損益分配 的英文怎麼說

中文拼音 [sǔnyìfēnpèi]
損益分配 英文
distribution of profit and loss
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 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...
  • 分 : 分Ⅰ名詞1. （成分） component 2. （職責和權利的限度） what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] （料想） judge
  • 配 : Ⅰ動詞1 （兩性結合） join in marriage 2 （使動物交配） mate （animals） 3 （按適當的標準或比例加以...
  • 損益 : 1. （減少和增加） increase and decrease 2. （賠和賺） profit and loss; gains and losses
  1. ( 2 ) the disadvantages of shareholder structure problem. from facts, we could see shareholder structure problems have bad influence on china ’ s securities market in eight aspects, which have seriously damaged matching mechanism between risks and profits in china ’ s capital market, causing inequality between negotiable shareholders and nonnegotiable shareholders. ( 3 ) the history of solving shareholder structure problem in china ’ s securities market

    從現實來看，股權分置為中國資本市場帶來了八大危害，從而嚴重損害了中國資本市場風險與收益之間的匹配機制，客觀上使流通股股東與非流通股股東處在不平等的狀態; （ 3 ）中國證券市場解決股權分置問題的歷程。
  2. There are many mechanics can be used, such as the preference share, the redeemable preference share, convertible preference share, the income bond, the anti - dilution clause, the protection against dilution, mandatory dividend, convertible preference bond, participating preference share, etc. however, in the contract freedom, some stakeholders, such as creditors, minority shareholders, suffer from significant information imperfections and negative externalities

    原因在於，當公司向股東分配股票，包括股票股利、資本公積金轉增股本時，不會導致財產流出公司，不會減少對優先股股東和債權人的擔保財產，通常不會損害優先股股東和債權人利益，不會對優先股股東和債權人產生負的外部性。克服負外部性的機制之一是，通過程序強制，為第三方參加締約創造機會。
  3. Profit and loss appropriation account

    損益分配帳
  4. The master budget sets specific targets for sales, production, distribution, and financing activities, and it generally culminates in a projected statement of net income and a projected state ? ment of cash position

    總預算為企業的銷售、生產、分配和財務活動確定具體的目標，並最終完成一個預算損益表和預算現金狀況表。
  5. Unauthorized partition of state property “ in the name of the unit ” is materially with the name of unit to seek the personal gains, to injure the goods for own benefits. moreover, the crime of unauthorized partition of state property as the crime with intent, its subjective aspect is not actually directly seeking the benefits for the unit, but the member of the unit seeks individual personal gains. the crime of unauthorized partition of state property as the crime of making profits, the state - unit is not beneficial actually, on the contrary, the benefits that the state - owned unit has or controls are invaded by the member of the unit, and the unit has become the direct victim of the crime of unauthorized partition of state property

    因為， 「集體決定」私分國有資產體現的僅是單位成員的共同意志，而不是單位的整體意志; 「以單位名義」私分國有資產實質上是假借單位名義牟取私利、損公肥私;而且，私分國有資產罪作為直接故意犯罪，其主觀方面卻不是為單位謀取利益，而是單位成員藉此謀取個人私利;私分國有資產罪作為獲利型犯罪，國有單位卻不是受益人，相反，屬于國有單位所有或者支配的國有資產被單位成員侵佔、瓜分，單位成了私分國有資產罪的直接受害人。
  6. Points out that the liability of danger is not the sanction to violations of law. the basic idea of the liability of danger lies in " the reasonable distribution of unlucky damages ". the main reasons are : ( 1 ) the doctrine of origin of danger, i. e. the owner or holder of enterprise, instrument, < | > r article assume the liability because they create the danger ; ( 2 ) doctrine of control of danger, i. e. the enterprise assumes the liability for it ? controls the danger in certain extent ; ( 3 ) doctrine of " enjoying benefit, assuming liability ", i. e. the owner or holder of enterprise, instrument, or article assume the liability because they enjoy the benefit ; ( 4 ) doctrine of allocation of losses, i. e. the damages occurred from the liability of danger should be dissipated through the price mechanism of commodity service and insurance system

    Esser ）在其名著《危險責任之基礎與發展》 （ 1941年）一書中指出，危險責任不是對不法行為的制裁，危險責任的根本思想在於「不幸損害的合理分配」 ，主要根據在於： （ 1 ）危險來源說，即因為企業、物品或裝置的所有人或持有人製造了危險來源，因而應承擔責任； （ 2 ）危險控制說，即企業在某種程度能控制這些危險，因此應負責任； （ 3 ）享受利益負擔危險說，即企業、物品或裝置的所有人或持有人從其企業、裝置或物品中獲得利益，故理所當然應當負擔風險； （ 4 ）損失分攤說，因危險責任而生的損害賠償，得經由商品服務的價格機能和保險制度予以分散。
  7. Partners may agree to any profit - and - loss - sharing method they desire

