披露的方法 的英文怎麼說

中文拼音 [pīlòudefāngfǎ]
披露的方法 英文
means of disclosure
  • 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
  • 的 : 4次方是 The fourth power of 2 is direction
  • 方 : Ⅰ名詞1 （方形; 方體） square 2 [數學] （乘方） involution; power 3 （方向） direction 4 （方面） ...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 披露 : 1. （發表; 公布） publish; announce; make public 2. （表露） reveal; show; disclose
  • 方法 : method; means; way; technique; process; procedure; plan; device; recipe; fashion; tool; maneuver
  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. All of the countries in the world have stipulated the criminal liabilities, administrative liabilities and civil liabilities to the subjectives who violate the disclosure system in the securities market which coordinate with each other and construct the legal liabilities architecture of disclosure system

    世界各國對違反證券市場信息披露制度的行為人，在刑事責任、行政責任和民事責任三個方面都有所規定，三種形式的責任相互配合，共同構成了信息披露的法律責任體系。
  3. Discovery often takes place through the exchange of computer disks as scanning evidence into a computer, indexing it, and projecting the evidence onto a screen is often the most efficient and understandable method of presenting evidence to judges and juries and tracking hundreds of exhibits

    證據披露往往是以交換計算機磁盤的形式進行的，因為將證據掃描到計算機中，製作索引，然後將證據顯示在屏幕上往往是向法官和陪審團出示證據的最有效、最容易理解的方法。
  4. Following the guidance of the legislatorial tenets, applying nomological analysis and logical inference, this article probes the original legislatorial idea of sihuan system, comprehends hermeneutically the law articles of sihuan by switching approach angle, analyses several misunderstandings in judicatory practice in the light of some important cases which were exposed recently, and thereupon brings forward several suggestions on how to improve and perfect the sihuan system so as to exert the influence of sihuan system sufficiently in judicatory practice

    我們以死緩制度的立法宗旨為指導，運用法理分析與邏輯推理等方法力求探尋死緩制度的立法本意，轉換思維角度解讀死緩制度的法律條款，並結合近期披露的一些重大案例，剖析死緩在司法實踐中適用的幾個誤區，進而提出如何在立法上與司法中完善和改進死緩制度的幾點建議，以期死緩制度的優越性在司法實踐中能得到更為充分的發揮。
  5. The closeness of the administration information of government finance made fiscal transparency become impossible. with its economic reform, china has made rapid progress in its legal system construction, definition of governmental roles, separation between the government and the state - owned enterprise, and so on

    在經濟體制轉型期，我國逐步在法制建設、界定政府職責、政企分離、實行財政分稅制和稅收制度改革、財政預算管理立法及規范化程序化建設、財政數據質量保證及信息披露等方面取得很大進展，極大地提高了我國的財政透明度。
  6. Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in september 2006, the financial accounting standards board published fas 157 ? fair value measurements, and made it into the world recognized fifth accounting measurement attribute

    會計學經過近百年的發展演進，企業財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發展到重置成本、可變現凈值、現值，一直到2006年9月美國財務會計準則委員會發布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，並且得到了世界各國的共同認可。
  7. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination

    以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。
  8. 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。
  9. According to the request of the notes to financial statements, this article inspects the committee promulgation with our country ministry of finance, and the stock certification, the clue is concerning the financial statement request of annotation establishment and publishment, to our country, the stock market ascends the relevant financial statement annotation of the existing and possible occurrence to publish the problem to carry on the study

    二、研究思路和研究方法本文的研究思路是以我國財政部、證監會頒布的關于會計報表附註編制和披露的要求為線索，對我國上市公司會計報表附註信息披露的透明度問題進行探討。通過剖析當前上市公司會計報表附註披露中存在的問題，揭示這些問題產生的原因及其影響，然後找出解決這些問題的對策，提出相關建議。
  10. Our financial accounting goal should be positioning in the combination of useful decision - making and accountability, which advocates a historical cost basis, with additional disclosure. the selection and application of accounting policies and changes as an important financial information can not be disclosed in the

    我國財務會計目標已經定位於決策有用觀和經管責任觀的結合，這兩種觀點在運用中需要調和，以歷史成本為基礎附以額外披露為補充的決策有用信息觀的思路是非常合適的方法。
  11. The only significant extension of the current law that is proposed in this area is to create an offence of making an unauthorized and damaging disclosure of protected information obtained ( directly or indirectly ) by unauthorized access

    就這方面而言，將現行法例加以延伸的重要建議只有一個，就是把未獲授權下（直接或間接）取得的受保護資料作未經授權及具損害性披露的行為列為新訂罪行。
  12. “ proprietary know - how ” shall mean processes, methods and manufacturing techniques, experience and other information and materials including but not limited to the technical information and technical assitance supplied or rendered by the lisensor to the lisensee hereunder which have been developed by and are known to the lisensor on the date hereof and / of which may be further developed by the lisensor or become known to it during the continuance of this agreement excepting, however, any secret know - how aquired by the licensor from third parties which the licensor is precluded from disclosing to the licensee

    「專有技術」指本協議簽訂之日，已由許可方開發和為許可方所知，和/或在本協議持續期間可能由許可方繼一部開發和為許可方獲知的工序、方法、生產技術、經驗及其他信息和資料，包括但不限於許可方根據本協議向被許可方提供的技術信息和技術協助，但許可方從第三方獲得的不允許向被許可方披露的任何秘密技術除外。
  13. Secondly, it briefly expounds and analyses principal characters of the information of the environment accounting. finally, it discusses the content and mode of the information presentation of the environment accounting, which is in the basis of principal characters and presentation principles of the environment accounting information, which uses international means for references. it comprises financial effect and environment performance of environment problems

