查询词典 listed

The paper also used factor analysis to make an empirical research on the effects of the divesture of Chinese listed companies on their performances, and explored the factors which have impact on the financial performance of the divestiture of Chinese listed companies by classification research. The aim is to deepen the understanding of divestiture and provide useful inspiration and guidance for the restructuring activities for enterprises.

论文以资产剥离的财务绩效为研究对象，运用相关理论分析资产剥离影响企业经营绩效的机理，利用因子分析法对我国上市公司资产剥离的绩效进行实证研究，并通过样本的分类研究探索影响我国上市公司资产剥离财务绩效的因素，旨在加深对资产剥离的认识，为企业的重组活动提供有益的启示和指导。

It first introduces the status quo and special background of diversification in China's listed companies, then analyses explanative effectiveness of above motivation theory on diversification in China's background and finally draw a conclusion that Agency Theory has highly explanative effectiveness on diversification in Chinese listed companies.

在分析我国上市公司多元化现状及特殊背景的基础上，分析这些背景如何影响动因理论对我国投资多元化的解释效力，最后得出结论：代理理论动因对于我国上市公司的多元化投资现象有着普遍的解释效力。

Though the progressing of one year and one year, the listed company is in the disclosure of information of the financial accounting, exist false glossing over financial information to be yet very serious, this hinder country management in listed company from damage investors' interests greatly, unfavorable to the internationalized development of the market economy of our country.

虽然一年一年的在进步，但是上市公司在财务会计信息披露时，存在的虚假、粉饰财务信息等现象仍然很严重，这大大妨碍了国家对上市公司的管理损害了投资者的利益，不利于我国市场经济的国际化发展。

According to the traditional capital structural theory analysis ,the conclusion which is bonds financing will be advantageous. By analyzing the best of financing cost and financing preference of listed companies in our country, the article discovered there was inconsistence in financing structure of listed company in our country compared with the capital structure in developed country and carried on a thorough analysis.

根据传统资本结构理论的分析可得出债权融资更有利，本文在通过对我国上市公司融资成本和融资偏好的分析检验中，却发现了我国上市公司的融资结构相比发达国家的资本结构来说存在很大的不一致，并对此进行了深入的分析。

It may infract the legal rights and interests of firm, other shareholders or goods participators. So it is being of the important real signification to study the Related Party Transaction of Listed firms, especially to study the effect of earnings management of Listed firms by Related Party Transaction.

但上市公司往往会利用关联交易来对公开报表中的盈余信息进行调整，从而可能会侵害了公司、中小股东或其他利害关系人的合法权益。

Now the performance evaluation of listed companies is set up on the basis of "authenticity of profit",if the profit of listed companies is inveracious,we cant imagine what the performance will be.

目前我国对公司的业绩评价大都是建立在&利润真实&的基础上，如果公司的利润不真实，由此产生的业绩就可想而知。

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。

This article , through defining and analyzing the accounting fairness, on the basis of Altman's predicting finance distress of non-manufacturing listed companies (Z3-score model)we seek a kind of accounting information simple appraisal modle which can appraise the fairness of the nonmanufacturing listed company, and carried on the empirical test and the appraisal as well as the flaw to this model in a summary.

本文通过对会计公正性的定义分析，基于Altman非制造业上市公司财务失败预警模型（Z3模型）探求一种对非制造业的上市公司的会计信息的公正性简略评价模式，且对该模式进行了实证分析和评价以及该模式的缺陷进行了总结。

Hereinafter referred to as XPCG is an important component part of Xinjiang Uygur Autonomous Region. XPCG is an intergrated group directedly under the State Council and its national economy and development program is listed separatedly in the state plan and so XPCG has all the economic administrative rights enjoyed by the cities listed separatedly in the state plan.

兵团是新疆维吾尔自治区的重要组成部分，是中央直属单位，其国民经济和社会发展计划在国家实行单列，享有计划单列市的各种经济管理权限。

All the most popular combo's will be listed here, starting with all high rated double DPS compositions, some things listed here will work with other combo's, like I mention stuff you should do in Warlock/Shaman that will apply to Warlock/Druid, same with Rogue/Spriest in Rogue/Mage etc

所有流行组合都列在这里了，从高分双DPS队开始，在此列出的一些东西同样适用于其他组合，比如在术萨组合里某些你所需要注意的同样适用于术德，亦如贼牧于贼法。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