stock accounting 中文意思是什麼

stock accounting 解釋
庫存帳目
  • stock : n 〈德語〉 滑雪手杖。n 1 （樹等的）干，根株，根莖。2 【園藝】砧木；苗木；原種。3 〈古語〉木塊，木...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Financial accounting issues derived from defect in equity stock structure of listed company

    上市公司股權結構缺陷帶來的財務會計問題
  2. Your company ' s stock can become a " currency " that can be used to acquire other companies or incentivize employees and management. financial and accounting challenges are also present

    你的公司的股票由此成為可流通的，可以用來吞併其他公司或者獎勵職工和管理人員。資金和財務會計上的挑戰也同時存在。
  3. On intercross stock - holding, accounting report combination and parent company investment profit and deficit verification

    論母子公司與交叉持股的法律問題
  4. Second, for the reasons of the profits of the momentum or contrarian strategies, we find : ( 1 ) momentum or contrarian strategies exhibit an interesting pattern of seasonality in china stock market different from january effect found in mature market, which seems to exist a link with the cycle of disclosure of accounting information for fiscal year

    其二，就中國股市中慣性與反向效應之潛在成因而言， （ 1 ）中國股市的慣性與反向效應表現出特殊的季節效應特徵，似乎更有可能與上市公司目前的年報報表披露周期所形成的平均循環長度相關聯。
  5. It is important for the accounting information disclosure to set up a fair, impartial and open stock market

    會計信息披露是確保建立公平、公正、公開證券市場的重要條件，是構築證券市場的基石。
  6. The analysis of five typical cases, which are miketer ' s cheating in listing, the artificial accounting by yinguangxia, the deceitful reorganization and inside story of yian technology, the chaos of creditor ' s rights and liabilities of jiuzhou stock company and the misappropriation of stock company ' s benefits by meiera stockholder, are listed from chapter 2 to chapter 6 respectively. the operation report, pronunciamentos and the medium and research institutions " comments on those companies are referred in this research, and the introduction of those companies, the facts of the credibility deficiency and the comments of those facts are also included in this analysis

    第二章至第六章分別對麥科特欺騙上市案例、銀廣夏假賬案例、億安科技虛假重組及內幕交易案例、九州股份債權和債務混亂案例和美爾雅大股東侵佔股份公司利益案例進行分析，案例研究參閱了幾家上市公司歷年業績報告、公告書、有關媒體及研究機構對公司及事件的評論等材料，分析過程包括這幾家上市公司基本情況介紹、信用缺失的主要事實以及對案例的評述等。
  7. Discussion of the management strategy of stock accounting

    淺談存貨核算的管理策略
  8. Begin to understand the accounting for stock options

    開始了解股票選擇權會計。
  9. Statements of trading stock held by the person at the end of the accounting period and all records of stocktakings from which any such statement of trading stock has been prepared

    該人于年結當日所持的營業存貨的陳述書，以及清點存貨的一切紀錄，而有關的營業存貨陳述書乃根據該等紀錄而編制的；
  10. I study systematically some relevant accounting theory of stock warrant and treasury stock. in view of my own researching achievements, i explain and list on some examples of stock warrant and treasury stock ' s accounting treating

    系統地研究了西方關于認股權證和庫減股的相關會計理論，根據自己的研究所得對不同情況下的認股權證和庫藏股業務的會計處理進行了舉例說明。
  11. This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. the paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock ' s redemption of our country in the future, and studies cash basis ' s accounting treating problem about the stock ' s transformation

    本文在借鑒國內外研究成果的基礎上，分別研究和介紹了關于優先股、認股權證及庫藏股的一些基本理論知識，分別佔在不同角度和立場充分論述了在中國開展優先股、認股權證及庫藏股制度的意義，結合我國的相關法律規定，創造性地提出了未來我國開展優先股贖回業務的會計處理程序或模式，並且對在關于股票轉換業務中涉及現金收付的會計處理問題進行了研究。
  12. Marking all financial assets to market, which is the proper accounting approach for fund management, we achieved an investment return in 2003 of hk 89. 6 billion. in terms of the actual amount, this is the third highest return in the history of the exchange fund, though it is understandably behind 1998 and 1999, when investment return was boosted by book profits from the stock market intervention

    若依照基金管理的會計方法對所有金融資產進行市值評估，外匯基金在2003年的投資回報額是896億港元，這是外匯基金歷來錄得的第三高回報，不過當然比不上1998及1999年的成績，因為股票市場入市行動錄得的帳面溢利大大推高了這兩個年度的回報額。
  13. This dissertation divided into four chapter, chapter 1, discussing the necessity for norm disclosure related party relationships and transactions, introducing the accounting standard about this section from the theories angle ; chapter 2. using the accounting standard analysis the status in quo of listed company, collect amount ' s sample from shanghai and shenzhen stock market to using the actual date analyzing ; chapter 3

    用會計準則標準來實證分析上市公司關聯交易及披露情況，在這一章中，從滬深兩地股市採集一定量的樣本，用實際的數據來分析關聯方關系及其關聯交易的披露存在的問題、原因及危害；第三章
  14. However, the accounting method for stock option raise battle between investors and executive. after comparing the advantage and disavantage of different accounting metho, it is concluded that fair value approach can be the appropriae method to measure the real cost of remneration

    因此，司法機構雖然無法完全推託自己作為正義的最後一道防線的角色，但是其不情願、遲疑和保守的態度是毋庸疑問和可以理解的。
  15. The reconstructing of enterprises to stock companies and the negotiable securites exchange in the market after they come into being are revolution of chinese economy system, which has the meaning of lining out the era. the thesis is based on the transformation of chinese accounting target, and challenges to the questions of accounting information quality. on the influence of accounting rule internationalization and other aspects. the thesis affirm sufficiently the great driving function to which stock system gives in chinese accounting idea progress, at the same time it disclose the transformation background of chinese accounting system and its main content

    企業股份制改造和股份公司成立后進入市場進行證券交易，是我國經濟體制的一次具有劃時代意義的大變革，同時也有力地推動了我國會計制度的變革。本文首先從我國會計目標的轉變、會計信息質量受到挑戰、具體會計準則的產生、會計思想與國際接軌等方面，充分肯定了股份制對我國會計思想的發展所起到的巨大推動作用，也在另一方面顯示了會計準則制度制定的時滯性，揭示了我國會計制度改革的背景和主要內容。
  16. False accounting information of company in the stock - market and its management

    上市公司會計信息失真及治理
  17. 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
  18. In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s

    在第一章「國外審計界對舞弊行為的理論研究」中，介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果，包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵，並對美國近期發生的重大會計舞弊案件進行了剖析。
  19. 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。
  20. 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。
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