披露事實 的英文怎麼說

中文拼音 [pīlòushìshí]
披露事實 英文
discovery of facts
  • 披 : 動詞1 （覆蓋或搭在肩背上） drape over one s shoulders; wrap around 2 （打開; 散開） open; unroll;...
  • 露 : 露動詞[口語] （顯露; 表現） reveal; show
  • 事 : 名1 （事情） matter; affair thing; business 2 （事故） trouble; accident 3 （職業;工作） job; wor...
  • 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
  • 披露 : 1. （發表; 公布） publish; announce; make public 2. （表露） reveal; show; disclose
  1. In fact, in the gradually complicated economic environment, the contents of finance disclosure have already been consumedly overloaded, which makes us neglect the whole values of disclosure

    事實上，在日趨復雜的經濟環境中，財務披露的內容已經大大過剩了，這使得我們忽略了這些披露的整體價值。
  2. Director should discharge this duty unless the corporation permitted the competing, even in a certain time after his demission. the corporation can regain the opportunities or the interest ; ( 4 ) the basic test established by modern cases as to when an opportunity is a corporate opportunity combine a " line of business " test, and if an opportunity is < wp = 7 > within a corporation ' s " line of business ", it may be regained by the corporation. but the directors may also take advantage of a corporate opportunity if the corporation is incapable of taking advantage of the opportunity ; of course, the utilizing of corporate opportunity must be discovered and permitted by the corporation

    董事忠實義務的內容包括： （ 1 ）誠實行為； （ 2 ）禁止沖突交易，但完全禁止董事或其利害關系人與公司的交易是因噎廢食的，部分沖突交易可能對公司並沒有壞處甚至反而有好處，但這樣的交易應當履行法定的披露義務，並得到有權機關的批準； （ 3 ）競業迴避，董事違反這一義務的，公司享有歸入權，但經公司有權機關批準同意的，董事可以同業兼職，在離職后的一定時間和范圍內董事還負有本義務； （ 4 ）禁止篡奪公司機會，對公司機會可以採取「經營范圍檢驗法」等方式進行認定，董事篡奪公司機會的，公司享有歸入權，但董事在完成披露並得到公司批準的條件下可以利用公司不能利用的商業機會。
  3. Michaelis talked frankly about himself, quite frankly, without affectation, simply revealing his bitter, indifferent, stray - dog s soul, then showing a gleam of revengeful pride in his success

    蔑克里斯爽直地說著他自己的事，爽直地誠實地披露著他那痛苦的冷淡的喪家狗的心情，然後流露著他的成功后的復仇的高傲。
  4. 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。
  5. It would lead to the redistribution of wealth of the covenanters, so much as cause the conflict of interests of the covenanters, the undue earning management can easily turn into malpractice, cheating, deal in secret during the developing of capital of china, such as " qiongmingyuan ", " zhengbaiwen ", " yinguangxia ", " maikete " have caused universal concern of all social

    加上過分的盈餘管理行為很容易演變成舞弊、欺詐、內幕交易。在我國資本市場的發展歷程中，諸如瓊民源、鄭白文、銀廣夏、麥可特等惡性事件時有發生，上市公司披露的會計信息是否真實?有無操縱盈餘的問題
  6. All the facts are laid bare in this special report

    在這份特別報告了，所有的事實都被披露出來了。
  7. The verification process also involves assessing the quality of the epr, particularly in terms of appropriateness of the report s scope, comprehensiveness and relevance of the issues covered, openness in disclosing information, addressing controversial issues and maintaining stakeholder dialogue, effectiveness in performance measurement, assessment and improvement, as well as vision and commitment of the reporting organization

    核實程序亦包括評估環保工作報告的質素其中特別關乎報告內容的范疇全面性和相關性披露資料的公開性回應爭議性事項及與利益相關人士保持聯系表現計算評估和改進的成效，以及報告機構的理想和承諾。
  8. Category of disclosure and work involved

    披露事實程度及有關工作的類別
  9. The scale of penalty to be imposed on a taxpayer is basically a function of the nature of omission or understatement of income or profit, the degree of his co - operation or disclosure and the length of the offence period

    向納稅人加徵的罰款額，基本上是按他漏報或少報入息或利潤的性質其合作或披露事實的程度以及違規行為歷時多久等作為計算基礎。
  10. There has in fact been continuing discussion in the financial stability forum established by the g10 governments soon after the financial turmoil of 1997 - 98, about the need for offshore financial centres to upgrade their supervisory and disclosure standards

    事實上，在1997至98年的金融危機后不久， g10政府成立的金融穩定論壇一直就離岸金融中心需要提升監管與資料披露標準的課題進行討論。
  11. The board of directors is the operation organ, which is composed of many directors, who have some operating power and delegacy in the company. there are three different theories about the relationship between the directors and the company, including commission relationship, agent relationship and trust and agent relationship. but they all require the directors ’ duty of loyalty, which is used to control the directors ’ deeds and protect the profit of the company

    因此公司法的任務不是替公司作出一切決議，而是在特定情況下，把這一決定權交給公司，由公司自主決策，即公司法要做的是，在原則上禁止或限制董事自我交易、競業等自利行為的發生，同時為公司自主權的行使設計一套完善的科學的程序，即披露? ?批準程序，從程序上保證公司決議的作出和實施對公司來說是公正的，不會損害公司和股東的利益。
  12. Parties to an insurance contract are required to exercise the utmost good faith and disclose all relevant matters to each other

    有一種保險單是記名保險單，保險合同雙方當事人都應該盡到最大的善意並且想到披露所有的相關事實
  13. ( 2 ) takes part in the process of making decision and control, while provides information for company mergers involved in asset reorganization, ( 3 ) meets the demands for information of asset reorganization of creditors, state departments and other parties relating to the company. asset reorganization consists of preparing phase, implementing phase and integrating phase, and each phase concerns different accounting problems. chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization

