綜合財務會計 的英文怎麼說

中文拼音 [zōnggěcáiwùkuàijì]
綜合財務會計 英文
general financial accounting
  • 綜 : 綜名詞[紡織] （織布機上使 經線交錯著上下分開以便梭子通過的裝置; 綜片） heddle; heald
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 綜合 : 1 （歸在一起; 聯合成一個統一的整體） synthesize 2 （不同種類、不同性質的事物組合在一起） syntheti...
  • 財務 : finance; financial affairs
  1. This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method

    本論文從兩個方面探索提高會計信息的相關性，一是對現行財務報告體系的改進，提出應改進現有報表的部分項目，並增加全面收益表等相關的報表；二是對現行財務分析方法的改進，包括對杜邦分析方法的衍展及沃爾比重分析法的修正，提出應在重視財務分析的同時加強非財務指標的分析，建立平衡記分卡，運用綜合評分法建立一套高效的績效評價體系。
  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. Remarks : 1. basis of preparation the interim accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong society of accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準未經審核綜合中期帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。
  4. On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company ’ s earnings to make it more scientific and reasonable. therefore, the thesis will enhance information users ’ comprehensive ability to evaluate the accounting earnings information

    本文以現行會計制度下上市公司的會計盈餘信息為基礎，從核心盈餘出發，並結合其他財務信息，在充分反映上市公司盈餘質量本質特性的前提下，運用公司理財學、計量經濟學等方法，對上市公司盈餘質量的傳統評價方法進行修正，使之更為科學合理，從而提高信息使用者對會計盈餘信息的綜合評判能力。
  5. It is necessary to construct a subsystem, orgnizational system, social service system, macromanagement system, technique system and human resource development system. it adopts seven main promotive models, the science - research - base model, new & high - tech industrial park model, enterprise technology centre model, industrial technology development centre, engineering research centre model, science - research - production union model, and teconology plan model. it also utilizes the fo llowing eight policies in struments synthetically : tax policy, finance policy, governnent purchase policy, intellectual property rights protection policy, promoting the development of msb, human resource development and management policy, promoting the dovelopment of social service system policy, and industry policy

    建設多元化、高度開放的組織系統，門類齊全、功能活躍的社會服務系統，高效率、間接調控的宏觀管理系統，多層次、階段遞進的技術系統，以職業技能開發為起點，以創造力開發為目標的人力資源開發系統等五大子系統，採取科研基地模式、高新技術產業開發區模式，企業技術中心模式、行業技術開發中心模式、工程研究中心模式、科研生產聯合體模式、科技計劃模式等七大推進模式，綜合運用財稅政策、金融政策、政府采購政策、知識產權保護政策、促進中小企業發展政策、人力資c廟二工會匕汐一召樸傘一二仕山人8日食《玄啃鼠析笨本小析竿《 ， d杯刀又刁」 b七三從斤一、 i人工七丁。
  6. 5. to provide immediate help and as part of the short - term measures, the hong kong housing society hkhs in february 2005, launched a 3 billion " building management and maintenance scheme " providing " one - stop " financial and technical assistance to building owners in need

    5 .其中一項向業主提供即時支援的短期措施，是香港房屋協會房協於2005年2月推出為數30億元的樓宇管理維修綜合計劃，為有需要的業主提供一站式的財務及技術支援。
  7. To provide immediate help and as part of the short - term measures, the hong kong housing society ( hkhs ) in february 2005, launched a $ 3 billion " building management and maintenance scheme " providing " one - stop " financial and technical assistance to building owners in need

    其中一項向業主提供即時支援的短期措施，是香港房屋協會（房協）於2005年2月推出為數30億元的樓宇管理維修綜合計劃，為有需要的業主提供一站式的財務及技術支援。
  8. Taking non - finance chinese listed companies in a share securities market as the example, the paper applies statistical and metric method, rational analysis and empirical evidence to study the existing situation of the debt maturity structure and its impact factors and determinants. with the help of spss, the paper analyzes 656 sample companies ’ financial data from 1998 to 2004 to describes the debt maturity structure ’ s existing situation, while applies their financial data from 2001 to 2004 to analyze the determinants of debt maturity structure. in order to analyze the impact of trade and economic developing level, the paper employs 1164 non - finance companies ’ finance data of 2003 and the data of china statistical yearbook ( 2004 ). the paper also uses one - way anova and stepwise regression to help the empirical evidence

