• 表外信息的披露取决于供需双方的相互制约。

    The announcement of the information out of form is determined by the restriction of supply and demand two sides.

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  • 第五部分设计了表外信息披露的内容和揭示的方式。

    The fifth part, Have explained the content of disclosure of information outside forms.

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  • 第四章分析了我国上市公司表外信息披露的现状和存在的问题。

    Chapter four points out the current situation and problems of off-statement information disclosure of China listed company.

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  • 第四部分旨在研究和探讨影响我国表外信息披露的内、外部因素。

    The fourth part, Inside, external factor of disclosure of information outside aiming at studying and probing into the form of our country of influence.

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  • 会计报告表外信息披露是会计报告使用者全面了解会计主体财务信息的重要渠道。

    Releasing accounting information besides financial report is the main channel for users of accounting report to understand comprehensively accounting body's financial information.

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  • 因此,注重财务报告表外信息的审计,可提高经济责任审计评价工作质量,降低审计风险。

    Accordingly, noticing the audit about financial report form outside information can improve the quality of economic responsibility audit evaluation and reduce the audit risk.

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  • 第6章,就外汇期权的披露问题进行探讨,包括外汇期权披露的目的、原则、表内信息列报和表外信息披露。

    Chapter 6 is devoted to the discussion about disclosure of foreign currency option, including purpose and principle of disclosure, disclosure of information both in and out of financial statement.

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  • 本文根据目前外汇衍生金融工具的会计披露现状,对会计披露方面表内要素列示和表外信息披露进行了研究,并提出规范这些方面的具体建议。

    Based on the actuality of accounting disclosure of derivatives financial instruments of foreign exchange, the article deeply studies two aspects of accounting disclosure that element list of ba...

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  • 本文根据目前外汇衍生金融工具的会计披露现状,对会计披露方面表内要素列示和表外信息披露进行了研究,并提出规范这些方面的具体建议。

    Based on the actuality of accounting disclosure of derivatives financial instruments of foreign exchange, the article deeply studies two aspects of accounting disclosure that element list...

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  • 也可以使用系统编目视图来检索关于NOT NULL、惟一、主键、外键和表检查约束的信息。

    You can also use the system catalog views to retrieve information about NOT NULL, unique, primary key, foreign key, and table check constraints. For example.

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  • 改变现行的会计确认和计量框架体系,现在可行的是增加“表外附注”部分的披露信息。

    What is workable for now in changing the existing accounting confirmation and measurement frame system is the introduction of information disclosure in the off-statement notes.

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  • 我国现行的会计模式中,衍生金融工具会计信息的披露只能是表外的形式,缺乏约束力。

    In our current accounting format, the revelation of derivative financial instrument accounting information exists only as a form outside of the balance sheet, lacking constraining function.

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  • 改变现行的会计确认和计量框架体系,现在可行的是增加“表外附注”部分的披露信息。

    What is workable for now in changing the existing accounting confirmation and measurement frame system is the introduction of information...

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  • 本文就企业表外筹资行为的特征、形式及其会计信息揭示等问题进行了尝试性的研究。

    This article will give a simple discussion about the "off-balance" items and its disclosure of info…

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  • 本文就企业表外筹资行为的特征、形式及其会计信息揭示等问题进行了尝试性的研究。

    This article will give a simple discussion about the "off-balance" items and its disclosure of info…

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