theoretical contingent 中文意思是什麼

theoretical contingent 解釋
理論隊伍
  • theoretical : adj. 1. 理論（上）的，學理上的 （opp. applied）。2. 假設（性）的；純理論的，推理的。3. 空論的 （opp. practical）。adv. -ly
  • contingent : adj 1 可能的；偶然的 （to）; 臨時的；附隨的。2 因情況而異的，視條件而定的 （upon）。3 應急（用）...
  1. 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。
  2. The interactive theoretical model of transformational leadership and organizational change process proposed in this research is of chinese characteristics and proved to be working through empirical research. this research finds a group of composite variables that can be used to measure the effectiveness of change and assess leadership effectiveness. it verifies that there exists contingent matching relation among leadership traits, organizational environment and change strategies

    本研究填補了國內該研究領域的空白，提出的改造型領導與組織變革過程互動的理論模型具有中國化特點，經實證研究具有可操作性；找到一組可測量變革成效和評估領導效能的組合變量；驗證了領導風格與組織環境、變革策略間存在權變的匹配關系；實證並探討了領導者個人特質、能力與企業環境的匹配關系。
  3. This paper considers decision - making process of rural - urban land conversion under irreversibility and uncertainty, then use the contingent valuation method ( cvm ) to estimate the non - market value of fannland at the urban fringe of hongshan district of wuhan. benefit - costs analysis technique has been adopted to evaluate the net profit of land conversion, based upon arrow and fisher ' s models on decision - making of resource develop / preservation, we build the model of decision - making on land conversions at the urban fringe. at last, we extend our concern and make exploration on the practical use of this theoretical model

    本文考慮了農地流轉過程中的不確定性和不可逆性，運用意願調查法估計農戶和市民對農地非市場價值的支付意願，通過嚴格的成本效益分析方法，借鑒arrow和fisher對資源開發轉用決策的開創性研究方法，建立了武漢市洪山區城市邊緣區農地城市流轉決策模型，並對模型在實踐中的應用進行了討論。
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