segmental reporting中文什么意思

發(fā)音:

用"segmental reporting"造句

分部報(bào)告

segmental: adj. 1.節(jié)的；段的；分節(jié)的；分段的；部分的；線(xiàn)段的 ...
report: vt. 1.告知，報(bào)告，匯報(bào)；報(bào)導(dǎo)(新聞、調(diào)查結(jié)果等)； ...
segmental: adj. 1.節(jié)的；段的；分節(jié)的；分段的；部分的；線(xiàn)段的；弓形的。 2.圓缺的；球缺的。 3.【生物學(xué)】環(huán)節(jié)的；體節(jié)的；分節(jié)的。
reporting: 報(bào)道; 報(bào)告編寫(xiě)報(bào)告; 發(fā)送情報(bào); 匯報(bào); 申報(bào)
precast-segmental: 裝配式預(yù)制的

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例句與用法

The latest disclosure package covers cash flow statements , market risk exposure and segmental reporting
最新的披露方案涵蓋現(xiàn)金流量表市場(chǎng)風(fēng)險(xiǎn)及分類(lèi)報(bào)告。
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(duì)分部報(bào)告準(zhǔn)則中的幾個(gè)重要的問(wèn)題進(jìn)行探討，對(duì)分部的報(bào)告主體、分部的劃分標(biāo)準(zhǔn)、可報(bào)告分部的確定、分部報(bào)告披露內(nèi)容、期間及形式以及如何對(duì)分部報(bào)告作財(cái)務(wù)分析進(jìn)行了分析及論述，闡明了自己的意見(jiàn)，提出了改進(jìn)建議。為了便于財(cái)務(wù)人員收集數(shù)據(jù)，得到非合并信息，我們需要一個(gè)具體的操作方案來(lái)指導(dǎo)分部報(bào)告的編制。
So in chapter 3 and chapter 4 the author design a scheme to complete a segmental report , combined with the situation of china enterprise group , by dividing , calculating and offsetting the collected data of the totality of the individual financial data . finally , the author put the scheme in practice by applying it on the yindu group and justifies the feasibility of it
在第三章和第四章中本文結(jié)合我國(guó)實(shí)際提出以個(gè)別會(huì)計(jì)報(bào)表加總數(shù)為基礎(chǔ)，編制工作底稿對(duì)各項(xiàng)匯總數(shù)據(jù)進(jìn)行劃分、計(jì)西南交通大學(xué)碩士研究生學(xué)位論文第頁(yè)算、抵銷(xiāo)的具體編制方案，并以銀都集團(tuán)為例對(duì)編制方案進(jìn)行實(shí)施，驗(yàn)證了方案的可操作性。
In chapter 1 , this thesis begins with the problem of yindu group , reviews the international background of segmental report and the evolution from the completely voluntary disclosure to the strictly obligatory disclosure of enterprise group ' s segmental report in china . the limitation of the consolidated financial statement are also discussed in this part to interpret the necessity of the segmental report
在本文的第一章中作者以銀都集團(tuán)為例提出了分部報(bào)告這一概念，對(duì)分部報(bào)告的國(guó)際背景做了介紹，結(jié)合證監(jiān)會(huì)和財(cái)政部的規(guī)定回顧了我國(guó)企業(yè)集團(tuán)分部信息從自愿披露到較為嚴(yán)格的強(qiáng)制披露這一過(guò)程，綜述了合并報(bào)表的缺陷和實(shí)施分部報(bào)告的必要性。
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(duì)于報(bào)表使用者來(lái)說(shuō)，雖然合并報(bào)表可以總括地反映銀都集團(tuán)的全貌，滿(mǎn)足信息用戶(hù)了解整個(gè)集團(tuán)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果的要求，但是，由于集團(tuán)經(jīng)營(yíng)的多元化，報(bào)表使用者難以利用公司整體的財(cái)務(wù)資料來(lái)深入分析企業(yè)經(jīng)營(yíng)得失的原因，而隨著理性程度的提高，投資者和其他財(cái)務(wù)信息使用者對(duì)集團(tuán)分部信息的關(guān)注程度日益提高，對(duì)銀都集團(tuán)分部報(bào)告的要求也隨之增加了。