segment reporting meaning in English
部门别损益报告问题
分部报告
Examples
- Part five , analysis of segment reporting . this part concerns the analysis of segment reporting . and through a case study , illustrate the business analysis , accounting analysis and financial analysis of segment reporting
第五部分:分部报告的分析与利用分部报告的目的是帮助会计信息使用者更好地评估企业的风险和收益，从整体上对企业的经营情况作出更准确的判断。 - Then i discuss the importance of segment reporting by depicting its impact on stock market , indirect financing market , macro - control and internal management part two , segment information ' s quality and principles of disclosure
因此分部报告应运而生。然后从分部报告对我国股票市场、间接融资市场、国家宏观管理和集团内部管理四个方面来论述分部报告在我国的现实意义。 - Part four , the current situation of the disclosure of segment information in our country and my suggestions . although the accounting standard - segment reporting draft has improved in several aspects , there are still a lot to be considered
本文着重讨论了分部报告的主体、分部的划分、分部报告的报告形式、报告分部的确定、分部报告的信息内容和分部报告的会计政策等问题。 - Segment report comes out in order to make up the weakness of consolidated financial statement . segment report classifies the financial information by geography , industry and products . segment report can provide more information of several segments
分部报告是将一个企业集团财务状况和经营成果等财务信息按照地区、产业、产品分解，借以向各种会计信息使用者提供企业集团不同分部的财务报告。 - I point out the shortages of current provisions and conclude < wp = 12 > that it is necessary to draft a standard on the disclosure of segment information . absorbing the methods which are applicable to our country , my initial imagination of segment report standard i
我国目前对分部信息的披露要求尚处于雏形的阶段，有关规定散见在财政部和证监会的法规中，还没有一套完整的分部报告准则可以遵循，上市公司披露的分部信息尚有许多不规范之处。