損益法 的英文怎麼說
中文拼音 [sǔnyìfǎ]
損益法
英文
profit and loss method- 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...
- 法 : Ⅰ名詞1 (由國家制定或認可的行為規則的總稱) law 2 (方法; 方式) way; method; mode; means 3 (標...
- 損益 : 1. (減少和增加) increase and decrease 2. (賠和賺) profit and loss; gains and losses
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This historical view originated from 《 the book of changes 》 a confucian classis and then absorbed the gradual evolution about " increase and decrease ", meanwhile, advocated " imitating the later king "
這一歷史觀源於儒家經典《周易》 ,他吸收了孔子「損益」的漸變方式,同時象荀子一樣,主張「法后王」 。Even if we had no ulterior motives our initiative would still damage french interests.
縱令我們沒有不可告人的動機,我們的倡議仍然會損害法國的利益。Based on this, some widely established rules including the rule of total compensation, the rule of foreseeability, the rule of mitigation, the rule of counterbalance between loss and profit, and the rule of compensatio culpae are discussed in details
在此基礎上,筆者從比較法角度系統闡述了各國確定違約損害賠償范圍的諸規則(主要包括完全賠償規則、可預見規則、過失相抵及損益相抵規則、減輕損失規則)的內涵、理論發展及相關問題。The " hedging accounting method " shall refer to a method to record the result of offsetting the hedging instrument and the changes of the fair value of the hedged item
套期會計方法,是指在相同會計期間將套期工具和被套期項目公允價值變動的抵銷結果計入當期損益的方法。Rules of property, liability and inalienability in the protection of the property right of farming lands
農地徵用中農民利益受損的法經濟學分析Investment loss of a non - investment company, engaged in short - term or long - term investments, including unrealized loss on investments based on the lower of cost - or - market method, and loss recognized when making long - term investments, under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses
凡非以投資為業之公司,因從事短期及長期投資,在按成本與市價孰低法評價時所認列之未實現跌價損失,或從事長期投資,在依權益法按持股比例認列被投資公司本期虧損時所認列之投資損失屬之。These audits have not only brought a clear picture of the basic conditions of those enterprises and disclosed problems of fraudulent statement of revenues and expenditures, false statement of assets, liabilities, profits and losses, but also initially studied and tried on audit approaches and techniques like commitment system, statistical sampling, testing of the internal control systems and computer assisted audit techniques
通過審計,不僅摸清了企業家底,揭露了企業財務收支中弄虛作假,資產負債損益不真實的問題,同時,還初步探索了承諾制、統計抽樣審計、測評內部控制制度和計算機輔助審計等方法。Abstract : the environmental economic cost - benefit analysis is discussed in this essay, including identification and screening qualification of impact factor, the calculation and impact of economic cost - benefit
文摘:建設項目環境影響評價工作中的環境經濟損益分析通常採用費用? ?效益法。Article 50 according to the requirements of the company registration authority, a company shall accept the annual examination within the fixed time, and submit an annual examination report, an annual balance sheet, a profit and loss statement and a copy of the business license of enterprise legal person
第五十條公司應當按照公司登記機關的要求,在規定的時間內接受年度檢驗,並提交年度檢驗報告書、年度資產負債表和損益表、 《企業法人營業執照》副本。5 treatment of exchange gains and losses arising from exchange rate differences shall comply with the foreign currency transactions accounting treatment provisions announced by the ministry of finance of prc
5因匯率的差異而發生的匯兌損益的處理方法應符合中國財政部公布的外匯業務會計處理規定。Article 22 for any property gains and losses discovered in stocking property, sales, un - payable debts, or unreceivable credits as well as any incomes and losses during the liquidation period, the liquidation committees should provide written explanations and certificates of the liquidation
第二十二條清算委員會對清算期間發生的財產盤盈或者盤虧、變賣,無力歸還的債務或者無法收回的債權,以及清算期間的收入或者損失等,應當書面向企業權力機構說明原因、提出證明並計入清算損益。Based on an statement of relative elements of life insurance and analysis of some key concepts, the thesis firstly sums up, compares and analyzes the commercial life insurance supply market in china from two aspects : company and product ; secondly, it introduces a method of measuring one ' s insurance demand, expound the methods and strategies of how to choose a company or a product : how to choose a company is to calculate, compare and analyze the ratios of debt and profit, which are based on statements of assets and debts and statements of losses and profits. a choice is made finally according to the above results ; how to choose a product include the methods of comparing all kinds of policy cost, and a empirical analysis is made for term policy cost, in addition, on basis of the present situation of life insurance market in china, author bring forth a simple way to choose participate insurance
