實質資產 的英文怎麼說

中文拼音 [shízhízīchǎn]
實質資產 英文
real asset
  • 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;...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 實質 : substance; essence; texture; parenchyma; quiddity; parenchima
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. This paper takes mobile engineering department equipment management of daqing petrochemical parent company as an example, and studies the design and application of equipment management system of daqing petrochemical parent company, for the implement of computerizing the equipment entire process management with the equipment management system and completing the synthesis management, the records management, the expense management, the fixed asset management, the specialized management and the information management with the computer system and making in the manual management some qualitative and stochastic ingredients transforming into the quantitative standard management. so it guarantees that we can perform advanced predicting management in the entire process of the matter movement and the value movement of equipment and complete the equipment servicing transition from the compulsory servicing and afterwards servicing to the preventive servicing, improving work quality, efficiency and modernized degree which the equipment manages and assisting enterprise ’ s equipment management decision - making and the whole realization of management goal and enhancing the enterprise ’ s interior equipment utilization and realizing its maximum profit

    本文以大慶石化總廠機動工程部的設備管理為例，對大慶石化總廠設備管理系統的設計與應用進行研究，旨在通過設備管理系統實現設備全過程管理計算機化，由計算機系統來完成設備的綜合管理、檔案管理、費用管理、固定資產管理、專業管理及信息管理，使人工管理中一些定性的、隨機的成分轉變為定量的規范的管理，保證大慶石化總廠對設備的物質運動和價值運動的全過程實行先進的可預知性管理，並逐漸將設備維修從目前的以強制性維修及事後維修為主過渡到以預防性維修為主，提高設備管理的工作質量、效率和現代化程度，輔助企業的設備管理工作決策及經營管理目標的整體實現，提高大慶石化總廠內部設備的利用率及實現其最大的經濟效益。
  2. This article analyzed relevant theories to get better understanding of circular economy : ( 1 ) by adding " decomposer " to economic system, circular economy has built a circle of resource - products - recycled resource, by which the harmonization between economic and ecological systems is achieved. ( 2 ) three principles must be observed in circular economy, and they are reduce, reuse, recycle in turn. according to the order of the principles, the practice of circular economy must conduct cleaner production in enterprises, form ecological community of industry, and build " vein " industry

    （ 1 ）循環經濟的實質是通過模仿生態系統的構造，增加經濟系統中的分解者角色，削減進入經濟系統的資源能源的同時，打造經濟系統中資源一產品一再生資源的物質循環流動的閉合迴路，從系統內部挖掘資源，通過對不可再利用的廢棄物進行無害化處理，使得物質順暢的重新流入生態系統之中，從而將經濟系統中的物質循環與生態系統中的物質循環統一起來，促進經濟系統和生態系統之間的共生協調。
  3. In order to solve these problems, this article provides some measures : standardizing listed company ' s action of buying and displacing assets, implementing " three depart " strictly, choosing a satisfied big shareholder and encouraging strategic m & a, probing the credit standing strictly and examining hypothecated loan of the new big shareholder, improving the system of disclosure of information, changing the pattern of major shareholders dominating company, promoting the listed companies governance structure and protecting the lawful rights and interests of small and middle investors

    針對這些問題，筆者提出了解決的對策：規范上市公司購買、置換資產行為、嚴格實行三分開；在並購重組過程中，引進選好大股東，鼓勵戰略性並購；對新的大股東應嚴格資信調查和對貸款質押的審查，確保付款及時到位；完善信息披露；改變一股獨大的格局；完善上市公司法人治理結構，切實保護中小股東利益。
  4. After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it

    通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。
  5. Next, evaluation of cooperative and related theories has been made in social and historical origin, effect and the influence and development, and pointed out : cooperative is resulted from the combination between fair need and marketing system ; cooperative can not achieve the society objectives that the utopian socialism person sought ; nowadays economy productivity makes the cooperative one kind of available form of organization for the weak power colony for seeking the economic interest possesses extensively

    從成本最小化與交易費用的角度出發，人們選擇合作經濟組織形式的實質是合作社所做的作業比合作成員個別完成更能節省生產成本和交易成本，並從中分享規模經濟和范圍經濟的利益。 3合作經濟的所有制形式以合作經濟理論述評和合作經濟質的分析為基礎，本章探討合作經濟的所有制性質與形式。第一，生產資料全部屬勞動者個人所有的形式。
  6. In recent years, with the emergence of violative operation of valuation and the incident of offering assessment result of deviating seriously from the objective fact occasionally, the problem of quality of valuation become the hot topics for the theory circle, the affair circle and the publics

