凈資本額 的英文怎麼說

中文拼音 [jìngzīběné]
凈資本額 英文
n/c net capital
  • 凈 : Ⅰ形容詞1 （清潔; 干凈） clean 2 （凈盡;沒有剩餘） empty; hollow; bare 3 （純） net Ⅱ動詞（使干凈;...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 額 : 名詞1 （額頭） forehead:寬額 a broad forehead2 （牌匾） a horizontal tablet 3 （規定的數目） a sp...
  • 資本額 : amount of capital
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  1. Bilateral netting under the capital adequacy framework

    資本充足比率制度下的雙邊凈額結算
  2. Theoretically, there are many measure method for the goodwill, for example, there are capitalization of income method, present value of super - profit method and so on, but we adopt the difference between thb c t of the whole business and the identifiable net assets method

    從理論上講，計量商譽的方法有多種，比如超額利潤現值法、收益資本化現值法，但實務中一般採用並購成本與可辨認凈資產的公允價值的差額計算。
  3. Net sales of the quarter : the total amount computed based upon the sale price of product or commodity in the quarter ( net of sales returns and sales discounts and allowances )

    本季銷售（銷貨）收入凈額：填寫本季度內，按照產品、商品的實際銷售價格所算出的貨幣資金總額（不包括銷貨退回、銷貨折讓） 。
  4. Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law

    第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。
  5. A current account surplus increases a country ' s net foreign assets by the corresponding amount, and a current account deficit does the reverse

    經常項目順差增加了一個國家相應金額的外國資本凈額， ；經常項目逆差則恰好相反。
  6. This article sets out the legal position on netting under hong kong law, the conditions under which the hkma will be prepared to recognise netting arrangements and the method of calculating the credit exposures on bilaterally netted transactions for capital adequacy purposes

    本文列載在香港法律下凈額結算的法律地位，金融管理局會承認凈額結算安排的情況，以及就資本充足比率要求計算雙邊凈額結算交易的信貸風險的方法。
  7. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  8. Whatever the reasons behind the offsetting flows in the capital account, the increasing surplus in the current account means that the net foreign assets of hong kong individuals and institutions, already the highest in the world when measured against gdp, will increase further

    無論資本帳流出流入的理由是甚麼，往來帳盈餘增加，顯示了本港居民及機構持有的境外資產凈額
  9. Finally, the detailed introduction on enterprise management and conformity after merging, the postmerger firms can achieve economics of scale effects, operating and financial synergy effects etc. in the practice of bankruptcy and merger, this article believe that after targets ' s evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense

    最後通過對兼并后企業管理和整合工作的詳細介紹，使兼并后企業通過兼并實現規模經濟效應、經營和財務協同效應等。本文認為在破產兼并實踐中，當被兼并企業在評估調賬后仍處于資不抵債、凈資產為負數的情況，會計上應將資不抵債的數額列為遞延支出核算，這種處理方法有利於鼓勵優勢企業兼并資不抵債的企業，減少因破產而增加的社會壓力。
  10. From a departure point of empirical study on the effect of cross - border mergers and acquisitions ( m & as ) on the performance of target firms, this article follows the traditional research pattern, which first reviews the extant empirical researches in this field then introduces the characteristics of foreign acquisitions in china as well as its economic effect. following is the theoretical explanation of the mechanism behind the effect of cross - border m & as on the performance of target firms from the views of fdi, corporate strategy and corporate governance. finally, this article employs the standard event study methodology as well as accounting data analysis to examine the short - term wealth effect and long - term performance of chinese target firms

    本文以外資並購對我國目標公司績效的影響為研究出發點進行實證分析，依據傳統的研究思路，首先對現有的經典文獻做了一個簡要的回顧，然後介紹了外資並購我國企業的特點和其經濟效應，接著從國際直接投資、公司戰略、公司治理這三個角度對跨國並購提高目標公司績效的機理進行了分析，為目標公司績效的提高提供了理論依據，最後本文利用標準事件研究法和會計指標法計算出公司的績效指標?累積超額收益率（ car ） 、平均每股收益和平均凈資產收益率，分別從短期和長期分析了我國目標公司的績效。
  11. The thesis mainly include five parts. fisrt there is a brief introduction of the china ’ s international short - term capital flow since twentieth century 90s ’ ; and define the international short - term capital flow and the hot money from the conception. the first part is a comprehensive narration about the development of the international capital flow theories in contemporary times and

