争论的焦点集中在分部信息披露的成本上。
The bone of contention focuses on the segment information disclosure cost.
分部信息的强制性披露一直是研究的热点问题之一。
The compulsory disclosure of the segment information has already become a focus in recent years.
第三条企业应当以对外提供的财务报表为基础披露分部信息。
Article 3 an enterprise shall disclose segment information on the basis of the financial statements it provides to outsiders.
公司出于竞争投资者有限的资金等目的有自愿披露分部信息的动因。
Some companies are motivated to make corporate disclosure on a volunteer basis for the purpose of attracting capital.
上市公司出于竞争投资者有限的资金等目的有自愿披露分部信息的动因。
In order to compete for the limited funds from investors, listed companies tend to disclose segment information voluntarily.
对外提供合并财务报表的企业，应当以合并财务报表为基础披露分部信息。
An enterprise which provides consolidated financial statements to outsiders shall disclose segment information on the basis of consolidated financial statements.
在这种背景下，按照企业经营的不同业务或不同地区进行分类披露分部信息应运而生。
Under this background, disclosing the segment information by sort arisen according to different business segments or different geographical segments at this historic moment.
最后，笔者针对我国上市公司分部信息披露存在的问题，提出了完善分部报告准则的建议。
At last, I rise some Suggestions to perfect the standard in accordance with the problems of disclosure of segmental reporting.
分部信息有助于改善信息使用者的预测能力，并在证券评价、风险评估方面具有决策有用性。
Segment information helps improve the predictive ability of information users, and has decision availability in security pricing and risk assessment.
但是，由于分部信息披露的外部性、分布不对称性等，不能完全依赖自愿披露，必须对分部信息披露进行适度的管制。
However, because of the externality and asymmetry of segment information, we cannot completely relay on the voluntary disclosure, but must regulate the segment information disclosure properly.
分部信息披露管制的目标是增加分部信息披露、提高企业所披露分部信息的质量、满足信息使用者对分部信息的需求。
The goal is to increase segment information disclosure, improve the quality of segment information, and enable it to meet the need of information users.
美国空军授予位于纽约州扬克斯的BAE系统公司信息和电子分部一份价值2800万美元的合同（F09603-03-D-0268）。
NEWTOWN, Conn. - The U.S. Air Force awarded BAE Systems Information and Electronics Division of Yonkers, N.Y., a ＄28 million contract (F09603-03-D-0268).
这项计划由美国AFRL信息和情报开发分部的信息处理部门管理，该分部也参与了AFRL计算机防御免疫系统（CDIS）的工作。
This program is managed by the U.S. AFRL Information Handling branch within the Information and Intelligence Exploitation Division as part of the AFRL Computer Defense Immune System (CDIS) initiative.
几周前，他在检查自己的信息流时，看到了一个Chee Chew发的帖子，Chee是我们柯克兰分部的一名工程师。
A few weeks ago he was checking out his Stream and saw a post from Chee Chew, an engineer in our Kirkland office.
雷声公司Solipsys分部的战术组件网(TCN)技术将可以使五角大楼通过固定和移动通信的方法，迅速的连接传感器和分发信息。
The Raytheon Solipsys Tactical Component Network (TCN) technology will enable the Pentagon to link sensors and distribute information instantly across both fixed and mobile communication methods.
该网站提供该公司及其产品，客户服务和临床产品分部等方面的基本信息。
This website provides basic information about the company and its products, customer services, and clinical segments etc.
提供分部报告信息的，还应披露该项资产所属的主要报告分部。
Where any segment of the reporting information is provided, the enterprise shall also disclose the segment of the main reporting to which this asset belongs to.
此外本文还分析了分部报告在对多样化经营公司的信息披露上的作用和影响。
In addition we analyze the function and influence of segment report has on the information disclosure of diversified business companies.
该网站提供有关该所的相关信息，包括成员，分部，和出版物等。
This website provides related information about the institute, including members, divisions, and publication etc.
分部覆盖全国的，社会信息广阔。
Divisions covering the whole country, the vast social information.
美国海军日前选定洛克希德·马丁公司参与海军空战中心武器分部的未来信息融合任务的竞标。
SAN DIEGO --- Lockheed Martin is one of two companies selected by the U. S. Navy to compete for future information fusion task orders established by the Naval Air Warfare Center Weapons Division.
为弥补合并报表的先天不足，需要对合并信息进行分解披露，国际上通行的做法便是编制分部财务报告。
To make up the deficiency of the merger reporting, we need to disclose segment information. Reporting segment information has been an international convention.
该法通过切尺部、三脘部、水分部、项背腰胁部、寸口脉等部位获取信息，综合分析作出诊断；
The information was attained by pulse-taking on Chi, three Wan, Shuifen, nape, back, lumbus and costal regions, Cun Kou and other parts, and after comprehensive analysis the diagnosis was made;
对文字信息处理尚未实现真正自动化的公司来说，或者对小分支或小分部的办公室管理者来说，本材料是十分宝贵的。
This material would be quite valuable for a company that has not yet truly automated its word processing, or for the office managers of smaller branches or divisions.
网站还提供学术活动、新闻、分部组成与研究生等信息。
Information about the activities, news, department divisions, postgraduate students, etc is offered on the website.
该网站提供了有关该分部研究计划、出版物、教员、合伙人等方面的信息。
Information about research programs, publications, staff, partners are offered on the website.
请各分部门确保以上信息告知新员工，并于员工转正时交回办公室存档。
Please ensure that contained above is conveyed to the new team member and that this form is returned to the Office for file at becoming a regular worker.
请各分部门确保以上信息告知新员工，并于员工转正时交回办公室存档。
Please ensure that contained above is conveyed to the new team member and that this form is returned to the Office for file at becoming a regular worker.
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