謹慎性原則 的英文怎麼說

中文拼音 [jǐnshènxìngyuánzé]
謹慎性原則 英文
conservatism principle
  • 謹 : 形容詞1. （謹慎; 小心） careful; cautious; circumspect 2. （鄭重; 恭敬） solemn; sincere; respectful
  • 慎 : Ⅰ形容詞（謹慎; 小心） careful; cautious Ⅱ名詞（姓氏） a surname
  • 性 : Ⅰ名詞1 （性格） nature; character; disposition 2 （性能; 性質） property; quality 3 （性別） sex ...
  • 原 : Ⅰ形容詞1 （最初的; 原來的） primary; original; former 2 （沒有加工的） unprocessed; raw Ⅱ動詞（原...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 謹慎 : prudent; careful; cautious; circumspect
  1. Therefore, in order to enhance the regulation of the offeror and the management of target company, to protect the benefits of the shareholders of target company, and to maintain the standard of the security exchange system, not only should the legislative establish the two basic principles of information transparency and equal trea tment of target company ' s shareholders, but also establish the supplementary principles of the protection of middle and small shareholders " benefits, of the forbiddance of underground transaction, of caution offer, and of anti - offer abuse

    因此，除充分披露和目標公司股東平等待遇兩項基本原則外，筆者認為，要約收購還應受保護中小股東利益、要約謹慎、禁止內幕交易及阻撓不得濫用原則的規制，以加強對收購者和目標公司管理部門的規范，保護目標公司股東的利益，維護證券市場的正常秩序。英美兩國在要約收購規制方面的規范較為完善，也做得比較成功，並具有一定的代表性。
  2. Prudence principle is the economic activities of the factors of uncertainty, ask people in the accounting treatment adopted a cautious attitude in order to cope with the complexity of the external economic environment changes, the risks to narrow or limit losses in the smaller range

    謹慎性原則，是針對經濟活動中的不確定性因素，要求人們在會計核算處理上持謹慎小心的態度，以應付紛繁復雜的外部經濟環境的變化，將風險損失縮小或限制在較小的范圍內。
  3. Applied analysis of prudence principle in accounting practice

    謹慎性原則在會計實務中的運用分析
  4. The author takes the views that conservatism is the representation of protecting and balancing the benefit of the proprietors of the property rights of accounting information, conservatism convention is the outcome of the institutional change of the property rights of accounting information, the inspiration of conservatism ' s innovation comes from the institutional change of the property rights of accounting information and its innovation, moreover, from the perspectives of the theory of agent - principal, since the choosing of conservative accounting polices must be provided with some economic consequences, the pursuing of economic benefits by different properties makes conservatism has its realistic conditions and objective factors that make it exist

    本文經過論證認為：謹慎性原則是保護和均衡會計信息各產權主體利益的重要體現，謹慎性慣例的產生是會計信息產權制度變遷的產物，其發展動因來自於會計信息產權制度的變遷及其發展變革；另外，從委託代理理論的角度來看，在信息不對稱的現實情況下，謹慎性會計政策的選擇必然會具有一卜加沈運學院mi ：學位淪上摘真定的經濟後果，各個利益關系主體對于相關利益的追求使得謹慎性原則有了其存在的現實條件或客觀因素。
  5. Accounting conservatism principle is a principle that is well known but very difficult to explain

    謹慎性原則是一個眾所周知卻又很難以完全說清楚的會計原則。
  6. First of all, this thesis proceeds from relation between conservatism principle and uncertainty in accounting system. it expounds the fountain from which the conservatism principle comes into being and it ' s inherent logic contradiction

    本文首先從謹慎性原則與會計中不確定性的關系出發，論證了謹慎性原則產生的本源及其內在邏輯矛盾問題。
  7. This thesis expounds the problems about conservatism principle ' s inspiration of innovation and the factors that make it exist from the perspectives of the property right of accounting information and its institutional changes and the theory of agent - principal

    會計信息的產權理論和委託代理理論分別為本文提供了論證了謹慎性原則的發展變革動力及其得以存在的客觀因素等問題的理論依據。
  8. The author holds that the conservatism principle is a kind of accounting reflection modes that is formed from the uncertainty in accounting, that conservatism principle adopting the reflection mode agglutinated with rational and unrational reflection mode to uncertainty in accounting is the essential reason for it ' s inherent logic inconsistency, that accounting system adopting different disposal procedure and reflection mode to uncertain economic businesses is the material exhibition of the principle ' s inherent logic inconsistency

