With regard to the restructuring plan of huffy corporation , one of the group s customers , the group is entitled to receive a proportionate share of a promissory note and class b common stock against the debts that huffy owes to the group 有关集团其中一个客户huffy corporation的重组计划，集团将可收回有关的期票及普通b股之部分，作为作支付部分欠债。此一安排对有关未拨备债项并不构成重大减损，集团无须进一步为此作出拨备。
On the monetary front , for as long as there is , or is perceived to be , a higher rate of investment return on b - shares denominated in us dollars and hong kong dollars , compared with the return on rmb assets , particularly a - shares , there will be greater demand among residents for those foreign currencies 在货币方面，只要与人民币资产，特别是a股比较，以美元与港元为单位的b股投资回报较高，内地居民对这些外币的需求就会增加。
Mr tang yu lap , chairman of hantec holdings and listed hantec investment holdings limited sehk : 111 commented , " it is very timely for our group to be granted the broker license with the foreseeable gradual opening up of the finance sector following china s accession to the world trade organisation 亨达集团主席邓予立先生表示：中国在未来三至五年间会按照与世贸各成员国达成的协议，逐步开放包括证券在内的金融市场，而b股作为中国股市对外开放的窗口，当会吸引更多外资参与。
For this reason , this paper analyses the differences between the accounting standards of our country and the international financial reporting standards ( ifrs ) . this article is based on information disclosure of b - share market in china and the process of international harmonization of accounting standards in china , and other researchers " research literature , and provides a detailed analysis and study . the whole article will be spread out in two dimensions , including the difference between profits after taxation of the dual annual reports and the value - relevance of the annual reports 本文立足于我国b股市场信息披露的要求以及我国会计改革的发展历程,在对以前学者研究文献整理的基础上,对会计准则国际化效应的状况做实证研究,研究样本选取2001 ? 2004年深沪两市的b股上市公司,并且分别从净利润差异分析与会计信息含量的比较两个方面研究。
It discusses that the reorganization brings great advances to qing qi grope by funds and management supporting , the operation promotes the employment and economic development of shan dong province , and the union gives a good investing project to hanshi grope . the paper says that issuing stocks to hanshi grope is the best way that leading qingqi to extricate herself from a predicament . and the cooperation is a strategic plan for all parts 本文并进一步具体地提出了合作的基本思路和方法，从对集团业绩、财务质量方面的影响，对地区经济发展的促进，以及对韩氏集团新的投资机会的获得，从各方面论述了此次轻骑以向印尼韩氏集团增发b股的形式完成与国际财团合作，对合作各方都是具有战略性的和优势互补的。
