R - rpt 中文 - EN166

rpt rpt ＝report.

rpv
In our securities market , rpt among listed companies put up the character of unfair . so there arises a hot discussion about rpt in our country . and the rpt is now regulated from the aspects to the accounting principles , securities market law and tax law , etc . after the review of the literatures about the rpt , i found that the transfer price is the key factor in a rpt , because it decides who will benefits in it and who will get loss 就其經濟影響而言,一方面,關聯交易可以節約交易時間,提高交易效率,從而降低交易的成本;另一方面,由于其發生在特定的交易主體之間,在信息不對稱的情況下,由關聯方構成的內部利益集團可能利用其對公司的控制力或影響力通過人為曲解交易條件、虛構或者轉移企業利潤等方式來操縱交易,來謀取個人或小集團的不正當利益。
Abstract : the paper describes the variational state of mor of each mode of transportation in past years ， and analyzes the reason why the mor of rpt is decreasing , meanwhile , the trend of mor and essential market share of rpt is forecasted , and five main countermeasures are put forward 文摘:綜述了我國各種運輸方式歷年客運市場占有率變動狀況,分析了鐵路客運市場占有率下降的原因,展望了鐵路客運市場占有份額發展趨勢及其應占有的市場份額，提出了5項主要對策。
Discuss its definition , classification , why the group corporations use it and the main means of pricing . at last i point out that the transfer price is the main way to achieve the purpose of rpt , and also the criterion to judge whether the rpt is fair 通過查閱關聯交易的研究文獻可以發現,關聯交易對公司是產生正面影響還是負面影響實際上取決于整個交易過程中所采用的轉移價格是否公允,是否符合公司及其大多數利益相關者的長遠利益。
According to system economics , rpt increased the risks of the potential infringement of the minority stock holder ’ interests . while , according to the signal theory of the agency by agreement , fully reveal of the rpt , can offer more transparent accounting information 根據制度經濟學的分析,關聯交易存在著潛在的侵害中小股東的利益的風險,而根據委托代理的信號理論解釋,充分披露關聯交易,能夠提供更加透明的會計信息。
This dissertation has five chapters and the main content is arranged as follow : chapter one some theoretical discussion of the related party transaction and transfer price this chapter introduces the basic theory of rpt , transfer price and the relationship between them 近年來,相關領域學者對此開展了大量的研究工作,取得豐富的成果的同時也遺留了一些仍值得進一步深入探討的方面。關聯交易的轉移價格即是其中之一。
The transfer price is the main way to achieve the purpose of the rpt , also the criterion to judge the unfair rpt . but i think it does not attach enough attention 現實中,由于信息不對稱情況的普遍存在,關聯交易對公司的影響難以一概而論,因而需要有效的手段來對其加以評價和規范。
Chapter two the realistic situation of the related party transaction in our securities market at first , the characteristics and the realistic situation of rpt have been analyzed 轉移價格是實現關聯交易目的的主要手段,也是區分公允的關聯交易和非公允的關聯交易的一把標尺。
So this thesis will concentrate on the transfer price to research the rpt matter in our securities market , hoping to guiding the rpt and exerting its positive function 由于關聯交易及其規范的復雜性,該問題一直是國內學術研究的熱點和難點問題。
One effective market can absorb such information to make the one no longer has the advantage of rpt information to offer a fair play 一個有效的市場就可以吸收這些信息,使得某些利益主體不再具有關聯交易信息方面的優勢,做到了相對公平。
Firstly we investigate in the theory of rpt and the transparency of accounting information . rpt in our country has some characteristics : 1 . the denseness of 本文正是從信息透明度這一新的視角探討如何更有效的更真實的反映關聯交易。
At the same time , according to the rpt difference between voice and unvoice , speech phonemes are classified 根據清音和濁音在多維相空間中的不同空間分布特性，對語音音素進行了分類。
In hyper dimensional phase space , similar sequence repeatability ( rpt ) of speech are calculated 研究語音的相似序列重復度及其熵信息，分析比較了語音信號在相空間中的非線性特徵。
The report engine uses the report definition . rpt file as the template 報表引擎使用報表定義( . rpt )文件作為模板。
Then i point out that the unfair rpt is frequently taken 返觀國內現狀,無論是會計準