披露

基本解释 (translations)

unfold  ·  unfolds

词组短语

make public · throw daylight on sth.

与披露相关的网络例句 [注：此内容来源于网络，仅供参考]

Confidential Information shall not include, however, information that is generally known to the public or readily ascertainable from public sources (other than as a result of a breach of confidentiality by a Party or any person or entity associated with a Party), is independently developed without reference to or reliance on any Confidential Information of the disclosing Party, as demonstrated by written records in the receiving Party's possession (which shall be provided to the disclosing Party at the disclosing Party's request), or is obtained from an independent third Party who created or acquired such information without reference to or reliance on Confidential Information of the disclosing Party, as demonstrated by written records in the receiving Party's possession (which shall be provided to the disclosing Party at the disclosing Party's request).

然而机密信息不应包括如下信息：一般被公众所知道的信息，或者易于确定公共来源的信息(除了违反保密义务的一方或者与该方有关的任何人士或实体所导致产生的信息)，在没有参照或者依赖披露方之任何机密信息的情况下，独立开发的信息，如接收方所拥有的书面记录所示，这应当是应当是应披露方的要求而提供给泄露方的，或者(c。是从独立的第三方所获得的信息，所谓的第三方是指在没有参考或依赖披露方之机密信息的情况下，创造或取得该类信息的一方，如接收方拥有的书面记录所示(应披露方的要求，该信息应当提供给泄露方)。

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

The primary problems were following: 1 the bequeathal stock did not disclose or renew the narration of raising capital by floating shares when they issued incremental stocks; 2 the rules of content and format on information disclosure of listed companies defined careless and simple special risk items. All the flaws did not benefit investors and others who needed external information to distinctly evaluate the risk factors and the risk degree.

那么笔者利用第三章的篇幅，重点介绍和分析了我国上市公司特别风险披露的现状，主要表现在历史遗留股增发股票操作时未尽披露或者补充披露招股说明书义务和"信息披露准则"对要求披露的特别风险项目界定过于粗略和笼统，不利于投资者和其他外部信息利用者准确评估上市公司的风险因素及风险度等。

It can be found that there is no impetus, no clear main-body, no uniform format for the disclosure of the environmental accounting information. In a word, there is no systemic o r perfect system for it.

可见，环境会计信息的披露缺乏披露动力，缺乏明确的披露主体，缺乏统一的披露形式。

Based on the environmental performance information in oil company's separate environmental report and the 30 environmental performance indicators of Global Reporting Initiative, this article found that, most important environmental performance indicators are not fully disclosed and those disclosed are qualitative instead of quantitative. Company even discloses fewer indicators year after year. What's more, positive activities and indicators are more elaborated. Information is scattered. All of these lead to the incomparability and difficulty of environmental performance evaluation.

本文首次依据全球报告倡议组织《可持续发展报告指南》（2006年版）中的30个环境绩效指标对中石油独立环境报告中环境绩效信息披露的研究发现，中石油环境绩效指标披露不完整，重要的核心指标披露情况更不理想，年度间纵向比较还出现了倒退；定性指标披露多于定量指标；体现企业积极行动和效果的内容和数据披露得相对较为详细，存在选择性披露问题，可比性较差，相关信息披露也较为散乱，不利于读者进行环境绩效评估。

Then it summarizes the literatures under the structure. The content includes:(1) the regulation issues in the process of information disclosure, including the explanations of information disclosure control, research of the accounting systems, the mechanism of regulation and legal responsibility;(2) supply of information disclosure, composing accounting policy research and unconstraint disclosure research;(3) research of information intermediaries, including auditors and financial analysts;(4) research on the results of information disclosure, mainly on the reaction of constraint and unconstraint information disclosure.

然后，按照此框架，对信息披露的研究文献进行综述，包括：①信息披露中的监管问题，包括信息披露管制解释、会计制度选择研究、监管体系及法律责任研究；②信息披露的供给问题，包括会计政策选择研究、自愿性披露研究等；⑧信息中介的研究，包括审计师、财务分析师等信息中介研究；④信息披露后果研究，包括强制披露的市场反应研究和自愿性披露的市场反应研究。

Finally, After overall analysis of 28 listed companies'annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets'categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.

