮財會監督職能，促進商業銀行經營目標實現，而且還能促使其嚴格執行金融企業財會制度，明確財會人員權、責、利，防範銀行風險產生於會計工作環節，實現穩健經營。
  4. Part five, analysis of segment reporting. this part concerns the analysis of segment reporting. and through a case study, illustrate the business analysis, accounting analysis and financial analysis of segment reporting

    第五部分:分部報告的分析與利用分部報告的目的是幫助會計信息使用者更好地評估企業的風險和收益，從整體上對企業的經營情況作出更準確的判斷。
  5. It is very important to recognize the geographic segment with the occurrence of the multinational operation of firms, especially the financial bureau of china issued the concrete accounting standard no. 35 segment report on feb. 15, 2006, which required the segment information was provided compulsory

    摘要由於企業跨行業、跨地區經營活動越來越普遍，對于如何確定地理分部問題就日益重要，特別是財政部於2006年2月15日發布了第35號《具體會計準則分部報告》更是對地理分部披露提出了強制性要求。
  6. Part four, the current situation of the disclosure of segment information in our country and my suggestions. although the accounting standard - segment reporting draft has improved in several aspects, there are still a lot to be considered

    本文著重討論了分部報告的主體、分部的劃分、分部報告的報告形式、報告分部的確定、分部報告的信息內容和分部報告的會計政策等問題。
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