露營會所 的英文怎麼說
中文拼音 [lòuyíngkuàisuǒ]
露營會所
英文
campground-
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。Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that ， it is also depicted the influences from interim accounting changes ， the accounting of two special gains and losses items ， the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee
首先通過有關定義的介紹，指出通常意義下的中期財務報告是相對于年度財務報告而言的，是企業在正常經營情況下定期對外披露、且涵蓋期間短於一個完整會計年度的財務報告。然後在此基礎上，圍繞誰是財務報告信息的使用者、他們需要哪些信息，以及企業應該提供哪些信息，推斷出中期財務報告的側重點對于年度財務報告應有所不同，但從本質上講，兩者都屬於一種不完全循環期間的定期報告，都具有滿足信息使用者決策需要的共同目標。Management which relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporations. but conventional financial accounting got corporations into the environment without the zoology. its information presentation only is the operational achievement which is weighed by periods of time past and the financial position until the day of statements made
在經濟和社會發展的今天，環境問題已成為一個經濟問題，與環境有關問題的管理，都必然涉及到資金收支，涉及到企業的財務狀況和經營成果，涉及到企業的收益和風險，而傳統的財務會計卻把企業局限於沒有生態的環境中，它所進行的信息披露只是過去一段時間以財務指標衡量的經營業績和到報表編制日為止的財務狀況。Never existed before challenge has been run into in management of police staff and workers " of lu nan prison in the progressive course of development, and personnel recruit and the unsuited rational faculty disposing, develops and regulating and control exposes out increasingly to management of police staff and workers " face obsoletely system and increasingly society environment that the development changes, and police staff and workers hang down satisfied degree, and zeal is not high, needs not to get satisfys, especially police staff and workers procures the not standard, gives police staff and workers in prison manages the person who creates huge difficulty, has become restricts the key factor of prison development advance
監獄作為一個特殊的組織形式，肩負著懲罰教育罪犯的繁重任務，勞動改造是改造罪犯的主要手段，開展生產經營活動是發展監獄事業的一條重要途徑。面對陳舊的幹警職工管理體制和日益發展變化的社會環境，魯南監獄在發展進步過程中幹警職工管理遇到了前所未有的挑戰，人員招募、配置、開發和調控的不合理性日益暴露出來，幹警職工滿意度低，積極性不高，需要得不到滿足，幹警職工管理過程中遇到的這些問題，已成為制約監獄發展進步的關鍵因素。We do not scrutinize on a member ' s past but we help each other to shape our future, a future with the spread of blindness constrained, and a future with the existence of blindness contained, of which it is only attainable with the active participation, both intellectually and actually, of every members on getting the words of rationality out to the world, about the harm of blind - faith especially when it is maliciously misused by powerful, wealthy, and organized religious institutions and networks
我們不會介懷各會員的過去?反而著重互相幫助?從而去營造我們的共同未來?一個「播盲」被抑制的未來?一個「盲信」被規范的未來?而這個未來的達成?只能夠是基於各信研會會員在「思想上和行動上」的通力合作?去把「理性之聲」傳至地極?尤其是要把「盲信之禍」暴露於人們眼前?而警告他們以免被一些「有權勢」 、 「有財力」 、 「有組織」的宗教機構與網路以「玩弄盲信」所迷惑。We do not scrutinize on a member ' s past but we help each other to shape our future, a future with the spread of blindness constrained, and a future with the existence of blindness contained, of which it is only attainable with the active participation, both intellectually and actually, of every members on getting the words of rationality out to the world, about the harm of blind - faith especially when it is maliciously abused by powerful, wealthy, and organized religious institutions and networks
我們不會介懷各會員的過去?反而著重互相幫助?從而去營造我們的共同未來?一個「播盲」被抑制的未來?一個「盲信」被規范的未來?而這個未來的達成?只能夠是基於各信研會會員在「思想上和行動上」的通力合作?去把「理性之聲」傳至地極?尤其是要把「盲信之禍」暴露於人們眼前?而警告他們以免被一些「有權勢」 、 「有財力」 、 「有組織」的宗教機構與網路以「玩弄盲信」所迷惑。The present financial report stresses great emphasis on the disclosing of the information of the tangible things, such as the storage of the goods, machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things, such as knowledge, human resource and self - imposed honor in their selling practice. the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation, evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information. the present financial report is set according to the general st andard, which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information
現行財務報告偏重於揭示存貨、機器設備等有形資產的財務信息，而對知識資本、人力資源、自創商譽等無形資產的財務信息揭示不足；現行財務報告缺乏對經營業務風險性和不確定性的反映；不能全面反映企業所承擔的社會責任履行情況；不能完全解決衍生金融工具的確認、計量及報告問題；缺少對分部信息的披露；現行財務報告是標準化的通用報告，這難以滿足財務信息使用者對信息需求的多樣性和特殊性要求；現行財務報告計量基礎單一，不能完整地反映經濟現實；市場價值計量基礎的運用面狹窄；現行財務報告重法律形式，輕經濟實質；時效性不強等等。The court heard that the defendants, in the course of preparing tax returns for the years of assessment from 199293 to 199697, had instructed the return preparer to scale down the operation of the printing business including the turnover, purchases, subcontracting and salaries expenses. the company had understated profits totalling $ 4, 408, 506, and thus a total amount of $ 645, 880 tax had been undercharged for the five assessment years
案情透露，兩名被告在擬備有關報稅表期間，指示代其報稅的會計事務所調低印刷生意規模，將公司的營業額和購貨、加工費、薪金等支出同時縮減，因而可在這五個課稅年度共短報利潤4 ， 408 ， 506元，涉及逃繳稅款共645 ， 880元。The court heard that the defendants, in the course of preparing tax returns for the years of assessment from 1992 93 to 1996 97, had instructed the return preparer to scale down the operation of the printing business including the turnover, purchases, subcontracting and salaries expenses. the company had understated profits totalling 4, 408, 506, and thus a total amount of 645, 880 tax had been undercharged for the five assessment years
案情透露，兩名被告在擬備有關報稅表期間，指示代其報稅的會計事務所調低印刷生意規模，將公司的營業額和購貨加工費薪金等支出同時縮減，因而可在這五個課稅年度共短報利潤4 ， 408 ， 506元，涉及逃繳稅款共645 ， 880元。Eventually, the rights and interests of the company and other related parties are impaired. as common transactions, arm ’ s length transactions enter into the accounting processing system, after the confirming, measuring, discoursing and reporting. and the effects of such transactions are represented in the financial statements at last
如同正常的市場交易一樣，企業所發生的關聯交易同樣也要進入會計信息加工系統，其對企業財務狀況和經營成果的影響，經過會計要素的確認、計量、披露和報告等環節，最終反映在企業的會計報表中。分享友人