    近年來，資產評估違規操作、提供嚴重偏離客觀事實的評估結果的事件時有發生，使得資產評估質量問題成為資產評估理論界、實務界及社會公眾關注的熱點問題。
  7. Bea economic research forecasts that private investment will record zero growth and consumption will decline by 1. 2 percent in 1999. moreover, gdp will decline by 1. 0 percent in real terms ( see table )

    東亞銀行經濟研究部預測1999年私人投資增幅為零，而消費開支則下降百分之一點二。實質本地生產總值下降約百分之一（見表） 。
  8. The top widely give or get an electric shocks to wait the evd of the actual shipments the predominances measure to all compare to expect to want little, up widely give or get an electric shock the first shipment 2000 set, ratio in advance conceive big for the shrinkage. machine business enterprise of another 7 greatest discses within evd alliances, now haven t take outed the kind machine, and more have no a substance action on the market. created the even to put off the evd production plan, and start all over again to beat to build the high and pure dvd ; grow the to now return at hesitate the stage ; ten thousand benefits reach a business enterprise is then directed to throw the center of gravity to face philip get the engraving of the dvd ; even if is a top to widely give or get an electric shock, and also apparently diligently not, recent capital increase 577 ten thousand usds used for to engrave the production of the dvd with develop

    上廣電等evd主導者的實際出貨量都比預期要少，上廣電首批出貨2000臺，比預先設想大為縮水。 evd聯盟中的另外7大碟機企業，目前還沒有拿出樣機，在市場上更沒有實質性的動作。創維甚至擱置了evd的生產計劃，另起爐灶打造高清dvd長虹目前還在觀望階段萬利達等好幾家企業則直接將重心投向了飛利浦領銜的刻錄dvd即便是上廣電，也似乎用心不專，最近增資577萬美元用於刻錄dvd的生產和研發。
  9. But in the third year, the firm ' s eva increased appreciatively. this was because one acquisition ' s performance would only begin to show after a certain period of post merger activities

    同時，也有一部分是實質性的資產重組事件，這類事件在並購當年績效不明顯，但經過一定的整合期之後，績效往往提升較快。
  10. " it is encouraging to see continuing improvement in the asset quality of banks mortgage portfolios in line with the pick - up in the economy.

    金管局副總裁韋柏康表示：隨經濟復甦，銀行按揭組合的資產質素持續改善，實在令人鼓舞。
  11. Mr yam notes that the banking sector maintained high levels of liquidity and capital strength during 2001, saw continued improvement in overall asset quality and recorded only a moderate decline in profitability

    任志剛指出銀行體系在年仍然維持充裕的流動資金及雄厚的資本實力，整體資產質素繼續改善，盈利亦僅錄得輕微的跌幅。
  12. It looks the opportunity of investment in new business and earning more cash current as an important intangible property of internet enterprise. it formulates the essence of the value of opportunity and its difference from commercial reputation

    把以後投資擴展新業務獲取更大現金流的機會看成是網路企業的重要無形資產，並創造性的闡述了機會價值的實質、機會價值的形成和機會價值與商譽區別等。
  13. 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。
  14. Entity assets disposition of guilin china construction bank is our primary research object. after comprehensive analysis on the relevant backgrounds on character, function allocation, operation mode and current status etc. of amc, this thesis lucubrates the peculiarity of bank entity assets, the impact factors and the patterns during the disposition of these assets

    本文選擇對桂林建行實體資產處置進行研究，在全面分析中國資產管理公司的性質、職能定位、運作模式與現狀等相關背景的基礎上，對銀行實體資產的特點、資產管理公司處置銀行實體資產的影響因素、及處置模式等進行了深入研究。
  15. Secondly, the article introduces the current condition that the situation of industrial disputes in our country could not make responsible people feel optimistic and what is the reasons that causes the condition, especially the reason in system

    爭議的實質是產權糾紛，爭議使人們不得不將資源耗費在非生產性活動上。但有社會便有爭議，對社會而言，爭議既對社會秩序造成不良的影響，同時又是一種資源浪費，是非效率的。
  16. The thesis defines the concept of asset securitization, expounds characteristic and the condition to use. analyses the relationship between the choice of financing tool and the firm value, express max firm value is a good standard to weigh the tool. then, through the ri model and finance theory, the thesis explains the motivations of asset securitization, demonstrates the influence effect on firm value by qualitative and quantitative analysis of cost - benefit of corporate asset securitization, and discusses the role of asset securitization to solve corporate financing puzzle and the future of asset securitization in our country

