帳面上的 的英文怎麼說

中文拼音 [zhàngmiànshàngde]
帳面上的 英文
paper
  • 帳 : 名詞1. （用布、紗或綢子等做的遮蔽物） curtain 2. （關于貨幣、貨物出入的記載） account 3. （帳簿） account book4. （債） debt; credit
  • 面 : Ⅰ名詞1 （頭的前部; 臉） face 2 （物體的表面） surface; top 3 （外露的一層或正面） outside; the ri...
  • 上 : 上名詞[語言學] （指上聲） falling-rising tone
  • 的 : 4次方是 The fourth power of 2 is direction
  • 帳面 : paper帳面赤字 deficit on the books; 帳面價格 accounting price; 帳面價值 book value; 帳面科目 book...
  1. There are low water-covered lands where cypress trees, shaped like long-necked wine bottles, rise out of dark, quiet waters into dark, tent-like masses of vines above.

    此地有低洼的沼澤，形如長脖酒瓶的柏樹從黝黑而寧靜的水裡長出，伸到如帳篷一般在水面上聚集交錯的蔓藤之中。
  2. Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law

    再次，國外立法上的一些基本制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足，造成了我國公司法人退出市場機制的嚴重混亂，損害了債權人和利害關系人的利益，增加了市場主體交易不安全感，破壞了市場經濟秩序和商業道德，浪費了社會資源，削弱了法律的權威性和嚴肅性。文章認為，完善我國公司解散和清算制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（包括民事責任，刑事責任，行政責任，改變現行行政處罰范圍偏廣，民事賠償范圍偏窄，刑事追究空白太多的不協調狀況） ，從而構築起科學的公司解散和清算制度，使之符合我國經濟生活的客觀需求，符合市場經濟發展的基本方向，並與國外立法通例趨同。
  3. The herald november 1, 1998 staying above water : hondurans crowd into makeshift tents to escape the flood waters at valle de sula, just outside san pedro sula

    美國先峰報1998 . 11 . 1待在水面上：宏都拉斯聖貝多蘇拉外圍的蘇拉村民擠在臨時帳篷內躲避洪水。
  4. Lawyers of the past, haughty, pleading, beheld pass from the consolidated taxing office to nisi prius court richie goulding carrying the costbag of goulding, collis and ward and heard rustling from the admiralty division of king s bench to the court of appeal an elderly female with false teeth smiling incredulously and a black silk skirt of great amplitude

    他們看見里奇古爾丁攜帶著古爾丁科利斯沃德律師事務所的帳目公文包，從統一審計辦公室一路走到民事訴訟法庭。然後聽到一位上了歲數的婦女身穿寬大的絲質黑裙， ? ? ? ?地走出高等法院105海事法庭，進了上訴法庭，她面上泛著半信半疑的微笑，露出假牙。
  5. The good bishop of cloyne took the veil of the temple out of his shovel hat : veil of space with coloured emblems hatched on its field

    克洛因的主教174大人從他那頂寬邊鏟形帽里掏出聖堂的幔帳：空間的幔帳，上面有著彩色的紋章圖案。
  6. China vankes b shares arent cheap, trading at 11. 7 times earnings and 2. 44 times book value

    萬科在深圳上市的b股並不便宜，其本益比為11 . 7倍，而股價與帳面價值比是2 . 44倍。
  7. Marking all financial assets to market, which is the proper accounting approach for fund management, we achieved an investment return in 2003 of hk 89. 6 billion. in terms of the actual amount, this is the third highest return in the history of the exchange fund, though it is understandably behind 1998 and 1999, when investment return was boosted by book profits from the stock market intervention

    若依照基金管理的會計方法對所有金融資產進行市值評估，外匯基金在2003年的投資回報額是896億港元，這是外匯基金歷來錄得的第三高回報，不過當然比不上1998及1999年的成績，因為股票市場入市行動錄得的帳面溢利大大推高了這兩個年度的回報額。
  8. After deducting the depreciation charges for the amortisation of the initial capital costs of the golf course, however, the golf course experienced an average book annual deficit of $ 9. 5 million in the past three years

    在扣除高爾夫球場初期成本攤還費用所涉及的折舊費之後，在會計帳面上該球場過去三年的每年平均赤字為九百五十萬元。
  9. However, with the collapse of the us nasdag share index earlier this year resulting in the plunge in prices of technology shares listed on it and elsewhere, the hitherto valuable share options held by numerous paper dot. com millionaires have become virtually worthless in these changed circumstances

    今年初，紐約自動報價股市指數大跌，致使掛牌于其中以及在各地上市的科技股價格猛瀉，眾多帳面上的百萬富翁先前手持的網路公司股票選購權實際上已分文不值。
  10. However, if you closed your first accounts on or before 31 march 2006 and you have assessable profits, you will have to pay profits tax or provisional profits tax on those assessable profits. further, you have to consider if you need to report for chargeability

    如你業務的第一份帳目在2 0 0 6年3月3 1日或該日之前結算，而帳面上又呈現利潤，你便可能需要繳納利得稅或暫繳利得稅。
  11. How does the accounting information express their value - relevance ? these questions are important not only for academic scholars but for investors in the securities markets. in order to answer these questions, the thesis uses " feltham - ohlson valuation model " as the theoretical framework and selects book value ( bv ) and net earnings ( e ) as proxies of accounting information to do research

