實質負債 的英文怎麼說

中文拼音 [shízhífùzhài]
實質負債 英文
real liability
  • 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
  • 質 : Ⅰ名詞1 （性質; 本質） nature; character; essence 2 （質量） quality 3 （物質） matter; substance;...
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 實質 : substance; essence; texture; parenchyma; quiddity; parenchima
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. The full text is made up of four parts : part one ( first chapter, second chapter ) imprimis, analyzed the reasons about the rate of state - owned business indebtedness to increase in our country. ( a ) the reform of finance - pass - loan since the 80s interim keep the close correlation with the rate of state - owned business indebtedness to increase, that the reform of state - owned corporation finance method since the 80s interim is obviously and first in the reform of the state - owned business system, under the hypothesis that the state - owned business system and its management mechanism < wp = 10 > were without the material alterations, took the lead in facilitating the capital - management mode ' s reform, and therefore kindled a series of problems

    全文共分四個部分：第一部分（第一章、第二章）首先，分析了我國國有企業負債率攀升得原因。 （一）國有企業負債率攀升與８ ０年代中期以來撥改貸改革緊密相關，國有企業資金管理方式的改革明顯先於國有企業制度的改革，在國有企業制度及其經營機制沒有實質性改變的前提下，率先推進了資金管理方式的改革，由此引發了一系列問題。這只是國有企業負債率攀升的表面原因。
  2. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  3. The requirements of the basel agreement are designed to encourage bank to strengthen their capital position and consider the risk of the off - balance - sheet commitments. asset - liability management is integrated of self - discipline and financial supervision. the purpose of asset - liability management is to formulate strategies and take actions that shape a bank ' s balance sheet as a whole in a way that contributes to its desired goals

    資產負債比例管理是一種自律管理與外部監管有機結合的管理方式，其實質是在銀行長期戰略計劃指導下，在短期金融計劃和決策中協調好資金來源和資金運用的內在聯系，實現資金流動性、安全性、盈利性的均衡，是流動性資產、債券貸款、負債和資本相結合的綜合管理。
  4. Perhaps a long period of low and sometimes negative real interest rates in the nineties was a disincentive for debt issues by the private sector. indeed, the significantly positive real interest rates of the past few years and low nominal interest rates seem to have made a difference in both the number of and the amount involved in debt issues brought to the market

    年代實質利率長期處于偏低甚至負數水平，令私營機構缺乏發債意欲，但過去幾年實質利率顯著高於零水平，加上名義利率偏低，似乎為債市帶來新的面貌，無論發債次數或規模都有了進展。
  5. This paper is on the basis of the research of the demonstrative item " financial risks analysis and control system " of the chonqqing science and technology tackle key item " nanan district government electronic demonstrative application of government affair ( 7220 - a - 1 ) ". based on well understanding and comprehending the characteristics of financial risks and meticulous considering the actual conditions of nanan district government, a method that constructs a multiagent system to edit local financial risk budget and calculate a series of indexes of evaluating financial risks situations is presented in this paper. categorizing ingredients that give rise to local financial risk, scheming agents in accordance with these ingredients, and scheming cooperative agent and some auxiliary agents to constitute the system are also proposed

    本文以重慶市科技攻關重點項目「南岸區人民政府電子政務應用示範（ 7220 - a - 1 ） 」子項目「財政風險分析與控制系統」為選題背景，認真研究財政風險的特徵，結合南岸區政府財政實際情況，提出對引起地方財政風險的政府負債，按性質進行分類；對每一類負債設置一個agent進行分析和量化；設置財政風險agent和其他輔助agent ，組成多agent系統；利用多個agent的通訊與協作，編制地方財政風險預算並計算評估財政風險狀況的一系列指標。
  6. We are sure that all the activities of commercial bank arc financial activities. in fact, commercial bank management is financial management and commercial bank risk management is a part of financial management

    由於商業銀行是以金融資產與金融負債為經營對象的特殊企業，商業銀行的經營活動無疑是財務活動，商業銀行的經營管理實質上是財務管理。
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