    本文首先提出我國企業面臨的融資困境的實質是企業資本結構的不合理以及融資渠道單一影響的，即融資工具不能實現企業價值最大化;在對資產證券化的概念進行界定后，闡述了關于資產證券化的特徵，明確了資產證券化的特點和使用條件;分析了資產證券化工具的選擇與企業價值之間的關系，提出了企業價值最大化是衡量企業融資工具選擇是否合理的標準，為企業通過資產證券化融資提升企業價值提供了理論準備;然後，運用現代財務理論和剩餘收益模型，通過對我國企業資產證券化的實踐進行成本收益的定性和定量的效果分析，論證企業資產證券化對企業價值的影響效果;最後論述了我國實施資產證券化的現狀和未來發展，並且對我國實施資產證券化的具體方式提出了新的構想。
  17. Because individual stockholders must ration shares, while big stockholders always give up rationing shares, the rights and interests of the former will be occupied by the later. big stockholders will hurt small stockholders by ra tioning shares through using inferior - quality and high - price assets

    在配股過程中，由於社會公眾股股東往往必須配股，而國有股、法人股股東常常放棄配股，導致前者權益被后兩者侵佔；大股東用劣質高價的實物資產配股，損害中小股東權益；上市公司重配股、輕使用，無法實現股東權益。
  18. This part, by way of how state - owned railway industry and railway transportation networks relation, analyzes the problems in railway industry on defining the state - owned assets, function establishing, carrying out the responsibility and the dealership, and establishing mordern industry system and inspired system for railway netsworks, also encounter, etc., analyzing characteristics of changsha and other railway industry, to compare with europe, japan and russianjanalyzes what problems are with railway industry and transportation networks in the process of " enterprises independent, financing dividing, staff separating " and are with changsha railway industry in scale, facilities, capitals, quality of staff members and the violently competed environment inside and outside, etc. ; studing substance, special feature, principle, check - up target for railway industry perform capital responsibilities. in railway industry enterprises and manaing, investigates how to classify railway industry and transportation networks ' s managemen t scope - sticking to assets basis establishing market position of railway industry, endowing sufficient and free dealership to enterprises, at the same time, creating effectively supervised confined system ; analyzes chang tie machine - loading mill decline its competion - power can be behaved makes readers better understand some main problems in managing railway industry and why the problems occurs, at last some relevant countermeasures are proposed to solve these problems

    面對激烈的市場競爭環境，研究工附業企業的經營管理現狀，找出應對措施具有十分重要的意義。本文從鐵路工附業企業與運輸主業的關系，分析了鐵路工附業在國有資產的界定、職能定位、企業經營責任和經營權的落實、鐵路建立現代企業制度、企業如何建立有效的監督機制以及存在的三個不到位等方面的問題；分析了路內和長沙鐵路工附業的特點，比較了歐洲、俄羅斯和日本鐵路經營管理的特點；分析了鐵路工附業企業與運輸主業在「企業分設、財務分賬、人員分開」過程中，長沙鐵路工附業企業在規模、設備、資金、人員素質以及內外部激烈的競爭環境等方面面臨的問題；研究鐵路實行資產經營責任制的內涵和特徵、必須堅持的原則，提出了工附業實行資產經營責任制的考核指標及主要內容。
  19. Only when the essential content of asset reorganization is effectively accomplished, can physical assets of firms be effectively reorganized and their performance fundamental improved

    只有企業資產重組的本質內容得以有效實現，才能引起企業實物資產的有效重組，才能確保企業經營績效的根本改善。
  20. At the same time, pass to the jiangjing electric power company procures design of integrating the project, certain a kind of match the heavy celebrates the place the special features, easy to for square power company a management for accepting mode in every locality, complete the group company make use of the market means, becoming current than scatter about, ca n ' t the local charged barbed wire net of the industry scale integrate high - quality property, be used as heavy celebrate municipal electric power system reform of a part, realize fast expansion in property in company in group, betterly the strategy purpose that serve society

    同時，通過對江津電力公司收購之後整合方案的設計，確定一種符合重慶地方特色，易於為各地方電力公司所接受的管理模式，以便重慶水利電力產業集團公司利用市場手段，把目前較為分散、無法形成產業規模的地方電網整合成優質資產，作為重慶市電力體制改革的一部分，實現集團公司資產快速擴張、更好地服務社會的戰略目的。
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