| 1. | Credentials are fully disclosed
证书充分披露 |
| 2. | Full disclosure principle
充分披露原则 |
| 3. | High quality statements , which are of full disclosure and fair , may be the common require of 21st century financial report statements
可以说“高质量的报表，即公允而充分披露的报表，可能是21世纪对公司财务报表的普遍要求” 。 |
| 4. | To set up information disclosure mechanism is the best measure to protect investors , establish public confidence , and to strengthen market efficiency
建立信息披露机制，充分披露信息是保护投资者、建立公众信心和增强市场效率的最好措施。 |
| 5. | The disclosure principle holds that a company ' s financial state ? ments should report enough information for outsiders to make knowledgeable decisions about the company
充分披露原则是指公司的财务报表应报告充足的信息，以使外界人士能够据此作出有关公司的正确决策。 |
| 6. | It was considered that the government should require fund - raisers or organizations granted tax - exempt status , to disclose sufficient information about their financial position for public inspection
委员认为政府应要求获豁免缴税的筹款者和机构充分披露有关其财政状况的资料，以供公众查阅； |
| 7. | The protection of investors is not to make sure that they will win in the market , but in the condition of complete information release , the investors should be responsible to their investment decisions
投资者保护并不是保证投资者获利，投资者要在信息充分披露的前提下，对自己的投资决策负责。 |
| 8. | The transparency of the form laws and regulations is basics prerequisite that the accounting information publishes , it is the basic basis that the accounting information fully publishes ; the transparency principle is one of the mains principle of wto
法律法规的透明度是会计信息披露的基本前提，是会计信息充分披露的基本依据；透明度原则是wto的主要原则之一。 |
| 9. | Because some businesses and projects out of capital - debt table are increasing , the traditional financial reports can not give useful accounting information completely , therefore , the demand for revolution in financial reports is rising day by day
由于一些资产负债表外业务和表外项目的不断增加，使得传统的财务报告已不能充分披露有用的会计信息，要求改革财务报告的呼声日渐高涨。 |
| 10. | According to system economics , rpt increased the risks of the potential infringement of the minority stock holder ’ interests . while , according to the signal theory of the agency by agreement , fully reveal of the rpt , can offer more transparent accounting information
根据制度经济学的分析,关联交易存在着潜在的侵害中小股东的利益的风险,而根据委托代理的信号理论解释,充分披露关联交易,能够提供更加透明的会计信息。 |
