Chinese translation for "中期财务报告"
|
- mid-term financial report
Related Translations:
中期流产: midtrimester abortionsecond trimester abortion 中期资本: medium term capitalmedium-term capital
- Example Sentences:
| 1. | The research of imformation on chinese mid - term financial report
我国中期财务报告准则的信息披露研究 | | 2. | Because more accounting estimate is used in the interim report and the interim report lacks of effective external supervision ( the interim report mustn ’ t be audited ) , therefore , the analysis of the interim report is of extreme importance
随着中期报告披露政策的施行,中期报告对于投资者进行分析也起到越来越重要的作用。那么,市场对中期财务报告的盈余信息具有怎么样的反应 | | 3. | Their results indicated that the release of annual report can cause market reaction . it means that the information provided by annual report is useful for decision - making . business uncertainty is increasing as competition is becoming increasingly fierce
近年来,随着我国上市公司数量的增加,上市公司信息披露制度逐步规范,中期财务报告也逐渐成为我国证券市场信息披露体系中的重要组成部分。 | | 4. | Every july and august when the semiannual reports are issued , facing the reports numberless as the sand , one question is asked : is the information disclosed in the semiannual report useful ? this dissertation attempts to answer this question empirically using the “ event study ” method . this article divides into five parts
本文在中期财务报告理论和有效资本市场理论的基础之上,运用事件研究的方法,以“异常报酬率”和“未预期会计收益”为主要分析手段,以简洁的数学工具,对中期财务报告的信息含量进行了实证分析。 | | 5. | 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。 | | 6. | Chapter 1 : the general of the derivative ; in this part , we analysis the international accounting rule , america accounting rule and china ' s accounting rule , acknowledge the definition of the derivative instrument ; we discuss how to control the derivative risk ; chapter 2 : the acknowledge , measurement and information development of derivative ; i argue that we should be away the " past tradition or issue " , and focus on the actual future economic payoff . i discuss how to define the choice standard of the of derivative risk measure
第二部分，衍生金融工具的确认、计量与披露，笔者认为应当绕开“形式上的过去交易和事项”的约束，着眼于“事实上的未来经济利益和损失” ，将衍生金融工具确认为“过去的交易或事项” ；论述了衍内容提要生金融工具的计量标准的选择;为了提高会计信息的质量，笔者认为，应该建立衍生金融工具中期财务报告制度。 |
- Similar Words：
- "中期报告；临时报告" Chinese translation, "中期比特误码率" Chinese translation, "中期变动" Chinese translation, "中期裁定" Chinese translation, "中期财务报表" Chinese translation, "中期财政援助" Chinese translation, "中期采摘的雪茄烟烟叶" Chinese translation, "中期采摘的雪茄烟叶" Chinese translation, "中期测量" Chinese translation, "中期产业权或权益" Chinese translation
|
|
|
