損益說 的英文怎麼說

中文拼音 [sǔnyìshuō]
損益說 英文
theory of negative and positive effects of affections
  • 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...
  • 說 : 說動詞（說服別人聽從自己的意見） try to persuade
  • 損益 : 1. （減少和增加） increase and decrease 2. （賠和賺） profit and loss; gains and losses
  1. Starting from the definition of consideration, the paper states the theoretical and legal basis of consideration, and makes comparison between consideration and compensation. the content contains : ( 1 ) consideration is an important concept in the british and american law of contract ; ( 2 ) when nonnegotiable share turns to be negotiable, the price of negotiable share will decrease. therefore, if this action occurs, nonnegotiable shareholders should make promise to protect negotiable shareholders ’ benefits ; ( 3 ) shareholder structure premium is the basic theoretical basis of consideration payment ; ( 4 ) consideration is a reasonable compensation which contract beneficiary gives to sufferer, according to the fair principle of the civil law

    對價從法律上看是一種等價有償的允諾關系，而從經濟學的角度說，對價就是利益沖突的雙方處于各自利益最優狀況的要約而又互不被對方接受時，通過兩個或兩個以上平等主體之間的妥協關系來解決這一沖突; （ 2 ）把對價運用於股權分置改革，其基本含義是未來非流通股轉為可流通時，由於會導致流通股股價下跌，因此，流通股股東同意非流通股可流通的同時，非流通股股東也要對這一行為發生時將充分保護流通股股東的利益不受損作出相應承諾; （ 3 ）股權分置溢價是支付對價的基
  2. It was said that by joining the common market britain would be giving away her national rights and advantages for a mess of pottage

    據說英國參加共同市場是為了一碗紅豆湯而損害國家的利益。
  3. For example, in china, mbo is more like an encouragement way than to reduce agent cost ; illegal financing channel causes latency problem for future operation ; management members make advantage of so - called " internal people control " to undervalue the share price that damage the interests of the middle - and - little share holders ; management members also obtain large proportion dividend from the company that limits its development

    比如說，國內mbo更多是一種激勵措施；融資制度不健全，管理層杠桿收購資金的來源不合法，導致了收購完成後的短期行為；不完善的資產定價體系、股權割裂導致管理層壓低凈資產，造成國有資產流失和損害中小股東的利益；由於流通股和非流通股同股不同價，管理層利用大比例分紅抽逃資金等等。
  4. 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。
  5. Under the drive of this kind of benefits, each local government, profession section and several big business enterprises abuse the administrative power, limiting or expelling the fair competition. numerous business enterprises feel it difficult to speak their minds or dare not speak out. thus, the rights of consumers are injured hardly, the development of national economy loses its balance seriously, which of course destroys the establishment and perfection of a unified big market

    壟斷的理由多種多樣，五花八門，但究其動力來說，就是追求直接或間接的經濟利益，在這種利益驅動下，各地方政府、各行業部門以及各個規模龐大的企業集團濫用自己的地位與權力，限制和排除公平競爭，不僅使眾多企業有口難言，更是嚴重侵害了消費者的利益，破壞了社會主義市場經濟的聲譽，造成國家經濟發展的嚴重失衡，損害了統一大市場的建立與完善。
  6. In its 2005 ruling the wto agreed with brazil that us cotton subsidies depressed world prices, hurting cotton producers in brazil and around the world including 20m poor cotton farmers in africa

    在2005年的裁決中，世貿組織認同巴西的說法，即美國的棉花補貼壓低了全球價格，損害了巴西及全世界棉農的利益，其中包括2000萬貧困的非洲棉農。
  7. The preference of value - added tax has become more and more, it has surely solved many special economic problems. at the same time, it has brought many troubles in principle of tax and value - added tax, it also has not fit in with the demands of tax expenditure. the preference of value - added tax should act up to this principle of tax adjusting economy, should esteem the theorem of value - added tax, and should accept the repression of budgetary control

    自1993年12月13日國務院頒布《中華人民共和國增值稅暫行條例》以來，財政部和國家稅務總局以文件的形式出臺了大量稅收優惠政策，這些政策在解決一些特殊的政治、經濟和社會問題的同時，其弊端日益顯現出來，這些弊端在經濟快速增長，增值稅增勢強勁的時候不易暴露，但這不能說其危害性不大，如果不認真加以控制和規范，將會給國家稅收造成巨大損失，也可能引發諸多嚴重的經濟社會問題。
  8. But person insurance is the life with the person or body serve as insurance mark, and the person ' s life and body are to cannot use money to measure, so, the harm that person insurance be or get out of danger makes life or body get can be not compensated for with money, it is when be or get out of danger, the forehead that insurance company can agree in guarantee slip only is spent inside give to insurant or beneficiary beneficiary pay insurance gold, that is to say person insurance is the way that pays in order to give pays insurance gold

    但是人身保險是以人的生命或身體作為保險標的的，而人的生命和身體是不能用金錢來衡量的，所以，人身保險出險使生命或身體受到的損害不是能用金錢賠償得了的，則在出險時，保險公司只能在保單約定的額度內對被保險人或受益人給付保險金，也就是說人身保險是以給付的方式支付保險金的。
  9. The chief steward to console him for these losses presented a calculation he had made, that pierres income, far from being diminished, would be positively increased if he were to refuse to pay the debts left by the countesswhich he could not be forced to payand if he were not to restore his moscow houses and the villa near moscow, which had cost him eight thousand to keep up, and brought in nothing. yes, yes, thats true, said pierre, with a beaming smile. yes, yes, i dont need any of them

