segment n. 1.(自然形成的)段落;斷片;部分;分節;段;節。 2.【數學】(線)段;弓形。 3.圓缺;球缺。 4.環節;切片。 5.【生物學】分裂片;體節;環節;【植物;植物學】細裂片;全裂片。 6.【電學】整流子片;【計算機】程序段;【機械工程】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 一根竹子的許多節段。 in segments 成節[段],分節[段]。 vi. 【生物學】分裂。 guide segment 弓形座。 mica segment 云母片。 vt. 分割,分裂;【生物學】使分裂。 a segmented worm 環蟲。
information n. 1.通知,通報,報告。 2.報導,消息,情報。 3.資料,知識,學識。 4.【自動化】信息,數據。 5.【法律】起訴,告發。 acting on information received 〔警察作證時用的話〕據報導。 ask for information about [concering, on] sth. 打聽關于某事的消息。 For fuller information, please contact ... . 欲知詳情,請與…聯系。 information concering the enemy 敵情。 a man of wide information 博學多聞的人。 a mine of information 知識寶庫。 official information 官方消息。 pry for information 刺探情報。 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,搜集…的情報。 lay [lodge] information against sb. 告發某人。 adj. -al
Research on the regulation of segment information disclosure of publicly listed companies 上市公司會計信息披露監管的博弈分析
Research on the development of disclosure system of segment information of publicly listed companies in the u . s 美國上市公司分部信息披露制度發展研究
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,報告分部信息已成為國際慣例,許多國家發布準則和制度規范分部信息的披露。
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 企業披露分部信息時所依據的重點不同,有的企業以產業分部為主,有的以地區分部為主,而有的是產業分部和地區分部并重。
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性、可靠性和可比性的效用函數。
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 因此分部報告應運而生。然后從分部報告對我國股票市場、間接融資市場、國家宏觀管理和集團內部管理四個方面來論述分部報告在我國的現實意義。
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告的主體、分部的劃分、分部報告的報告形式、報告分部的確定、分部報告的信息內容和分部報告的會計政策等問題。
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 本文介紹了美國分部信息披露制度的發展情況,考察了在促進美國分部信息披露制度發展方面不同機構發揮的重要作用,為進一步完善我國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 本文主要對分部報告準則的適用范圍、分部的劃分、分部收人的定義及內容、分部費用的定義及內容、垂直分部的處理和分部報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 我國目前對分部信息的披露要求尚處于雛形的階段,有關規定散見在財政部和證監會的法規中,還沒有一套完整的分部報告準則可以遵循,上市公司披露的分部信息尚有許多不規范之處。