andard meaning in Chinese
安达尔
Examples
- The present financial report stresses great emphasis on the disclosing of the information of the tangible things , such as the storage of the goods , machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things , such as knowledge , human resource and self - imposed honor in their selling practice . the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation , evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information . the present financial report is set according to the general st andard , which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information
现行财务报告偏重于揭示存货、机器设备等有形资产的财务信息，而对知识资本、人力资源、自创商誉等无形资产的财务信息揭示不足；现行财务报告缺乏对经营业务风险性和不确定性的反映；不能全面反映企业所承担的社会责任履行情况；不能完全解决衍生金融工具的确认、计量及报告问题；缺少对分部信息的披露；现行财务报告是标准化的通用报告，这难以满足财务信息使用者对信息需求的多样性和特殊性要求；现行财务报告计量基础单一，不能完整地反映经济现实；市场价值计量基础的运用面狭窄；现行财务报告重法律形式，轻经济实质；时效性不强等等。