    這位總管為受這些損失，對皮埃爾加以安慰，他向皮埃爾算了一下賬，他說，盡管遭受了這些損失，如果他拒絕償還公爵女兒欠下的債務，他本來就沒有償還這些債務的義務如果他不去修復在莫斯科的住宅和在莫斯科近郊的別墅，這些建築物除了每年要耗費八萬盧布的巨額支出外，什麼收益也得不到，這樣，他的收入不但不會減少，反而會有所增加。
  10. " while the weak us dollar contributed to substantial exchange gains and a reasonable return continued to be earned from the bond markets, these gains were partly cancelled out by losses in the equity markets, " said mr yam

    任志剛說：美元疲弱有助外匯基金錄得顯著的匯兌收益，而債券投資亦繼續取得合理回報，但這些收益卻被股票投資的虧損部份抵銷。
  11. 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。
  12. 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。
  13. The board of directors is the operation organ, which is composed of many directors, who have some operating power and delegacy in the company. there are three different theories about the relationship between the directors and the company, including commission relationship, agent relationship and trust and agent relationship. but they all require the directors ’ duty of loyalty, which is used to control the directors ’ deeds and protect the profit of the company

    因此公司法的任務不是替公司作出一切決議，而是在特定情況下，把這一決定權交給公司，由公司自主決策，即公司法要做的是，在原則上禁止或限制董事自我交易、競業等自利行為的發生，同時為公司自主權的行使設計一套完善的科學的程序，即披露? ?批準程序，從程序上保證公司決議的作出和實施對公司來說是公正的，不會損害公司和股東的利益。
  14. The value of cargo shall be the gif price of goods. to the buyer, one may claim the loss of profit after payment against documents

    貨物的價值一般為cif價格，但對買方來說，其付款贖單后還可以主張期得利益損失的賠償。
  15. " in conclusion, incineration at the cwtc is safe, environmentally sound, and cost - effective

    他說：總結來說，化學廢物處理中心的焚化爐安全，不損害環境和具成本效益。
  16. For example, they fabricate or transfer the profits to establish a fictitious phenomenon of prosperity. if so, the investors will be misled and the social resources can n ' t be propriately disposed. moreover, it will hinder and disorder the healthy development of the stock markets, being harmful to a great number of investors as well as the big shareholders, at the same time, interfe ring the economic stability

    比如說虛構或者轉移企業利潤，製造上市公司的虛假繁榮，使廣大投資者的投資決策得不到正確引導，社會資源因此而得不到優化配置，從而危害整個證券市場的健康發展，極大地損害包括大股東自身在內的廣大投資者的利益，也將最終擾亂整個證券市場秩序，危害國家社會經濟的穩定。
  17. Furthermore, it is shown that the tariff policyadapted to changing environment of accounting will benefit the telecom enterprises and bringno accidental loses to them

    同時試圖說明適應會計環境變更的資費制度，只能使企業受益，而不會給企業帶來意外損失。
  18. The separation of ownership and control in modern enterprise and the asymmetry of information between professional enterpriser and owner are the condition to produce this problem. the establishment of incentive and disciplinary mechanism to professional enterpriser can assure that modern enterprise has the high efficiency produced by the functional division of labor among enterprisers, besides, it is the necessary requirement to avoid loss that is caused because of the disagreement of target gains between enterpriser and owner. for these reasons, whether the incentive and disciplinary mechanism to enterpriser is good or bad, is one of important indictors to evaluate economic system

    現代企業所有權和控制權的分離，職業企業家和所有者之間信息不對稱，是產生企業家的激勵約束問題的條件，建立職業企業家的激勵約束機制，是在保證現代企業組織享有企業家職能分工產生的高效率的同時，避免職業企業家和企業所有者的目標利益不一致從而造成損失的必然要求，從這個意義上說，企業的激勵約束機制優劣，是比較、評價經濟體制的重要指標之一。
  19. But the current paper gain of $ 3. 1bn is precisely that for the time being ; rbs has promised to hold the stake until at least august 2008 in return for unspecified protections from beijing to shield its investment from losses

    不過，目前賬面上31億美元的收益的確只是賬面上的；蘇格蘭皇家銀行承諾至少持股至2008年8月，以回報中國政府未具體說明的保護其投資不受損失的承諾。
  20. With the absent treatment of tariff barriers and the decrease of non - tariff barriers such as administrative restriction, particularly under the background that china acceded to wto on december 11th, 2001 and has dramatically reduced its tariffs, it has become very significant for china to use the legal and internationally prevailing trade protection means to protect its domestic industries from the impact of unfair trade practice from abroad and to maintain fair international competition environment and normal international trade order

    換言之，在國際關稅壁壘日受冷落，行政限制等非關稅壁壘日益減少，特別是隨著中國於2001年12月11日正式成為wto成員國並大幅度降低關稅的情況下，適時運用反傾銷這一國際通用的合法貿易保護手段來保護國內產業免受外來不正當貿易做法的沖擊，維護公平的國際競爭環境和正常的國際貿易秩序，對象中國這樣頻繁遭受傾銷指控和傾銷損害，卻很少運用反傾銷法律進行自我保護的發展中國家來說，更具有非常重要的現實意義。
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