segmental reporting meaning in Chinese
分部报告
Examples
- The latest disclosure package covers cash flow statements , market risk exposure and segmental reporting
最新的披露方案涵盖现金流量表市场风险及分类报告。 - 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。 - 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结合我国实际提出以个别会计报表加总数为基础，编制工作底稿对各项汇总数据进行划分、计西南交通大学硕士研究生学位论文第页算、抵销的具体编制方案，并以银都集团为例对编制方案进行实施，验证了方案的可操作性。 - 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银都集团为例提出了分部报告这一概念，对分部报告的国际背景做了介绍，结合证监会和财政部的规定回顾了我国企业集团分部信息从自愿披露到较为严格的强制披露这一过程，综述了合并报表的缺陷和实施分部报告的必要性。 - 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
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。