3对拥有林木类生物资产的28家上市公司2007年年报的分析研究，认为我国《企业会计准则第5号--生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善，其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容，即林木类生物资产应将消耗性、生产性和公益性三类集中列示；增设相关林木类生物资产明细表；增加林木类生物资产种类和数量披露要求；强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况；自愿披露林木类生物资产其他相关信息。

At present, the main problems in the accounting information disclosure of Chinese commercial banks are truthlessness, insufficiency, and disunity, etc.

现阶段我国商业银行会计信息披露还存在披露的信息不真实、披露的信息不充分、披露形式不规范、披露无统一标准，各银行披露信息之间缺乏可比性等主要问题。

The current research fruits show that the half-strong effective market is easy to realize but the strong one is difficult to reach, so the contents of the system of AD can not only transfer every new information but also impel the corporations to disclose the relevant information completely and timely, improve the transparency of the market and uphold the fairness of the transactions.

我国一直相当重视会计信息披露制度的制订工作，从基本不存在较为正式的会计信息披露，到信息披露制度的初步建立，直至初步形成上市公司会计信息披露制度的基本规范，我国的上市公司会计信息披露制度建设已取得了很大的成绩。它涵盖证券立法、会计规范、审计规范三个方面的内容。

Article 21 Information disclosure obligors for the takeover of listed companies and the relevant alteration of share entitlements shall disclose the information on at lease one medium as designated by the CSRC, and if they disclose the said information on any other medium, the contents disclosed shall be consistent with each other, and the time for the latter disclosure shall not be earlier than that for the disclosure on the designated medium.

第二十一条上市公司的收购及相关股份权益变动活动中的信息披露义务人应当在至少一家中国证监会指定媒体上依法披露信息；在其他媒体上进行披露的，披露内容应当一致，披露时间不得早于指定媒体的披露时间。

与披露相关的网络解释 [注：此内容来源于网络，仅供参考]

adequate disclosure：充分披露

156additional tax 附加税 | 157adequate disclosure 充分披露 | 158adjunct account 附加账户

adequate disclosure：充分披露 adequate disclosure 充分披露

156 1 additional tax 附加税 additional tax 附加税 | 157 1 adequate disclosure 充分披露 adequate disclosure 充分披露 | 158 1 adjunct account 附加账户 adjunct account 附加账户

disclose：披露

对方当事人必须提交在其占有、控制或支配下的所有书面文件,回答对方的质询,即所谓"披露(disclose)"义务. 对方当事人如果没有履行或完全履行"披露"义务,开庭审理时,法庭有权拒绝该方当事人提交未"披露"的证据,

information disclose：信息披露

披露:disclose | 信息披露:Information Disclose | 信息公开:information disclose

Disclosure：信息披露

信 息披露(Disclosure),所谓信息披露就是用公开的方式,通过一定的传播媒介,用一定的格式,将公司财务状况和经营成果以及其他各种资料公布于 众. 信息披露是证券所有权市场化和信息需求社会化的必然结果.

information disclosure：披露

文章摘要:一、问题引入上市公司信息披露(information disclosure)是证券市场信息公开制度的核心内容,包括了上市公司强制信息披露与自愿信息披露. 而透明度(transparency)是上市公司强制信息披露和自愿信息披露的共同结果,是资本市场效率的一个重要评价指标.

financial disclosure：财务资料披露

financial discipline 财政纪律;财务约束 | financial disclosure 财务资料披露 | financial disclosure rules 财务资料披露规则

information revealing：信息披露

信息披露:Information-revealing system | 信息披露:information revealing | 隐匿国资:concealing state-owned assets

voluntary disclosure：自愿性信息披露

近年来,自愿性信息披露(voluntary disclosure)日益成为国内外理论界普遍关注的焦点. 公司自愿性信息披露,是相对强制性信息披露而言的,是在强制性披露的规则要求之外,公司管理层自主提供的关于公司财务和公司发展的其他方面相关信息.

Disaggregated disclosure：分解数字披露

Declaration on Fighting Corruption and Improving Transparency at Evian埃维昂<<反腐败与提高透明度宣言>> | Disaggregated disclosure 分解数字披露 | Disclosure agency 信息披露机构