本文在闡述有關壽險基本知識並剖析其中關鍵概念的基礎上,首先從壽險公司和壽險險種兩個方面對中國商業人壽保險供給市場進行了歸納、比較和分析,接著介紹了確定保險需求的方法以及選擇壽險公司和險種的方法和策略:選擇壽險公司的具體方法是以各壽險公司的資產負債表和損益表為依據,計算出並比較分析各公司的償債比率和盈利比率,來考察其償債能力和盈利能力,最後根據結果做出相應選擇;選擇壽險險種的方法包括比較各類壽險保單成本的方法,本文對其中的定期壽險保單成本進行了實證分析,並根據中國壽險市場的現狀,提出了選擇分紅險的簡易方法。In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed. the case is analysis details the major approaches of earnings management in the listed companies that use non - constancy break - over item. by the way of comparative analysis and multivariate statistics methods, empirical analysis reviews the quality of accounting earnings of listed companies, unveils the existence and means of manipulating accounting income though non - constancy break - over item for variety motives
理論分析探討了盈餘管理現象形成的外在動因和內在動因;案例分析詳細說明了上市公司利用非經常性損益操縱利潤的主要手段;實證分析採用對比分析和統計檢驗等方法考察了上市公司會計盈餘質量,揭示了上市公司存在為達到種種目的而利用非經常性損益操縱利潤的行為。The value created by enterprise every year is the residual income, from which all costs should been deducted, and it still could not be depicted by traditional evaluation systems vividly, such as roe and eps. the main defects lay on two aspects. one is that only the debt capital is directly considered to the gain - or - loss of that year
主要缺陷在以下兩方面: ( 1 )傳統指標的計算只有債務資本成本計入損益表,而權益成本被忽視了,從而導致成本的計算不完全,因此無法判斷公司為股東創造的價值的準確數量; ( 2 )傳統指標的計算以會計報表信息為基礎,而會計報表信息由於其固有的缺陷對公司業績的反映本身就存在部分失真。Deferred method regards historical value as and measurement attribute, while liability method combines historical value and fair value as measurement
債務法下,損益表債務法與資產負債表債務法間最大的區別在於收益觀及計量屬性上的差異。Important differences exist between the old debt restructuring accounting standards and the revised one. the revised standard required that the debtor should recognize the balance between the actual amounts of settlement and the book value of the debt in the capital reserves, rather than as the current earning
新準則與舊準則最大的區別,是放棄了公允價值計量法和要求債務方將通過債務重組獲得的利益計入資本公積,而不能計入當期損益。The rights protection law for the comsumers enables any impaired comsumer to claim money from the company
保護消費者權益法使任何受損害的消費者有向公司索賠的權利。D. the balance - sheet approach provides the same or better benefits than workers in the host country
使用損益表法,使工人的薪水與在雇傭國相比持平或更高。This paper develops a nomal model of the cigarette distribution system of hongta group by analyzing the environment, factors, mechanism about the cigarette distribution system of hongta group, it analyze the reason, way of the cigarette channel of hongta group conflict by quoting the theory of conflict of orgnazition behavior, put thes forward to some measures to manage and coordinate channel conflict. it also, from the manufacture ' s ( hongta group ) position, designs some indexes and methods for evaluating distributors ( tobacco company ), channels and the cigarette distrubution system of hongta group, which evaluates distributions between qualitative aspect and quantitative aspect, evaluates channel by using channels " value - lose - table method and results comparing method, evaluates the cigarette distribution system ' s of hongta group competitive power by applying an envaluating model which develops from fuzzy and ahp. according to the environments changing, channel conflict, envluating results, it analyzes the reason and steps about the adjustment of the cigarette distrubution system the cigarette, offors the style and content of the adjustment, also puts foaward to three styles of innovation of the cigarette distrubution system the cigarette by quoting the innovation theory
並且從生產商(紅塔集團)的角度,分別按分銷商(煙草公司) 、分銷渠道及整個分銷體系三個層次建立了相應的評價指標和評價方法。其中,從定性、定量兩方面對分銷商(煙草公司)進行了評價,採用分銷渠道損益表法、潛在市場與實際對比法對分銷渠道進行評價,而且,從理論上構建了將模糊集合論與層次分析法相結合的綜合評價測度模型,據此對紅塔集團卷煙分銷體系競爭力進行了評價。根據紅塔集團卷煙分銷體系環境的變遷、渠道沖突、分銷體系評價結果等,進一步分析了紅塔集團卷煙分銷體系調整的原因與步驟,並提出了分銷體系調整的形式和內容。Chapter 6 calculated var values of composite index in shanghai stock exchange and component index in shenzhen stock exchange at difference confidence level using difference methods, and we compared these results with real profit - loss
第六章使用不同方法計算了上證綜合指數和深圳成份指數在不同置信水平下的var值,並與實際損益作了比較。分享友人