reporting standard 中文意思是什麼
reporting standard
解釋
審計報告標準-
The journal is the gold standard of business reporting
《華爾街日報》是商業報導的絕對標準。 -
Standard practice for quantitative measurement and reporting of hypoeutectoid carbon and low - alloy steel phase transformations
亞共析碳鋼和低合金鋼相位變換的定量測量和報告的標準規程 -
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。 -
The interim accounts are prepared in accordance with hong kong accounting standard 34 interim financial reporting issued by the hong kong institute of certified public accountants hkicpa and the disclosure requirements of the rules governing the listing of securities on the gem of the stock exchange gem listing rules
中期賬目乃根據由香港會計師公會會計師公會頒布的香港會計準則第34號中期財務報告及根據聯交所創業板證券上市規則創業板上市規則的披露規定而編制。 -
Remarks : 1. basis of preparation the interim accounts are prepared in accordance with statements of standard accounting practice no. 25 " interim financial reporting " issued by the hong kong society of accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange
備注： 1 .編制基準未經審核綜合中期帳目乃根據由香港會計師公會所頒布之會計實務準則第25號中期財務報告及香港聯合交易所有限公司創業板證券上市規則之要求而編制。 -
Reporting organizations are encouraged to make use of the aa1000 assurance standard i. e. a standard developed by accountability that provides guidance on implementing a credible, systematic verification process to assess, plan, describe and oversee the implementation of the verification process for their eprs
報告機構可採用aa1000 assurance standard即accountability制定的一套標準，指引如何推行可信而有系統的核實程序，以評估計劃說明及監管環保工作報告的核實程序 -
Standard guide for reporting results of analysis of water
水分析結果報告的標準指南 -
Standard practice for reporting slip resistance test results
防滑試驗結果報告的標準實施規范 -
Standard guide for reporting of test performance data for oil spill response pumps
漏油響應泵試驗性能數據報告的標準指南 -
Standard practice for reporting visual observations of oil on water
報告目觀測水中油含量的標準操作規程 -
Comparing with the old basic accounting standard, the new one has developed in many aspects : the property and status of the basic accounting standard are more explicit, the expression of objectives of financial reporting is more scientific, the expression of accounting principles is more refined and precise, the basic accounting standard generally constitute accounting elements and add the part of accounting measurement
摘要新的《企業會計準則基本準則》與原基本準則相比，主要在以下方面有了新發展：基本準則的性質與地位更加明確；財務會計報告目標的表述更加科學；會計核算一般原則的表述更加精練和準確；對會計要素從總體上加以規范；增加了會計計量部分。 -
Standard test method for determining and reporting the berthing energy and reaction of marine fenders
測定和報告船舶護舷材的靠船能量和反應的標準試驗方法 -
New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective
新準則在內容上有六大創新：即會計目標融決策有用論與受託責任論為一體；權責發生制確定為財務會計的一項基本假定；單獨系統地明示會計信息質量要求；利得、損失首次納入財務報表要素；全面系統規定會計計量屬性；以會計假設、目標和對象為起點構建在本準則。 -
But, imitate weave accounting forms for reporting is now short of unify, reasonable force standard and guide, also did by the general affair offices and enterprises themselves. so these accounting data are short of compare, often deviate reality, gloss over these enterprise ' s achievement badly, ca n ' t genuine reflect enterprise ' s future profit trend, so these data ' s available value discounted
但是，目前模擬會計報表的編制是各事務所和企業各行其是，缺乏統一、合理和強制的規范和指南，從而造成會計資料缺乏可比性，經常偏離實際，粉飾企業業績現象嚴重，不能真正反映改制后企業的未來盈利趨勢。 -
Standard practice for reporting opinions of technical experts
技術專家鑒定報告的標準規程 -
Standard practice for reporting particle size characterization data
報告粒度特性數據的標準規程 -
Remarks : 1. basis of preparation the unaudited consolidated quarterly accounts the quarterly accounts are prepared in accordance with hong kong statements of standard accounting practice hkssap no. 25interim financial reporting and the requirements of the rules governing the listing of securities on the stock exchange of hong kong limited
備注： 1 .編制基準未經審核綜合季度賬目季度賬目乃根據由香港會計實務準則香港會計實務準則第25號中期財務報告及根據香港聯合交易所有限公司證券上市規則之要求而編制。 -
Standard reports and input formats can be created to streamline the data collection and reporting process
標準報告和輸入格式可以設計來順暢資料?集和報告的流程。 -
A new item is added to insert the amount of share - based payments charged to the profit and loss account in accordance with the hong kong financial reporting standard 2
新增了一個項目，以填報依香港財務報告準則第2號在損益帳內扣除基於股份的開支。 -
Remarks : 1. basis of preparation the unaudited consolidated quarterly accounts are prepared in accordance with hong kong financial reporting standard issued by the hong kong society of accountants and the requirements of the rules governing the listing of securities on the growth enterprise market of the stock exchange of hong kong limited
備注： 1 .編制基準未經審核綜合季度賬目乃根據由香港會計師公會所頒布之香港財務匯報準則及香港聯合交易所有限公司創業板證券上市規則之要求而編制。
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