segmental information 中文意思是什麼

segmental information 解釋
切分信息
  • segmental : adj. 1. 節的；段的；分節的；分段的；部分的；線段的；弓形的。2. 圓缺的；球缺的。3. 【生物學】環節的；體節的；分節的。
  • information : n. 1. 通知，通報，報告。2. 報導，消息，情報。3. 資料，知識，學識。4. 【自動化】信息，數據。5. 【法律】起訴，告發。adj. -al
  1. Enhancements to the disclosures on asset quality, profitability and segmental information were also introduced

    此外，有關資產質素、盈利及分類資料的披露要求亦已提高。
  2. So in chapter 2, firstly the author point out the shortages of current provisions and then the opinions and suggestions on the main contents of the segmental report are presented, such as the basis of recognizing segments, the identification of reportable segments, the format and period of segmental report, the contents of segmental information and the methods iv 31 of analyzing the segmental report, etc. for accountants to get non - consolidated information of a company ' s or an enterprise group ' s subsidiaries by geography and industry, an operating scheme is needed to guide the segmental reporting

    在本文的第二章中作者對分部報告準則中的幾個重要的問題進行探討，對分部的報告主體、分部的劃分標準、可報告分部的確定、分部報告披露內容、期間及形式以及如何對分部報告作財務分析進行了分析及論述，闡明了自己的意見，提出了改進建議。為了便於財務人員收集數據，得到非合併信息，我們需要一個具體的操作方案來指導分部報告的編制。
  3. Currently, the requirements on the disclosure of segmental information in our country are still in the embryo, and there is not a detailed standard to comply with. it is necessary to establish a standard on the disclosure of segmental information on the basis of the situation of china

    目前我國分部信息的披露還處在雛形階段，相關規定散落在財政部和證監會的法規中，這種狀況既不利於上市公司行為的規范，也不符合與國際慣例接軌的要求。
  4. For financial report users, though consolidated financial statement can fairly present the financial condition and operating results of yindu group as a whole, it ignore some important information of diversified operations, making the users of financial information unaware of the profitability, prospect and risk condition of different industry and geography while the enterprise groups diversifying their operations in order to occupy markets and reduce risks. as the investors and other financial information users pay more attention to the segmental information, the demands for segmental report are increased

    對于報表使用者來說，雖然合併報表可以總括地反映銀都集團的全貌，滿足信息用戶了解整個集團的財務狀況和經營成果的要求，但是，由於集團經營的多元化，報表使用者難以利用公司整體的財務資料來深入分析企業經營得失的原因，而隨著理性程度的提高，投資者和其他財務信息使用者對集團分部信息的關注程度日益提高，對銀都集團分部報告的要求也隨之增加了。
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