債主權益 的英文怎麼說

中文拼音 [zhàizhǔquányì]
債主權益 英文
creditor's equity
  • 債 : 名詞（欠別人的錢） debt; loan
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 債主 : creditor; debtee
  • 權益 : rights and interests; legal right; inviolable rights
  1. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  2. And different capital sources, namely the proportion of corporation share and debt have important influence to corporation benefits

    而不同的資金來源，主要是權益融資還是債務融資之間的數量關系將對公司財務狀況和提高公司經濟效益具有十分重要的影響。
  3. This paper analyses financial distress costs in the view of the stakeholders theory. the paper indicates that financial distress costs refer to the sum of stakeholders " costs caused by the enterprise during the financial distress period. financial distress costs may be classified into four subcategories : real costs borne directly by the enterprise, real costs borne directly by the shareholders, real costs borne directly by the creditor and real costs borne by other parties

    本文從利益相關者理論角度出發來探析財務困境成本，財務困境成本是因企業陷入財務困境給利益相關者帶來的損失之和，主要包括:企業承擔的財務困境成本、權益投資者承擔的財務困境成本、債權人承擔的財務困境成本以及其他利益相關者承擔的財務困境成本，同時構築了財務困境成本理論分析框架。
  4. Securing judgment procedure is to protect the legal rights of creditor, under that aim, there also exist two direct aim, one is safeguard the execute of the judicial addict made in the future, the other is to avoid the unredemptive damages chapter 3 the type of civil securing judgment procedure this chapter researches into the type of civil securing judgment procedure and relevant legal basis in main countries, including the arrest and einstweligeverfugung in germany and japan, the juger en refere iprocedure and qrdanance sur requite in france, attachment, temporary restraining order and preliminary injunction in u. s, pre - judgement rremedies in britain, and property preservation and advance execution in china the civil securing judgment procedure system of france, u. s. and britain don t meet the situation and tradition custom of china, while the civil securing judgment procedure system of german and japan has deficiency the conclusion of this chapter is, we should reasonably reform current civil securing judgment procedure system of china, reconstruction the dual civil securing judgment procedure system under the division of property preservation and action preservaition chaptei4 court has the power of jurisdiction this chapter researches into the court which has jurisdiction to different kinds of securing

    筆者認為，民事保全程序存在審理階段的保全程序和執行階段的程序，是特別的訴訟程序和執行程序兼容；民事保全請求權屬于廣義上的訴權；民事保全權屬于裁判權（司法權）和行政權並存；民事保全程序應當體現迅速原則、全面保護雙方當事人；權益原則、程序正當原則、保全措施的標的有限原則；民事保全程序的總目的是為了保護債權人的合法權益，其直接目的有二：一是保障將來執行文書的強制執行，二是：避免將來無法挽回的損失。第三章民事保全的類型本章對各主要國家關於民事保全的類型及其依據逐一作了論述：德國和日本的假扣押與假處分、法國的緊急審理程序和依申請作出裁定的程序、美國的， 、一。扣押和中間禁令、英國的臨時性救濟措施、我國的財產保全和先予執行。
  5. The direct adjustment function of the bankruptcy laws to the socialistic economy can be understood as a final implement of the national coherence on the insurance of the creditor ' s right in specific conditions, a protection of the interest of all the creditors and the debtors, an insurance for a healthy society and economic system

    破產既是債權人保護自己利益的一種手段，也是企業新陳代謝的一個契機。破產法對社會主義商品經濟的直接調整作用，表現為以國家強制力保障債權在特殊情況下的最終實現，公平維護全體債權人與債務人的正當權益，保證正常的社會經濟秩序。
  6. A statement of assets, liabilities and owners equity at a specific date. also called statement of financial position or statement of assets and liabilities

    特定日期的資產、負債和業主權益的報告。也被稱為財務狀況表或者資產與負債表。
  7. The capital structure mainly represents the relative proportional relationship among the resources of different capital

    資本結構主要是指企業取得各項資金的來源之間（如權益資本與債務資本）的相對比例關系。
  8. Besides capital cost of equity, another aim of the paper is to determine capital cost of debt of our country ' s enterprises, in the part of it, the paper emphasize on the problems on debt financing of our enterprises and puts forward some suggestions to solve them

    除了討論權益資本成本的確定方法之外。本論文另一個致力於解決的問題是企業債務資本成本的確定。應該說，企業的債務融資成本也是其系統風險的反映，主要表現在不同企業融資的不同利率上。
  9. In this paper, i try to use the empirical research method to study the debt maturity of state owned public company. there are three parts in this thesis. chapter one : the summarization of hypotheses and review the empirical research debt maturity structure

    從目前情況來看，我國學者對公司資本結構的研究主要集中在權益資本與債務資本之間的關系問題，對債務資本或者權益資本內部結構的問題研究較少，而且，缺乏基於我國市場條件下，公司債務期限結構的研究。
  10. Non - state hi - tech enterprises are playing an important role in china " s economic development, although 97. 43 percent of them are medium - sized and small enterprises, according to the revenue statistics of 2000. financing is defined as getting fund from outside in this thesis and includes fiscal financing, credit financing, commercial financing and capital financing

    本文所論的融資，是指企業外源融資，具體的融資方式包括：財政融資，銀行融資，商業融資（主要是融資租賃） ，證券融資（權益性證券融資? ?以風險投資為主的私募和公開募集，債務性證券融資）四種。
  11. It chiefly is composing of below three diagnosis modules : ( 1 ) capital composition diagnosis module it involves the assets composition diagnosis, the compositions diagnosis of debt, the owners " equity diagnosis