    本文選擇「帳面凈資產」和「會計盈餘」數據作為公開會計信息的代表，運用「費森?奧爾森估值模型」分析凈資產倍率和市盈率的性質，並用我國a股市場上市公司1994 ? 98年股價數據和1993 ? 97年年度報告會計數據檢驗這兩個比率的投資決策有用性，以求較深入地回答上述問題。
  12. Scope of services provided are still typical types, i. e. audit, taxation, book - keeping and company secretarial services, etc. more than 40 % of the replies claimed that they would benefit after china entered into wto. around 30 % of the replies showed interest in expanding their business to china. the factors they will consider included relationship with mainland clients and others, understanding of china cultures and policies and availability of capital, etc. the strategies they will consider in improving their business results are merging with other cpa firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in china market, etc

    本研究採用資料搜集形式輔以問卷調查，結果反映出大部份香港中小型會計師事務所的員工人數及業績都比不上過往；而業務范圍仍保持傳統審計、稅務、會計記帳、公司秘書等服務模式；有四成以上的回應者認為大陸入世會對其業績有正面影響；有三成以上回應者表示會到大陸執業；而若考慮到大陸執業，回應者稱主要的考慮因素為與內地客戶等之聯系、對大陸的了解及資金等，至於改善業績，回應者說主要會考慮與其它事務所合併、轉移本地業務范圍及重點、裁員減薪、減低服務收費、北上開拓業務等。
  13. Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching

    在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。
  14. I liked the hush, the gloom, the quaintness of these retreats in the day ; but i by no means coveted a night s repose on one of those wide and heavy beds : shut in, some of them, with doors of oak ; shaded, others, with wrought old english hangings crusted with thick work, portraying effigies of strange flowers, and stranger birds, and strangest human beings, - all which would have looked strange, indeed, by the pallid gleam of moonlight

    不過晚上我決不羨慕在那些笨重的大床上睡覺。有些床裝著橡木門，可以關閉有的掛著古老的英國繡花帳幔，上面滿布各類繡花，有奇怪的花，更奇怪的烏和最奇怪的人。總之是些在蒼白的月光下會顯得十分古怪的東西。
  15. But one could seriously question whether it is prudent to declare such a material dividend out of unrealised surplus from a revaluation of quoted shares on hand and to recognise an internal dividend from its wholly - owned hkma as income

    用未實收的股票升值帳面盈餘來派息，在現時政府入帳方法，技術上正確，但是否最可取的保守穩健處理方法，卻值得商榷
  16. I stress on three requests to the objective aspects of the crime of evading taxes. the first is the illegality of the action, which includes the break of tax material law and the tax procedural law. the second is the statute of the actions and means, which is only within the circumstances that " the taxpayer obtains the taxation by the means of forging, altering, concealing or destroying account books and vouchers for the accounts without authorization, or overstating or omitting or understating incomes in account books, or refusing to file his tax returns after the tax authorities have notified him to do so or filing false tax returns or export declaration or by other deceptive means.

    著重論述偷稅罪客觀方面的三項要求：一是行為的違法性，包括違反稅收實體法和稅收程序法；二是行為手段的法定性，即僅限於「偽造、變造、隱匿、擅自銷毀帳簿、記帳憑證，在帳簿上多列支出或者不列、少列收入，經稅務機關通知申報而拒不申報，進行虛假的納稅申報，以假報出口或者其他欺騙手段騙取」 ；三是行為量化標準的法定性，即必須同時滿足法律規定的絕對數和相對數兩條件。
  17. The types of personal information you provide to us on these pages may include name, address, phone number, e - mail address, user ids and passwords, billing and transaction information, credit card information, contact preferences, educational and employment background, and job interest data

    您在這些頁面上提供給我們的個人信息類型包括姓名地址電話號碼電子郵件地址用戶id和密碼帳單和交易信息信用卡信息首選聯系方式教育和職業背景以及工作興趣數據。
  18. One smaller tent within, and one larger tent above it, and cover d the uppermost with a large tarpaulin which i had sav d among the sails

    我把帳篷做成雙層的也就是說，裏面一個小的，外面再罩一個大的，大帳篷上面又蓋上一大塊油布。
  19. With the more deepen reform of our financial system and the more opened financial market after joining the wto, the environment for the surviving of our state - owned commercial banks will become harder. although our banks have solved many problems on its management and business, its financial risk is n ' t wholly eliminated and show up in many ways, such as increasing assets and decreasing profit

    盡管多年來國有商業銀行在業務范圍、經營管理、功能定位等方面進行了一系列改革並取得了階段性成功，但是，它所面臨的金融風險問題卻不斷暴露，主要表現在不良資產持續上升、經營效益不斷下滑、呆壞帳損失不斷擴大、資本充足率低下等方面。
  20. He ' d been staving off bankruptcy for some years but now he ' d exhausted his credit. he hadn ' t a shot left in the locker

    一些年來他一直苦苦支撐不致破產，現在他的帳面上的錢已經耗盡，他已窮途末路。
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