    本文從環境會計信息披露的必要性入手，首先對國內外在環境會計信息披露問題上的現狀做了簡要的介紹，其次對環境會計信息的基本特徵做了扼要的闡述和分析，最後在環境會計信息的基本特徵和披露原則的基礎上，借鑒國際做法，探討了環境會計信息披露的內容和方式，包括環境問題的財務影響和環境績效兩個方面，並對此提出了一些具體的設想。
  14. Chapter ii introduces the common accounting methods dealing with exchange risk, including procedures and manners of accounting confirmation, measurement, disclosure, it also analyses the special accounting methods of derivative financial instruments reducing exchange risk chapter iii studies methods and strategies of controlling foreign exchange risk. it provides some skills of risk management using case analyses ; chapter iv suggests some management principles and methods for domestic enterprises

    第二章外匯風險管理的會計研究探討企業處理外匯風險的一般會計方法，揭示企業對外匯風險進行會計確認、會計計量及信息披露的一般人淪與步驟，並對目前企業規避外匯風險的衍生金融工具的特殊會訓處叫力「淪進付了分析。
  15. Part two the prospectus criterions were compared from five aspects including fundamental principles, brief contents, disclosure focal point, the system of financial statements and main accounting method. part three the relationship of supervisor and investor and the company that disclose their accounting information were studied. based on part three, part four analyzed the reality of our stock market and research how to resolve the problem of the disclosure of accounting information of our stock market before a company became a listing one

    第二部分從基本原則、基本內容與格式、披露重點，財務報告體系，主要會計處理方法五個方面比較了兩地的招股說明書；第三部分從理論上闡述了會計信息披露活動涉及到的各個方面的關系，包括監管者和披露者，投資者與披露者等，深化了對信息披露活動的認識，並為第四部分? ?中國股票市場會計信息披露的現狀及對策? ?作了理論鋪墊。
  16. Fiscal budget and fiscal reports are two kinds of most important information carriers. beside, the public release of fiscal information should be based on fairness and equity

    信息的公開披露應建立在公平、公正基礎之上，公開披露的具體做法要有利於提高社會公眾獲取政府財政相關信息的方便程度。
  17. However, laws and regulations which are relevant to information disclosure are not very perfect for the beginning of stork market of our country was a little late. information disclosure of listed companies have taken on many problems, such as disclosing felse information auditing and supervising not effectively and so on

    然而，由於我國的證券市場起步較晚，信息披露的相關法律、法規並非盡善盡美，上市公司在信息披露方面呈現的諸多問題，如披露虛假信息、審計監督不力已嚴重損害投資者的利益，危害證券市場的健康發展。
  18. Proprietary information ” means the information, whether patenable or not, disclosed to the cjv by neither party or its affiliates or disclosed by the cjv to either party or its affiliates during the term of this contract, including technology, inventions, creations, know - how, formulations, recipes, specifications, designs, methods, processes, techniques, data, rights, devices, drawings, instructions, expertise, trade practices, trade secrets and such commercial, economic, financial or other information as is generally treated as confidential by the disclosing party, its affiliates, or the cjv, as the case may be ; provided that when such information is in unwritten or intangible form, the disclosing party, its affilates or the cjv shall, within one month of making the disclosure, provide the other party and / or the cjv with a written confirmation that such information constitues its proprietary information

    「專有信息」指在本合同期內，任何一方或其關聯公司向合作經營企業披露的、或合作經營企業向任何一方或其關聯公司披露的不論可否獲得專利的信息，包括技術、發明、創造、訣竅、配製、配方、規格、設計、方法、工序、工藝、數據、權利、裝置、圖樣、知識、專門知識、商業慣例、商業機密以及披露放，其關聯公司或合作經營企業（視情況而定）通常視為機密的商業、經濟、財務或其他信息；但是，如果該等信息不是以書面或有形形式披露的，披露方、其關聯公司或合作經營企業應在披露后一個月內，向另一方和/或合作經營企業提供該等信息系其專有信息的書面確認。
  19. The information about the government finance which released to the public should be complete, correct and detailed, which should includes the information about the role of government finance sectors and other sectors, their conduct rules, working process, and fiscal policies, working purpose and its performance. the release of information should have a definite schedule, and should satisfy the requirement of timing. the carriers of information releasing should be routinized and authorized, which include law, code, government bulletin, report from the fiscal and statistic sectors

    信息的披露應當有明確的發布時間規定，並滿足時效性要求，披露的方式要便捷、易於被信息接收者獲取並與內容相協調；信息披露的載體應常規化並具有一定的權威性，包括法律、 5去規、政府公告、財政和統計等部門的報告等，其中最主要的信息載體是財政預算和財政報告。
  20. The former means the concerned party has legal reason and means to gain access to the trade secrets of others but has the obligation to keep these secrets confidential. once he violates the obligations by disclosing, utilizing or allowing others to utilize the trade secrets to his knowledge, his act will constitute trade secret torts ; while in the latter case, the concerned party acquires or gains access to others " trade secrets by means of disclosure by non - right - holder, emphasizing the illicit aspect of actor

    前者意味著相對人對他人的商業秘密雖是合法獲知，但卻負有一定的保密義務，一旦其違背了這種義務，披露、使用或允許他人使用其所掌握的商業秘密，就會構成對他人商業秘密權的侵犯，而在後一種情況下，相對人對他人的商業秘密是以非權利人披露的方式獲知或掌握的，強調的是行為人行為的不正當性。
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