    重組實施階段會計工作的主要內容包括： （ 1 ）在談判過程中，根據雙方的預測進行成本效益的跟蹤分析，為決定是否接受對方的條件以及尋求各方能夠接受的條款提供依據； （ 2 ）進行財產清查，並依法對資產價值進行評估或確認； （ 3 ）進行兼并前的審計和調賬工作； （ 4 ）依法對資產重組過程中的事項進行會計處理並按規定進行信息披露。
  14. Accountancy must disclose each event in enterprise ' s asset reorgnization timely, accurately and truly

    對于企業資產重組過程中的各項事項，會計要進行及時、準確、真實地披露。
  15. Since china is transforming from planned economy to market - directed economy, so the establishment and perfection of civil liability system of information disclosure is more important than those countries with mature capital markets. the civil liabilities system is a great help in perfecting the system of the chinese securities law, protecting the interests of inventors, fruitful deterring securities market violators, and attracting the foreign capital

    建立和完善信息披露的民事責任制度不僅是證券法自身完善和實現其功能的需要，也是保護投資者的利益，有效遏制中國證券市場的各種違規現象，企業上市融資和規制上市公司行為，以及吸引外國中小投資者的資金的需要。
  16. The theoretic frame of the right to know in the business of security trading is expected to be built on the basis of confirming the right to know in security trading, listing the reason of why the small and medium - sized share holders, creditors or foundation holders have the such right to know, making clear the positive meaning that the independent director cherished for the public disclosure, getting into the in - sight specialities of public business information products and non - symmetry and enforcing the main body of the business, the task of public disclosure of the listed companies in particular

    通過對中小股東、債權人以及基金持有人知情權權利主體的保護，獨立董事享有知情權對信息披露的積極意義;透視營業信息以及非對稱性之特徵，並強化義務主體，尤其是上市公司的信息披露義務;以期構建起證券交易知情權的理論框架。此外，為投資者恢復在證券交易過程中被剝奪的權利和損失的利益，建立和完善證券交易知情權民事責任制度及其實現機制，從而建立起證券交易知情權的保護體系。
  17. The author studies this problem from different standpoints and discusses it from social, economic, legal standpoints. the central thoughts are as follows : securities market should establish its function of protecting investors, optimiz resource distribution through setting up the mandatory information disclosure system based on law according to the conception of abundant disclosure of information and protecting investors " benefits, and overcome substantial and procedural problems by comprehensive regulations of administrative responsibility, criminal responsibility as well as civil liability

    同時筆者從多視角對虛假陳述問題進行了研究，從社會、經濟及法律層面圍繞該問題展開討論，核心的思想主要是：證券市場應在充分的信息披露和保護投資者合法權益的觀念指導下，確立其保護投資者和優化資源配置的功能定位；通過建立以法律為後盾的強制性信息披露制度，藉助行政責任、刑事責任、民事責任的綜合規制，從實體和程序兩個層面克服虛假陳述的問題。
  18. While perfecting the legal system of securities investors " protection three aspects should emphatically be paid attention to : first, strengthening information disclosure system is the basic prerequisite of investors protection. perfecting information disclosure system in china should accord with the true quality, comprehensive quality, legality quality and quality of reliability and easily solving ; second, perfecting the structure of managing of company, improving the structure of stock of company, widening the structure of stock of company, widening the bottleneck that the board of directors worked, developing the organization investor energetically ; third, perfecting the system of civil liability and its realization mechanism of securities market

    完善我國證券投資者保護法律制度應著重從三方面進行：一、強化信息披露制度是投資者權利保護的基本前提，應依據真實性、全面性、及時性、適法性、易得易解性原則來完善我國的信息披露制度；二、完善公司治理結構，改善公司股權結構，拓寬董事會運作的瓶頸，大力發展機構投資者；三、完善證券市場民事責任制度及其實現機制，應對民事責任作出具體規定，突破現有訴訟機制，引入「訴訟擔當」制度。
  19. I have chosen to highlight chairman ' s statement to shareholders, which is one of the two major verbal blocks of the annual report. it sets out to explore the patterns of lexico - grammatical choices in chairman ' s statement to shareholders and what the patterns reveal about the two major objectives. an added dimension of research is how the patterns differ between companies and sectors

    本論文以年報中兩個主要言語板塊之一的董事長致辭為語料，建立了語料庫，應用功能語法理論對其進行分析，旨在找出：體現在董事長致辭中的詞匯語法模式及這些模式是如何實現年報的兩個主要目標的，即披露信息的同時塑造公司印象，以及這些模式體現在不同行業之間的差異。
  20. By means of normal and empirical methods, this thesis analyzes the present situation systematically and thoroughly. with the sample of 146 chinese public companies, which had employed independent directors by the end of 2001 and disclosed their pay in the annual report, the possible factors influencing independent directors " pay, including company size, risk, business diversity, other senior management remuneration, industry type and area difference, are studied by multiple regression. it demonstrates that such three factors as other senior management remuneration, company size and area difference have significant influence on it

    以截止2001年年底已聘任獨立董事，並在當年年報中披露了獨立董事報酬情況的146家上市公司為研究對象，運用回歸分析等統計學方法，研究了公司規模、風險大小、經濟業務的復雜程度、其他高層人員的報酬水平、地區和行業差異等因素對獨立董事報酬水平的可能影響，證實上市公司其他高層人員的平均報酬水平、公司規模大小、地區差異等因素對獨立董事報酬有統計意義上的顯著影響。
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