    合伙人可能就任何他們所希望的損益分配方式達成協議。
  8. Right of waste should be understood as that polluters should emit legally in the governmental allocating arrange and without damaging the benefits of others. the actual aim of the discharge is that only by meeting the needs of the local environment, could the trade carry on

    排污權應界定為排放者在環境監督管理部門分配的額度內，並在確保該權利行使不會損害其他公眾環境權益的前提下，依法享有的向環境排放污染物的權利。
  9. Chapter three completely introduces our country ’ s company profits allotment system, including the characteristics of our country ’ s company profits allotment year, the scope, source, assignment proportion and payment method of profits allotment, power to make decisions, provident fund, community chest system, invalid allotment, and etc. chapter four analyzes the shortcomings of our country ’ s company profits allotment system, and then gives the author ’ s personal suggestions about the relevant regulations

    第三章全面介紹了我國公司利潤分配製度，分析了我國公司利潤分配年度的特點、利潤分配范圍、來源及分配比例、利潤分配支付方式、決定權、公積金、公益金制度、無效分配的法律責任等問題。第四章從強制性「兩金」的提取的缺陷、資本公積彌補虧損的不足和利潤分配比例的缺陷分析了我國公司利潤分配製度的缺點與不足。
  10. If the shareholders ' committee or the board of directors, in violation of the previous paragraph, distributes profit to the shareholders before covering company losses and making allocation to company statutory reserve fund and statutory welfare fund, the profit so distributed must be returned to the company

    股東會或者董事會違反前款規定，在公司彌補虧損和提取法定公積金、法定公益金之前向股東分配利潤的，必須將違反規定分配的利潤退還公司。
  11. Contract conditions and terms will be the gauge via which to function, distribute dividends, shoulder risks and losses, pay debts, reclaim investments and redistribute leftover properties while terminating cooperation by each cooperative party

    合作各方的合作條件收益分配風險和虧損分擔投資回收和經營管理方式及合作終止時剩餘財產的歸屬等，均在合同中約定。
  12. Article 2 in establishing a contractual joint venture, the chinese and foreign parties shall, in accordance with the provisions of this law, prescribe in their contractual joint venture contract such matters as the investment or conditions for cooperation, the distribution of earnings or products, the sharing of risks and losses, the manners of operation and management and the ownership of the property at the time of the termination of the contractual joint venture

    第二條中外合作者舉辦合作企業，應當依照本法的規定，在合作企業合同中約定投資或者合作條件、收益或者產品的分配、風險和虧損的分擔、經營管理的方式和合作企業終止時財產的歸屬等事項。
  13. By researching, the major innovations of this paper are : ( 1 ) analysises the assets and liabilities table and the loss and gain table of life insurance companies in china from 1998 to 2001 in detail, comprehensively reflects the structure of assets and liabilites in the life insurance companies even in the whole life insurance industry of our country during the recent years ; ( 2 ) on the aspect of assets management, our country should reduce the proportion of monetory assets, improve the proportion of investment assets and establish the scientific investment management system, and suitably lower the proporty of the fixed assets on the premise of guaranteeing the operation ; ( 3 ) on the aspect of management of matching assets and liabilities, the life insurance company of our country should reduce the sales of the policies of prearranged high insuranc rate, develop the new type of life insurance products and match each policy with prearranged high interest rate with high interest rate investment correspondingly ; ( 4 ) as refering to the index system of assets and liabilities management of the commercial banks in our country, it has explored that of the life insura

    第三部分從壽險公司的資產管理、負債管理、資產負債匹配管理及資產負債匹配管理評價指標四個方面進行了分析和研究。本文的主要創新之處是： （ 1 ）將自1998年至2001年國內所有壽險公司的資產負債表和損益表進行了詳細的分析，比較全面地反映了我國近年來各壽險公司及整個壽險業資產負債的結構狀況； （ 2 ）在資產管理方面，我國應適當降低貨幣類資產的比例、提高投資類資產的比例並建立科學的投資管理體系、保證經營的前提下適當降低固定資產的比例、盡量減少佔用類資產的比例等； （ 3 ）在資產負債匹配管理方面，我國壽險公司應盡量減少高預定利率保單的銷售、發展新型壽險產品，每銷售一批較高預定利率的保單就應選擇相應高利率的投資與之對應匹配； （ 4 ）借鑒我國商業銀行資產負債管理的指標體系，探討了壽險公司資產負債匹配管理的指標體系。
  14. Article 7 the government subsidies pertinent to assets shall be recognized as deferred income, equally distributed within the useful lives of the relevant assets, and included in the current profits and losses

