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safe harbour
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  避风港
     The necessity and possibility for the enterprises to provide financial information forecast are based on the target theory of financial report, theory of efficient market,the cost-benefit comparision theory,new capital requirement theory,the balanced theory of information supply and demand and safe harbour rules.
     企业提供预测财务信息的必要性和可能性建立在财务报告目标理论、有效市场理论、成本效益比较理论、新资本需求理论、信息供求均衡理论、避风港规则等基础之上。
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  相似匹配句对
     Is it safe?
     设计安全否?
短句来源
     Approach to Standardization for Safe Manoeuvring of VLCC inside Harbour
     巨型油轮港内安全操纵的标准化
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     The QFT was safe.
     口服安全、无毒性。
短句来源
     THE BOMBING OF PEARL HARBOUR
     珍珠港之轰炸
短句来源
     Luchao Harbour City
     芦潮港新城
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  safe harbour
Inertia as a 'safe harbour': do fish larvae increase length growth to escape viscous drag
      
The simpler BAS option also provides a safe harbour from the potential costs arising from any tax audit.
      
These statements are forward-looking statements within the meaning of the safe-harbour provisions of the US federal securities laws.
      
The Safe Harbour Agreement results from US and EU efforts to put into place legislation governing data protection in the context of ecommerce.
      
Paragraph 25 of the Draft Guidelines introduces a safe harbour of 30% market share for a non-horizontal merger not to raise competition concerns.
      
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Accounting information forecast can be classified into financial information forecast and inside information forecast.Although in China it is still in dispute whether enterprises are in need of making known the financial information forecast. Such forecast has been popularised in the enterprises in Western countries. It is an inexorable trend for the enterpries in our country to reveal their financial information forcast. The necessity and possibility for the enterprises to provide financial information forecast...

Accounting information forecast can be classified into financial information forecast and inside information forecast.Although in China it is still in dispute whether enterprises are in need of making known the financial information forecast. Such forecast has been popularised in the enterprises in Western countries. It is an inexorable trend for the enterpries in our country to reveal their financial information forcast. The necessity and possibility for the enterprises to provide financial information forecast are based on the target theory of financial report, theory of efficient market,the cost-benefit comparision theory,new capital requirement theory,the balanced theory of information supply and demand and safe harbour rules.

预测会计信息分为预测财务信息和预测内部信息。虽然在企业是否需要对外披露预测财务信息的问题上至今还存在争论 ,但西方企业对外提供预测财务信息已经普及 ,我国企业披露预测财务信息也是必然趋势。企业提供预测财务信息的必要性和可能性建立在财务报告目标理论、有效市场理论、成本效益比较理论、新资本需求理论、信息供求均衡理论、避风港规则等基础之上。

Financial forecast information has obvious indistinctness and uncertainty.Therefore, we draw lessons from the USA's "Safe Harbour Provisions "and "bespeaks caution doctrine" to set up the judging standard about whether there is misrepresentation of financial forecast information.That is to say, as long as the forecast information disclosure is based on honesty principle and the basic hypothesises and principles, the purpose and scope of forecast, the method and procedures are all reasonable. What's more,...

Financial forecast information has obvious indistinctness and uncertainty.Therefore, we draw lessons from the USA's "Safe Harbour Provisions "and "bespeaks caution doctrine" to set up the judging standard about whether there is misrepresentation of financial forecast information.That is to say, as long as the forecast information disclosure is based on honesty principle and the basic hypothesises and principles, the purpose and scope of forecast, the method and procedures are all reasonable. What's more, there is necessary warning of the possible misrepresentation of forecast information, and once the basic reasonable hypothesizes,foundation change or don't exist since the objective condition changes, the forecast information becomes unreal. If it is disclosed and the correct information is published in time. Then, even if the forecast information doesn't reach the predetermining purpose, it is not misrepresentation behavior, and it shouldn't take administrative and civil responsibility.

由于财务预测信息具有明显的模糊性和不确定性,因此,对于财务预测信息是否存在虚假 陈述的判断标准的建立,拟借鉴美国的“安全港规则”和“忠实表达警示文字原则”,即只要预测性财务 信息是基于诚信原则编制,并且编制时所采用的各种基本假设、基本原则、预测目的和范围、编制方法、 基本步骤均属合理性,并对预测信息中可能存在的虚假陈述作了必要的警示,且一旦客观条件变化导致原 先据以作出预测的合理假设、基础发生变化或不存在而使预测信息变得不真实时,已及时披露并且出具更 正信息,那么即使预测信息没有达到预定目标,也不属于虚假陈述行为,不应承担行政责任和民事责任。

 
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