1) segment reporting
分部报告,独立核算部门报告
2) segmental report
分部报告
1.
With the pace of the Chinese economic integrating into the world economic quickening and the number of enterprises across the industry, the area and the country increasing continually, the standardization requirement on the segmental report preparation has been made constantly.
随着我国经济融入世界经济的步伐逐步加快,跨行业、跨地区甚至跨国界经营的企业不断增加,对分部报告的编制不断提出规范要求。
3) segment report
分部报告
1.
Discussion on disclosure of the segment report;
企业分部报告披露问题探讨
2.
As a supplement of consolidated financial statement,the segment report adequately meets the users information requirement,because it provides the users with enough useful information about profit-making ability and risk condition of a company in different industries and in different regions.
分部报告作为合并财务报表的补充,提供了关于企业不同行业和不同区域的获利能力和风险情况等信息,更好地满足了信息使用者的信息需求。
3.
As a supplement of consolidated financial statement, more and more people pay more attention to segment report.
随着企业合并浪潮和经济一体化趋势的推动,企业跨行业、跨地区、甚至跨国界的经营日益频繁,分部报告作为合并报表必要的解释与补充,正日益受到关注。
4) segment reporting
分部报告
1.
With the developing of Economy of our country, the importance of segment reporting is more and more remarkable, the disclosure and regulation of the segment reporting information is more and more important too.
随着我国经济的不断发展,分部报告的作用日益重要,对于分部信息的披露规范也越来越重要,因此有必要对分部报告准则进行研究,以完善分部信息的披露,保证经济的健康、有效运行。
2.
"Accounting Standards for Business Enterprises: Segment Reporting (draft for comments)" was enacted to restrict the disclosure behavior of segment reporting by Ministry of Finance in 2001, and was implemented from Jan.
财政部于2001年11月拟订了《企业会计准则——分部报告(征求意见稿)》，旨在规范分部报告的披露方法和披露的内容，于2003年1月起施行。
5) Reportable segment
报告分部
补充资料：分部
分部
分部 人体部位名。指十二经脉在皮肤上各有其分属的部位，各经脉的病变可反映到其所属部位。《素问·皮部论》：“皮有分部……其所生病各异，别其分部，左右上下，阴阳所在，病之所终。”因此，皮肤上某些变异（如异常色泽、疹点、结节、敏感点等）可作为诊断疾病的依据，故《素问·疏五过论》：“审于分部，知病本始。”
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条