    第七條與資產相關的政府補助，應當確認為遞延收益，並在相關資產使用壽命內平均分配，計入當期損益。
  15. To idiographic institution, the main causes of the debts forming are as follow : the finance rights and affair rights are digit in the process of the finance and tax system, the finance rights are up collecting, and the affairs rights are down moving, the finance gap formed in the process of the finance and tax system, the comparative economic shrink in the anaphase country reform, the finance ingathering became fewer : the political and the administration system reform is disjoint to the economic system reform, the village and town government financial action is lost echo obligation, the expenditure break through the budget, and so on, otherwise, the country financial system reform is lag, the invests are becoming bad for the country government intervention to economic field, the country government action is short of efficient criterion, cut down the centre transferring geld to the farmers and delay to carry out the legal payment ; the effective supervision to the loan is short of about national to the non - financial machine, and so on, so the debts form at last

    但從根本講，還是制度的原因，是國家通過制度的安排來對利益進行重新分配，導致鄉鎮政府財政收入短缺，產生債務需求，最終形成債務。從具體的制度上看，主要有:財稅體制改革中的財權與事權的錯位，財權向上集中、事權不斷下移;農村稅費改革產生財政缺口;農村改革後期出現的經濟相對萎縮，財政收入減少;政治制度和行政管理制度改革與經濟改革脫節，鄉鎮政府財政行為失去應有的約束，導致開支突破預算等等，產生債務需求。另外，農村金融體制改革的滯后;鄉鎮政府對經濟領域的高度介入，出現經濟投資虧損;政府行為缺乏有效規范，截留老百姓的轉移支付款項、拖延履行法定支付義務;國家對非金融機構借貸行為缺乏有效監管等等，產生債務供給。
  16. The minimum lease payment for the finance lease, which will then be further allocated between the reduction of the finance lease obligation in the balance sheet and finance charges charged to the profit and loss account ; and

    融資租賃的最低租賃付款，然後從中分配出記在資產負債表內融資租賃承擔下降的款額和記入損益帳內的融資費用以及
  17. Besides, this dissertation not only investigates the modernization process, the courses of economic development and its external environment condition of western ethnic areas in macro ways but also studies the institutional framework, management mode, asset - liabilities, and profit and lose situation of enterprises with the method of economic analysis and financial analysis in micro ways in order to reveal the concrete management states of non - public enterprises of western ethnic minority areas ; and this article studies the ownership structures, system and management of enter

    既宏觀考察西部民族地區現代化進程與非公有制經濟發展的歷程及其外部環境，又運用了經濟分析、財務分析的方法，禪觀研究企業的組織結構、管理模式、資產負債及損益狀況，以揭示西部民族地區非公有制企業的具體經營狀況;既從經濟學的角度出發研究所有制結構，企業制度及管理、市場與資源配置，又結合民族、歷史、文化、宗教等非經濟因素進行分析;在資料獲取和運用方面，既有大量的統計數據，也有通過到民族地區的企業進行田野調查所獲得的第一手材料。
  18. Article 21 the chinese and foreign parties shall share earnings or products, undertake risks and losses in accordance with the agreements prescribed in the contractual joint venture contract

    第二十一條中外合作者依照合作企業合同的約定，分配收益或者產品，承擔風險和虧損。
  19. Government ' s strict control on the right of price setting, and the planned distribution of income, combined with unreasonable method of price forming and weak supervision on extra fees collecting, have caused low efficient in railway industry. since 1993, railway as a whole has lost successively for five years

    國家對運價權的高度控制及對收益的計劃性分配，加上定價方式不合理以及對價外收費監管不力等原因，導致鐵路效率明顯低下，以至從1993年起鐵路系統連續5年出現虧損。
  20. The minimum lease payment for the finance lease, which is then further allocated between the reduction of the finance lease receivables in the balance sheet and finance lease income in the profit and loss account, and

    融資租賃的最低租賃付款收入，然後從中分配出在資產負債表內融資租賃應收款項下降的款額和損益帳內的融資租賃收入以及
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