風險揭露報告 的英文怎麼說
中文拼音 [fēngxiǎnjiēlòubàogào]
風險揭露報告
英文
risk disclosure statement- 風 : Ⅰ名詞1 （空氣流動） wind 2 （風氣; 風俗） practice; atmosphere; custom 3 （景象） scene; view 4 ...
- 險 : Ⅰ名詞1 （險惡不容易通過的地方） a place difficult of access; narrow pass; defile 2 （危險） dange...
- 揭 : Ⅰ動詞1 （把粘在別的物體上的片狀物取下） tear off; take off 2 （把蓋在上面的或遮擋的東西拿起） unc...
- 露 : 露動詞[口語] （顯露; 表現） reveal; show
- 報 : Ⅰ動詞1 （告知; 報告） report; declare; announce 2 （回答） reply; respond; reciprocate 3 （答謝）...
- 告 : 告動詞（由上至下告知） officially announce
- 風險 : risk; hazard; danger
- 揭露 : expose; unmask; ferret out; uncover; disclose; show up; lay bare; bring to light
- 報告 : 1. （告訴） report; make known; inform 2. （講演; 書面申請或總結） report; speech; talk; lecture; advisory
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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。
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