    其中，分析中國滬深a股市場中上市公司債務期限結構現狀時，選取了656家樣本公司在1998 - 2004年這七年間的財務數據;在綜合分析公司成長機會、公司規模、資產期限、公司質量、實際稅率和非債務稅盾等因素對中國a股市場中上市公司債務期限結構的決定性時，僅選取了上述樣本公司在2001 - 2004年這四年間的相關數據;分析行業特徵和經濟發展水平對我國債務期限結構的影響時，採用了2003年滬、深a股市場中1164家分佈於12個行業門類的非金融上市公司為研究對象，同時，還運用了《中國統計年鑒2004 》中相關數據。
  9. Financial expenses accounting is a comprehensive one on chinese financial statements and accounts for several kinds of transactions

    摘要我國財務報表中的「財務費用」是一個綜合性科目，核算內容涉及多種會計業務。
  10. A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and appli ? cation of working capital and its changes during an accounting period

    財務狀況變動表是綜合反映一定會計期間內營運資金來源和運用及其增減變動情況的報表。
  11. Article 60 a statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period

    第六十條財務狀況變動表是綜合反映一定會計期間內營運資金來源和運用及其增減變動情況的報表。
  12. Fc approved the merger of the fire safety improvement loan scheme and the building safety improvement loan scheme with a commitment of $ 700 million, and rename head 269building safety subhead 101 as " comprehensive building safety improvement loan scheme "

    財務委員會批準把改善消防安全貸款計劃和改善樓宇安全貸款計劃合併，承擔額為7億元，並把總目269 "樓宇安全"分目101改稱為"改善樓宇安全綜合貸款計劃" 。
  13. Fc approved the merger of the fire safety improvement loan scheme and the building safety improvement loan scheme with a commitment of 700 million, and the renaming of head 269 building safety subhead 101 as " comprehensive building safety improvement loan scheme "

    財務委員會批準把改善消防安全貸款計劃和改善樓宇安全貸款計劃合併，承擔額為7億元，並把總目269 "樓宇安全"分目101改稱為"改善樓宇安全綜合貸款計劃" 。
  14. Ponderations on promoting comprehensive quality of financial staff members in university

    提高高校財務會計人員綜合素質的思考
  15. The finance committee of the legislative council has approved on july 18, 2003 a commitment of $ 450 million to finance local research projects. the provision aimed to encourage, facilitate and support research on the prevention, treatment and control of infectious diseases, in particular emerging diseases such as sars ( severe acute respiratory syndrome )

    立法會財務委員會於今年七月十八日核準撥款四億五千萬元，用以資助本地研究計劃，以鼓勵、促進及支援有關防治及控制傳染病的研究工作，特別是一些可能會出現的疾病如沙士（嚴重急性呼吸系統綜合癥） 。
  16. Remarks : 1. basis of preparation the unaudited consolidated quarterly accounts the quarterly accounts are prepared in accordance with hong kong statements of standard accounting practice hkssap no. 25interim financial reporting and the requirements of the rules governing the listing of securities on the stock exchange of hong kong limited

    備注： 1 .編制基準未經審核綜合季度賬目季度賬目乃根據由香港會計實務準則香港會計實務準則第25號中期財務報告及根據香港聯合交易所有限公司證券上市規則之要求而編制。
  17. Considering the fact that the construction of government financial reporting system is a comprehensive reform, the reform should be promoted step by step

    但是，政府會計改革和政府財務報告制度的構建是一項綜合性的改革工程，應當採用分階段、逐步推進的方法來進行。
  18. The reason put forward by the applicants for the change of accounting date is for administrative reasons and to reduce the problems arising on preparation of consolidated accounts due to different accounting year end date amongst the group companies

    申請人稱，更改會計結算日期的原因是基於行政理由並為方便擬備集團的綜合財務報告。
  19. The reason put forward by the applicants for the change of accounting date is for administrative efficiency and to reduce problems arising from the preparation of consolidated accounts due to different accounting year end dates among the group companies

    申請人稱，更改會計結算日的原因是基於改善行政效率，並降低擬備集團的綜合財務報告時由於不同會計結算日所產生的困難。
  20. To alleviate time pressure for consolidated reporting purposes, h ltd has directed that a ltd s accounting date be changed from 31 march to 31 december

    為減輕擬備綜合財務報告的工作壓力， h有限公司指示，把a有限公司的會計結算日期由3月31日改為12月31日。
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