附註披露 的英文怎麼說

中文拼音 [bùzhùpīlòu]
附註披露 英文
footnote disclosure
  • 附 : Ⅰ動詞1 （附帶） attach; add; enclose 2 （靠近） get close to; be near 3 （依從; 依附） agree to; ...
  • 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
  • 附註 : notes appended to a book, etc; annotations; remark附註資料注記 legondary data
  • 披露 : 1. （發表; 公布） publish; announce; make public 2. （表露） reveal; show; disclose
  1. This thesis is divided into five parts to discuss, as fellow : chapter one is the essentials of the annotations of accounting reports. this part have carried on the detailed explanation to annotations and accounting statement annotations, this chapter has also combed regulations and articles of studying the accounting statement with relevant annotations both at home and abroad, find at present domestic to concentrate on accounting statement current situation that annotations disclosure still to research of problem this, and demand to the disclosure that the criterion stipulates to explain, are still at more low - grade stage

    全文共分為五個部分，各章內容如下:第一章是會計報表附註概述，這一章討論了附註和會計報表附註的涵義，並討論了會計報表附註與財務報表注釋名稱的關系;這一章還對國內外研究會計報表附註相關的規定及文章進行了梳理，發現目前國內對于該問題的研究還集中在對現行會計報表附註披露的現狀，以及對于準則規定的披露要求進行解釋，尚處于較低級的階段。
  2. Discussion on disclosure of information of financial statement annotations

    對財務報表附註信息披露若干問題的研究
  3. Chapter two is the theory foundation of accounting statement annotations, we begin with policy useful theory, commission responsibility theory, effective market hypothesis, signal transmit theories such as the theory to probe into accounting statement essence that annotations reveal thoroughly, study four theory which requirement of disclosure of information to accounting statement annotations

    第二章是報表附註披露的理論基礎，從決策有用理論、受託責任理論、有效市場假說、信號傳遞理論等經濟理論出發，深入探討了會計報表附註披露的本質，並分析了這四種理論對于會計報表附註信息披露的要求。
  4. 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。
  5. 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。
  6. This article tries from the angle that publishes the system from the perfect listed company financial statement annotation to set out, publishing to carry on the study of the notes to financial statements information and the transparency of it

    但由於會計報表附註披露的信息量很多、內容比較復雜，披露方式較靈活，所以附註信息披露是否規范、是否有效等一系列問題是值得我們進一步研究和討論的，因此，本文從完善我國上市公司會計報表附註信息披露制度角度出發，對上市公司會計報表附註信息披露的透明度進行了探討。
  7. Remarks : notes : 1. basis of preparation the unaudited consolidated quarterly accounts have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards and hong kong accounting standards collectively " hkfrss " issued by the hong kong institute of certified public accountants " hkicpa " and are prepared under the historical cost convention and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange

    備注：附註： 1 .編制基準未經審核綜合季度賬目乃根據香港公認會計原則及香港會計師公會香港會計師公會頒布的香港財務報告準則及香港會計準則統稱香港財務報告準則編制，並按照歷史成本法及聯交所創業板證券上市規則的披露規定而編制。
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