    本文設計的財務診斷分析系統主要是由以下三個診斷模塊組成：資金結構診斷模塊：分為資產結構診斷、負債結構診斷和所有者權益結構診斷。
  12. The value created by enterprise every year is the residual income, from which all costs should been deducted, and it still could not be depicted by traditional evaluation systems vividly, such as roe and eps. the main defects lay on two aspects. one is that only the debt capital is directly considered to the gain - or - loss of that year

    主要缺陷在以下兩方面： （ 1 ）傳統指標的計算只有債務資本成本計入損益表，而權益成本被忽視了，從而導致成本的計算不完全，因此無法判斷公司為股東創造的價值的準確數量； （ 2 ）傳統指標的計算以會計報表信息為基礎，而會計報表信息由於其固有的缺陷對公司業績的反映本身就存在部分失真。
  13. The creation of assets within an enterprise is always accompa ? nied by the incurring of identical financial obligations, either to the proprietors of the enterprise ( owner ' s equity ) or to outside creditors ( liabilities )

    一個公司資產的形成總伴隨著同樣數額的財務責任的出現，不是以企業為主（業主權益） ，就是以外部債權人（負債）的形式出現。
  14. Its aim is to provide maximum protection for creditors ‘ lawful rights and interests, to uphold a stable order of socialist market economy, and to greatly increase the productivity of china but in the course of application, this strict legalized capital system, it fails to achieve its legislative goal. so where is the problem

    我國現有的公司資本制度是一種嚴格的法定資本制，其目的是最大限度地保障債權人的合法權益和社會交易的安全，切實維護社會主義市場經濟秩序的穩定，但在實際實施過程中，這種嚴格的法定資本制並沒有達到它最初的立法目的，它的問題出在哪裡呢？
  15. ( 2 ) the equity financing strategy is mainly influenced by juridical person ' s stock holding ratio, short - term asset growth ratio, debt ratio at the beginning of the year and short - term debt growth ratio

    （ 2 ）上市公司的權益融資策略主要受法人持股比率、流動資產增長率、年初資產負債率和與流動負債增長率影響。
  16. However domestic unmature security marbet restrict amc ' s free shares transfer. my opinion is to improve and regulate by law in the course of d - to e. firstly, it is necessary to grasp d to e principle accuratly and construct strict qualification system, secondly, it is important to guarantee amc to enterprise system can keep amc ' s as shareholder control of d to e enterprise, and improve continuously amc ' s management level and efficiency. it is necessary to make special regulation about the duration periods and vavle of amc ' s egutity in legislation to sustain amc benefit, moreover, 13 to e also coordinate with state - owned ' s out - strategy and adjust ownership through social and. private cash input, these also help solve the problem of uvclear state - owned ownership entity ; at the same time, it is necessary to improve security market to widen the ways of share transfer, to be outward transfer as main transfer way, to cultivate institutional investor and reform equity system ; at last it is important to difine correctly bovernment ' s role and play its role. government should be in the nationwide view to organize, coordinate balance support regulate to guarantee d to e ' s performance

    筆者認為，債轉股實施過程中，應依照法律規范予以完善和制約，首先應準確把握其操作原則，特別注意嚴格把好債轉股的準入關;其次，切實發揮金融資產管理公司的職能作用，促使企業轉換經營機制建立現代企業制度，要確保金融資產管理公司作為股東對債轉股企業的最終控制權，不斷提高金融資產管理公司的運作水平和效率，並且在立法上對債轉股中的股權的存續和價值的保護進行特別規定，以維護金融資產管理公司的合法權益;再者，債轉股還要與國有經濟的戰略性退出相結合，進行必要的產權結構調整，通過引入社會資金、民營資本等其他成分徹底解決國企產權主體虛位和產權不明晰的現象;同時，要完善資本市場，積極拓寬股權的退出通道，把對外轉讓作為股權的主要退士方式，培育機構投資者，改革股權制度;最
  17. The net amount shown in the books or in the accounts for any asset, liability or owners equity item

    在帳簿或任何資產、負債或業主權益項目的帳戶中顯示出來的凈值。
  18. However, due to the inequality and specialty of the related parties and the obscurity of transactions, these transactions could be easily be used by some groups and individuals as a way to obtain illegal interests, which will possibly harm the corporation and the investors, the holders and the debtors, even the whole social economic system, for much state owned assets will be lost

    但同時，由於關聯交易中交易雙方關系的特殊性和地位的不平等性，以及交易的非市場性、非透明性，使其極易成為某些利益集團及個人非法獲利的手段，因此可能會侵害交易中從屬公司及其股東、債權人的合法權益，甚至造成國有資產嚴重流失和破壞社會主義市場制度的嚴重後果。
  19. The analysis shows that ( 1 ) the debt financing strategy is mainly influenced by long - term asset growth ratio, short - term asset growth ratio, equity growth ratio and velocity of account receivable

    分析表明： （ 1 ）上市公司的債務融資策略主要受上市公司的長期資產增長率、流動資產增長率、權益增長率和應收賬款周轉率影響。
  20. Article 11 the assets and liabilities of a business or increase / decrease or changes in owner ? s equity are called accounting events

    第11條凡商業之資產、負債或業主權益發生增減變化之事項，稱為會計事項。
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