The latest disclosure package covers cash flow statements , market risk exposure and segmental reporting 最新的披露方案涵蓋現金流量表市場風險及分類報告。
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分部報告準則中的幾個重要的問題進行探討,對分部的報告主體、分部的劃分標準、可報告分部的確定、分部報告披露內容、期間及形式以及如何對分部報告作財務分析進行了分析及論述,闡明了自己的意見,提出了改進建議。為了便于財務人員收集數據,得到非合并信息,我們需要一個具體的操作方案來指導分部報告的編制。
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合我國實際提出以個別會計報表加總數為基礎,編制工作底稿對各項匯總數據進行劃分、計西南交通大學碩士研究生學位論文第頁算、抵銷的具體編制方案,并以銀都集團為例對編制方案進行實施,驗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為例提出了分部報告這一概念,對分部報告的國際背景做了介紹,結合證監會和財政部的規定回顧了我國企業集團分部信息從自愿披露到較為嚴格的強制披露這一過程,綜述了合并報表的缺陷和實施分部報告的必要性。
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 對于報表使用者來說,雖然合并報表可以總括地反映銀都集團的全貌,滿足信息用戶了解整個集團的財務狀況和經營成果的要求,但是,由于集團經營的多元化,報表使用者難以利用公司整體的財務資料來深入分析企業經營得失的原因,而隨著理性程度的提高,投資者和其他財務信息使用者對集團分部信息的關注程度日益提高,對銀都集團分部報告的要求也隨之增加了。