segment n. 1.(自然形成的)段落;斷片;部分;分節(jié);段;節(jié)。 2.【數(shù)學(xué)】(線)段;弓形。 3.圓缺;球缺。 4.環(huán)節(jié);切片。 5.【生物學(xué)】分裂片;體節(jié);環(huán)節(jié);【植物;植物學(xué)】細(xì)裂片;全裂片。 6.【電學(xué)】整流子片;【計(jì)算機(jī)】程序段;【機(jī)械工程】扇形體;弧層;拼合輪緣。 a segment of an orange 橘子的一片。 the jointed segments of a bamboo stem 一根竹子的許多節(jié)段。 in segments 成節(jié)[段],分節(jié)[段]。 vi. 【生物學(xué)】分裂。 guide segment 弓形座。 mica segment 云母片。 vt. 分割,分裂;【生物學(xué)】使分裂。 a segmented worm 環(huán)蟲。
information n. 1.通知,通報(bào),報(bào)告。 2.報(bào)導(dǎo),消息,情報(bào)。 3.資料,知識(shí),學(xué)識(shí)。 4.【自動(dòng)化】信息,數(shù)據(jù)。 5.【法律】起訴,告發(fā)。 acting on information received 〔警察作證時(shí)用的話〕據(jù)報(bào)導(dǎo)。 ask for information about [concering, on] sth. 打聽關(guān)于某事的消息。 For fuller information, please contact ... . 欲知詳情,請(qǐng)與…聯(lián)系。 information concering the enemy 敵情。 a man of wide information 博學(xué)多聞的人。 a mine of information 知識(shí)寶庫(kù)。 official information 官方消息。 pry for information 刺探情報(bào)。 firsthand information 第一手資料。 For Your I- Only 僅供參考。 get in [collect, gather] information(up)on 增加…的知識(shí),搜集…的情報(bào)。 lay [lodge] information against sb. 告發(fā)某人。 adj. -al
Research on the regulation of segment information disclosure of publicly listed companies 上市公司會(huì)計(jì)信息披露監(jiān)管的博弈分析
Research on the development of disclosure system of segment information of publicly listed companies in the u . s 美國(guó)上市公司分部信息披露制度發(fā)展研究
Hitherto , reporting segment information has been an international convention . many countries have issued standards and systems to regulate the disclosing of segment information 迄今為止,報(bào)告分部信息已成為國(guó)際慣例,許多國(guó)家發(fā)布準(zhǔn)則和制度規(guī)范分部信息的披露。
Currently , the requirements on the disclosure of segment information in our country are still in the embryo . there is not a single standard to comply with 企業(yè)披露分部信息時(shí)所依據(jù)的重點(diǎn)不同,有的企業(yè)以產(chǎn)業(yè)分部為主,有的以地區(qū)分部為主,而有的是產(chǎn)業(yè)分部和地區(qū)分部并重。
This part concerns the relevance , reliance and comparability of segment information and points out that the usability of segment information is the consolidated result of relevance , reliance and comparability 本文分別闡述這些質(zhì)量特征在分部信息中的披露要求,并指出信息的有用性是相關(guān)性、可靠性和可比性的效用函數(shù)。
Then i discuss the importance of segment reporting by depicting its impact on stock market , indirect financing market , macro - control and internal management part two , segment information ' s quality and principles of disclosure 因此分部報(bào)告應(yīng)運(yùn)而生。然后從分部報(bào)告對(duì)我國(guó)股票市場(chǎng)、間接融資市場(chǎng)、國(guó)家宏觀管理和集團(tuán)內(nèi)部管理四個(gè)方面來論述分部報(bào)告在我國(guó)的現(xiàn)實(shí)意義。
Part four , the current situation of the disclosure of segment information in our country and my suggestions . although the accounting standard - segment reporting draft has improved in several aspects , there are still a lot to be considered 本文著重討論了分部報(bào)告的主體、分部的劃分、分部報(bào)告的報(bào)告形式、報(bào)告分部的確定、分部報(bào)告的信息內(nèi)容和分部報(bào)告的會(huì)計(jì)政策等問題。
This paper introduces the evolution of segment information disclosure in the us and reviews the roles played by various institutions in the evolution process , which serves as a good reference for chinese enterprises 本文介紹了美國(guó)分部信息披露制度的發(fā)展情況,考察了在促進(jìn)美國(guó)分部信息披露制度發(fā)展方面不同機(jī)構(gòu)發(fā)揮的重要作用,為進(jìn)一步完善我國(guó)上市公司分部信息披露制度提供了借鑒。
So i point out the shortages of this draft and make suggestions on the scope of the standard to be applied , recognition of segments , segment revenue ' s components , segment expense ' s components , vertical segment and the time to disclosure of segment information 本文主要對(duì)分部報(bào)告準(zhǔn)則的適用范圍、分部的劃分、分部收人的定義及內(nèi)容、分部費(fèi)用的定義及內(nèi)容、垂直分部的處理和分部報(bào)告的披露期間等問題提出自己的建議。
I point out the shortages of current provisions and conclude < wp = 12 > that it is necessary to draft a standard on the disclosure of segment information . absorbing the methods which are applicable to our country , my initial imagination of segment report standard i 我國(guó)目前對(duì)分部信息的披露要求尚處于雛形的階段,有關(guān)規(guī)定散見在財(cái)政部和證監(jiān)會(huì)的法規(guī)中,還沒有一套完整的分部報(bào)告準(zhǔn)則可以遵循,上市公司披露的分部信息尚有許多不規(guī)范之處。