segmental information meaning in Chinese
切分信息
Examples
- Enhancements to the disclosures on asset quality , profitability and segmental information were also introduced
此外，有关资产质素、盈利及分类资料的披露要求亦已提高。 - Currently , the requirements on the disclosure of segmental information in our country are still in the embryo , and there is not a detailed standard to comply with . it is necessary to establish a standard on the disclosure of segmental information on the basis of the situation of china
目前我国分部信息的披露还处在雏形阶段，相关规定散落在财政部和证监会的法规中，这种状况既不利于上市公司行为的规范，也不符合与国际惯例接轨的要求。 - 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对分部报告准则中的几个重要的问题进行探讨，对分部的报告主体、分部的划分标准、可报告分部的确定、分部报告披露内容、期间及形式以及如何对分部报告作财务分析进行了分析及论述，阐明了自己的意见，提出了改进建议。为了便于财务人员收集数据，得到非合并信息，我们需要一个具体的操作方案来指导分部报告的编制。 - 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
对于报表使用者来说，虽然合并报表可以总括地反映银都集团的全貌，满足信息用户了解整个集团的财务状况和经营成果的要求，但是，由于集团经营的多元化，报表使用者难以利用公司整体的财务资料来深入分析企业经营得失的原因，而随着理性程度的提高，投资者和其他财务信息使用者对集团分部信息的关注程度日益提高，对银都集团分部报告的要求也随之增加了。