    此外，本文還提出可以從外匯儲備、國際收支的凈誤差與遺漏值、短期外債的增額、外匯占款等幾個不同角度對國際短期資本流動的態勢進行大致匡算，從而得出自2002年以來有大量的的國際短期資本流入中國的結論。
  12. The acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation

    （一）購買方對合併成本大於合併中取得的被購買方可辨認凈資產公允價值份額的差額，應當確認為商譽。
  13. The formula is : eva = nopat - wacc ( debt cost + cost of equity ) the theories foundation of the eva evaluation model is that the intrinsic value of a company equal to sum of the discounted future eva of the company and total investment of the company. eva is the company ' s surplus income

    用公式表示為： eva =稅后凈經營利潤加權平均資本成本（債務資本股權資本）經濟增加值（ eva ）價值模型的理論基礎是公司的內在價值等於公司未來的經濟增加值折現后再加上公司的投資總額。
  14. Except for an investment company or a holding company stipulated by the state council, where a company is to invest in other limited liability companies or joint stock limited companies, its cumulative investment may not exceed 50 percent of its net assets, provided that if after the investment, the capital is increased using profit distribution received from the company in which it invested, the increased amount shall not be included

    公司向其他有限責任公司、股份有限公司投資的，除國務院規定的投資公司和控股公司外，所累計投資額不得超過本公司凈資產的百分之五十，在投資后，接受被投資公司以利潤轉增的資本，其增加額不包括在內。
  15. In case a company, other than an investment company or holding company as specified by the state council, invests in other limited liability companies or joint stock companies, the aggregated amount of such investments shall not exceed fifty percent of its net assets ; after the initial investment, the increase therein resulting from capitalization of the profit derived from the company invested in shall not be included

    公司向其他有限責任公司、股份有限公司投資，除國務院規定的投資公司和控股公司外，所累計投資額不得超過本公司凈資產的百分之五十，在投資后，接受被投資公司以利潤轉增的資本，其增加額不包括在內。 」
  16. Paid - in capital - net

    實收資本或股本凈額
  17. Total capital increased to cdn 11. 8 billion as at september 30, 2002 from cdn 10. 2 billion as at september 30, 2001. the increase was primarily the result of net income in the past 12 months and the issuance of manulife financial capital securities, partially offset by the repurchase of 16 million common shares for cdn 596 million and shareholder dividends

    資本總額增長主要由於過去十二個月的收入凈額理想以及發行宏利金融資產證券所致但因公司以五億九千六百萬加元回購一千六百萬普通股及分派股東股息，部份增長被抵銷。
  18. Net capital flows as a percentage of gdp among developed nations were higher at the beginning of the 20th century than they were at the century s end. the world of a century ago also was a dynamic period of social movements and ideas that transformed societies and changed lives

    正如美聯儲主席艾倫?格林斯潘所說，百年前的貿易在世界經濟產出中所佔的比例同當今大致相同。在發達國家中， 20世紀初的凈資本流動額在國內生產總值中所佔的比例比20世紀末還要高。
  19. The company will apply the net proceeds of approximately hk 52. 5 million from the subscription under the first tranche as to approximately hk 7. 8 million for capital expenditure to upgrade the existing digital systems of the group, approximately hk 15. 6 million for research and development and approximately hk 29. 1 million for general working capital of the group

    本公司將把第一期認購事項收到之所得款項凈額約52 ， 500 ， 000港元中約7 ， 800 ， 000港元用於提升本集團現行數碼系統之資本開支約15 ， 600 ， 000港元將用於研發，約29 ， 100 ， 000港元將撥充本集團之一般營運資金。
  20. The investment amount was arrived at with reference of the registered capital of rmb10 million of chang dong shun gas and its unaudited net asset value of rmb9, 766, 102

    投資金額之厘訂乃參考北京昌東順燃氣之注冊資本人民幣1 ， 000萬元及未經審核資產凈值人民幣9 ， 766 ， 102元。
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