general accounting report 中文意思是什麼

general accounting report 解釋
會計總報告
  • general : adj （opp special）1 一般的，綜合的，通用的。2 普通的，廣泛的，通常的。3 全體的，總的；全面的，普...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • report : vt 1 告知，報告，匯報；報導（新聞、調查結果等）；發表，公布，發表公報。2 傳達（人的話）；轉述；傳...
  1. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  2. These measures include : make the system of securities laws to perfect, consummate the institutions of the legal person in the listed companies, base securities regulatory authority to regulate the securities market according to law, maintain order of the securities market and ensure the lawful operation of the same, reinforce continuing disclosure of information and the system of financial and accounting reports, make the listed companies shall immediately submit an ad hoc report on the details of such major event to the securities regulatory authority and to the stock exchanging and the same known to the general public, promote investors consciousness of protecting themselves and consummate the civil litigation mechanism to gain compensation and damages, make use of the press to supervise the stock market and reinforce punishment to the persons who act securities fraud

    在這些原則的指導下，本文提出了一套規制證券欺詐的具體法律措施.包括健全證券法律體系，做到證券欺詐的規制有法可依;完善上市公司的法人治理結構，建立完善的證券監管體系，尤其對證券業協會的性質、功能和職責從法律上給予明確界定以確保充分發揮證券行業的自律作用，最大限強化信息披露責任，嚴格會計制度，力求信度地避免證券欺詐行為發生;強化信息披露貢任，產格會計刷度，刀水侶息準確，披露及時;增強廣大中小投資者的自我保護意識，完善賠償訴訟機制;依法賦予新聞媒體輿論監督權，充分發揮新聞媒體監督作用;深入研究證券欺詐者心理規律，加強法律懲治力度
  3. From the perspective of timeliness of accounting information, interim financial report reflecting a shorter operating period has raised the attention of supervising departments and the general investors in recent years

    一般來說，編制中期報告的主要目的是滿足信息使用者預測年度收益的需要，為信息使用者的經營決策提供信息。
  4. First, virtual enterprise will be a general organization model, which causes the diversification of accounting entities. second, as the organizing activities, production and management of the organization get more intelligent and automatic, intangible assets take over dominant status and the isolated information will disappear. with the support of information technology, the accounting confirmation and accounting measurement to intangible accounting element is making great progress, it causes the diversification of financial report content

    首先，在電子商務環境下，虛擬企業將成為一種普遍的組織形式，導致了財務報告主體的多元化；其次，企業的組織、生產、管理活動都達到了高度智能化和自動化，企業內信息孤島消失，無形化資產在企業中占據主導地位，在新技術和強烈的商業需求的推動下，對這些無形要素的確認和計量得到了巨大發展，使財務報告的內容趨向于多元化；最後，在信息技術和全球性的企業網路的支持下，事項會計的廣泛應用，使實時報告成為可能，用戶可以在任何時間，任何地點得到他需要的所有財務報告信息。
  5. The third section redefined the conception of the accounting postulates in the electric network environment. it proposed that the contradictory accounting principle may coexist, and discussed the challenge of the triple - entry bookkeeping pointed to unchangeable double - entry bookkeeping in hundreds of years and thorough innovation the accounting event methods aimed at the process methods of traditional accounting data the accounting report developed from the general process report to mass customization report

    第三部分對網路環境中的會計假設進行了重新定義，提出相互矛盾的會計原則可以同時並存的觀點，同時論述了三式簿記向幾百年不變的復式簿記提出的挑戰和會計事項法對會計數據處理思想的徹底變革，會計報告由通用的形式向按需報告的個性化發展。
  6. Washington ? a report by the general accounting office suggests that the government has not fully addressed all legal issues that would come into play in efforts to promote widespread adoption of healthcare information technology

    華盛頓?美國總審計署的一份報告指出政府還沒有提供完整的法規，進而努力推動醫療衛生信息技術的廣泛應用。
  7. The importance of these checks was underscored by a 1997 general accounting office ( gao ) report that stated that such checks were a key factor in determining whether hong kong continued to maintain an effective export control system

    1997年總審計局（ gao ）的報告強調了這種檢查的重要性。報告指出，這種檢查是確定香港是否繼續保持有效出口控制制度的一個關鍵因素。
  8. The system is researched and developed for the sake of realizing the function and performance of general - report and fulfilling the operations requirement of accounting and statistics

    研究和開發本系統是為了：實現通用報表的功能和性能，滿足會計、統計的業務需求。
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