| 1. | Royal sun alliance announced year end results 2006
皇家太阳联合保险集团公布2006年度财务报告 |
| 2. | Royal sun alliance announces 2005 year end results
皇家太阳联合保险集团发布2005年度财务报告 |
| 3. | Annual report disclosure
年度财务报告公布事项 |
| 4. | Annual financial report
年度财务报告 |
| 5. | March 2006 . today royal sun alliance group announced the year end results for 2005 with key highlights
2006年3月9日，今天皇家太阳联合保险集团公布了2005年度财务报告及主要摘要： |
| 6. | Article 19 an enterprise shall at least evaluate the hedging effectiveness when formulating medium - term or annual financial statements
第十九条企业至少应当在编制中期或年度财务报告时对套期有效性进行评价。 |
| 7. | Financial condition proof is the domestic year finance affairs that shows foreign nationality personage is in office of congress plan division report , stock trades odd , governmental tax sheet
资信证实是指外籍人士所在国会计师事务所的家庭年度财务报告、股票交易单、政府税单等。 |
| 8. | The board of directors shall keep a copy of the latest financial report of the credit union together with the audit report , hung in a conspicuous place at the registered office of the credit union
董事会常备本社最近之年度财务报告书，及查帐报告书，张贴于本社登记之办公地点显著位置。 |
| 9. | In fact , one of the limiting of research on voluntary disclosure is the difficulty of confirm the limit range of measuring voluntary disclosure at present . owing to above reason , the paper investigates the disclosure overload in annual financial reports of chinese listed companies , and studies the standard which measure the disclosure overload of finance information and the economic results of excess disclosure . the paper also inquiries into the reasons which result in disclosure overload in our listed companies ’ financial reports and then puts forward serial countermeasures and policy suggestions
有鉴于此,本文将结合对上市公司年度财务报告主要是表外信息披露过剩现状的调查分析,研究衡量会计信息披露过剩的标准以及信息披露过剩的经济后果,探讨造成我国上市公司财务报告表外信息披露过剩的原因以及解决我国上市公司财务报告表外信息披露过剩的途径,并从消除过剩信息的角度对限定自愿性信息披露的范围提出建议,也希望对自愿性信息披露后续的研究有所借鉴意义。 |
| 10. | Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that ， it is also depicted the influences from interim accounting changes ， the accounting of two special gains and losses items ， the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee
首先通过有关定义的介绍，指出通常意义下的中期财务报告是相对于年度财务报告而言的，是企业在正常经营情况下定期对外披露、且涵盖期间短于一个完整会计年度的财务报告。然后在此基础上，围绕谁是财务报告信息的使用者、他们需要哪些信息，以及企业应该提供哪些信息，推断出中期财务报告的侧重点对于年度财务报告应有所不同，但从本质上讲，两者都属于一种不完全循环期间的定期报告，都具有满足信息使用者决策需要的共同目标。 |