    本文認為，謹慎性原則是應會計中的不確定性而形成的會計反映模式，對會計中的不確定性採取理性與非理性相互膠合的反映模式是其本身形成內在邏輯不一致性的本質原因，而會計系統對不同質的不確定性經濟業務採取不同的會計處理和反映模式是謹慎性原則內在邏輯不一致性的具體表現。
  9. Following, on the basis of above - mentioned theoretic analysis this thesis points out that the inherent logic contradiction in conservatism is the essence of its paradox. because conservatism itself possesses unavoidable inherent logic inconsistency, a great deal of contradictions and conflicts were brought about in accounting system in the application iv of conservatism to accounting system. it may be said, these contradictions and conflicts are the representation of the conservatism ' s paradox

    接下來，筆者在上述理論分析的基礎上指出，謹慎性原則本身的內在邏輯矛盾是形成其悻論的本質內容，正是由於謹慎性原則本身具有不可避免的內在邏輯不一致性，才使得其運用於會計系統中產生了諸多矛盾和沖突，可以說，這些矛盾和沖突是謹慎性原則悼論的外在表現。
  10. Article 3 an insurance company engaged in overseas use of foreign exchange funds shall abide by the principles of safety, liquidity and profitability, make investment prudently and carry out independent operation at its own risks

    第三條保險公司從事外匯資金的境外運用應當遵循安全性、流動性和盈利性原則，謹慎投資，自主經營，自擔風險。
  11. Discussion on the application of the caution principle in the accounting practice

    論謹慎性原則在會計實務中的運用
  12. On the problems and solutions in the application of the discretion principle

    淺談謹慎性原則運用中存在的問題及對策
  13. The application of the prudence principle in the intangible asset ' s accounting

    試述謹慎性原則在無形資產核算中的運用
  14. The principle and the strategy choice our country should follow in internationalization of accountant criterion

    論謹慎性原則在新會計準則中的體現及實際運用
  15. ( 4 ) before dealing with the business of the derivative financial instruments, it should be make clear what is the purpose of t

    （ 5 ）由於衍生金融工具交易具有較高的風險性，因而應以謹慎性原則為理論依據。
  16. But as an accounting principles, the principle of caution both its reasonable aspect, but also the existence of its inherent limitations

    但作為一項會計原則，謹慎性原則既有其合理的一面，同時也存在其固有的局限性。
  17. Conservatism affects accounting system to the same extent as the water soaks into the soil, which makes all the accounting system has the mark of conservatism

    謹慎性原則對于會計系統的影響就像水沁入土壤一樣，使得整個會計體繫到處都有它的痕跡。
  18. Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide

    傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足，由此，世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議，改革收益表呈報模式已成為大勢所趨。
  19. Minority shareholders " interest protection should be greatly emphasised in the acquisition by agreement, and the western countries such as the united states successfully set up a lot of rules to achieve that goal, which can benefit us a lot. firstly, before the controlling shareholder decides to sell his control, he has the responsibility to carefully investigate the purchaser in case the company will be looted later, and the controlling shareholder should be liable for his negligence of this. secondly, generally speaking the control premium is owned by the controlling shareholder and can only be shared by other shareholders in relatively restricted situations. finally, mandatory tender offer system enables the minority shareholders to sell their shares at a fair price when there is a sale of control, and this goal can only be achieved by setting strict and sound rules to govern the contents the offer especially in the price and the number of shares to be qcquired

    首先，控股股東出讓其股份時應當承擔適當謹慎的義務來對收購者進行相關的調查，以避免股份受讓者將來對公司進行「掠奪」 ，如果該控股股東未盡到此項義務而造成公司遭受「掠奪」則應當承擔相應的損害賠償責任。然後，公司控制權交易中所產生的「控股溢價」原則上應該歸控股股東所享有，只有在少數情況下才由全體股東共同享有。最後，強制性收購要約制度是在公司控制權發生轉移后所賦予中小股東的退出該公司的機制，但是只有對此項制度進行完整、嚴格的規定才能達到保護中小股東利益的立法目的。
  20. Once a possessor knows that a particular person is trespassing on her property, she owes a duty of reasonable care to that person

    而對侵入土地的兒童大多數法院采納了「引誘性公害原則」 ，土地所有人應承擔合理的謹慎義務。
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