查询词典 companies

In addition to the above reasons, the listed companies in the quarterly result of the significant accounting errors corrected retroactive adjustment period before the financial data should be disclosed in the Quarterly Bulletin before or at the same time with a temporary form of notice be disclosed.

除了上述原因，在重大会计更正前的财务数据应予以披露之前或与临时性的通知，同时在季报披露期间错误追溯调整季度业绩的上市公司。

Quarterly Bulletin of listed companies in China as a result of a major retrospective adjustment to correct accounting errors in the previous reporting period, the financial data should be disclosed in the Quarterly Bulletin of the Quarterly Bulletin and at the same time or before the interim notice to be in the form of disclosure.

在中国按季通报上市公司作为一个主要追溯调整的结果，纠正前一报告期会计差错，金融数据应披露的季报，季报和同时或之前的临时通知在披露的形式。

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

事情的起因在于债券价格下跌，而会计原则又允许保险业以摊销成本而非市价列示其帐面价值，结果导致许多业者以摊销成本记录的长期债券投资金额达到其净值的二、三倍之多，换言之，只要债券价格下跌超过三分之一，便很有可能把公司的净值全部吃光，这其中甚至包括好几家知名的大公司在内，当然债券价格也有可能会回升，使得其部份，甚至全部的净值得以回复，但也没有人敢保证债券价

A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同，会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时，所有报告的财务数字都必须假设这两家公司原本就在一起，所以后续呈现所有数字，是假设这两家公司早在1977年就已经合并，虽然真正合并的日期是1978年的12月30日，这样的改变使得比较性的评论很容易产生混淆，因为以往的报告中，我们告诉各位的都是伯克希尔的历史记录，而非依照合并多元零售后重新修正数字。

An extraordinary amount of money has been lost by the insurance industry in the bond area -notwithstanding the accounting convention that allows insurance companies to carry their bond investments at amortized cost, regardless of impaired market value.

整个保险业界，因投资债券而蒙受了相当庞大的损失，虽然依照会计原则，允许保险公司以摊销成本而非已严重受损的市场价值来记录其债券投资，事实上，这种会计方法反而是导致更大损失的元凶，因为当初若是保险公司被迫以市场价格来认列损失，那他们或许就会早一点注意到问题的严重性。

This article analyzes the key criteria under the new accounting statement and the scope of the changes and the impact on listed companies.

本文重点分析了新准则下会计报表的并范围的变化及对上市公司的影响。

This article on the accounts receivable management companies in a number of issues, and attempt to solve this problem solutions.

本文主要探讨了企业应收账款管理中存在的一些问题，并试图提出解决这一问题的对策。

As far as I know, some companies is to sell its own trading company, carrying on all accounts receivable.

据我所知，有些公司是卖自己的贸易公司，对所有应收账款进行。

The modus operandi of China and India in seeking to meet the demand for raw materials that go into making consumer products, housing and other accoutrements of the middle class is to directly invest in Western companies or form joint ventures.

的作案手法中国和印度在寻求满足原料进入消费产品的决策，住房和其他装备的中产阶级是直接投资于西方国家的公司或合资企业的形式。

AOB believes that this transaction, if completed, is consistent with its acquisition strategy to acquire companies that are accretive to its operations within one year of closing and provides a strategic fit with the company's existing business.

美国东方生物相信这次收购与本公司的收购战略是一致的，即收购那些自身业务是赢利的而且与公司现有业务相符合的公司。

Finally, according to market conditions and market products this article paper analyzes the trends in the development of camera technology, and designs a color night vision camera.

最后根据市场情况和市面上产品的情况分析了摄像机技术的发展趋势，并设计了一款彩色夜视摄像机。

Only person height weeds and the fierce looks stone idles were there.

只有半人深的荒草和龇牙咧嘴的神像。