financial statement notes 中文意思是什麼

financial statement notes 解釋
財務報表注釋
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • statement : n. 1. 陳述，聲明，聲明書。2. 【法律】供述；交待。3. 【商業】貸借對照表；（財務）報告書。
  • notes : （備注）：此項用來標注一些說明性的文字。 各項說明和應用實例
  1. 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。
  2. 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。
  3. 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。
  4. Notes of financial statement

    會計報表附註新譯灣翻譯
  5. The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6

    筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。
  6. The notes to financial statements is the foundation to the basic statement information, and is the clear furthermore complement or explaination, at keeping the basic statement text, which has raised the quantity of accountancy ' s information, strengthened the reliability, accuracy, integrity of the financial report, and make the statement user acquire the full understanding from the financial standing of the business enterprise, conducting the result and the cash discharges to do a sound judgment

    會計報表附註作為財務報告的重要組成部分，以其自身特有的優勢而倍受關注，因為會計報表附註是對會計報表主表信息的進一步補充、解釋說明，在保證會計報表主表提供信息的基礎上，更能提高會計信息的質量，增強會計報表的真實性、完整性，從而報表使用者對公司的財務狀況和經營成果及現金流量有更充分的認識、了解，進而做出更合理的預測、決策。
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