損益預算 的英文怎麼說

中文拼音 [sǔnyìyùsuàn]
損益預算 英文
profit and loss budget
  • 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...
  • 預 : Ⅰ副詞（預先; 事先） in advance; beforehand Ⅱ動詞（參與） take part in
  • 算 : Ⅰ動詞1 （計算數目） calculate; reckon; compute; figure 2 （計算進去） include; count 3 （謀劃;計...
  • 損益 : 1. （減少和增加） increase and decrease 2. （賠和賺） profit and loss; gains and losses
  • 預算 : budget1991
  1. The lessee will, therefore, be asked to submit his balance sheet and his profit and his profit and loss accounts for the past three years, in addition to his budget plans for the years to come

    因此租賃人除了要提供今後若年的預算計劃，還要提供過去三年的資產負債表和損益賬目清單。
  2. 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。
  3. Contents of this course include : basic concepts of financial management, atternative forms of business organization, financial statement analysis, break - even analysis, operating & financial leverages, managing working capital, short - term financing, financial mathematics, capital budgeting & risk, discounter - cash - flow model, fundamentals of securities valuation, cost of capital, capital structure, dividend policy, long - term financing, leases, mergers & acquisitions, holding companies, restructure and liquidation

    課程涵蓋了財務管理的基本概念，企業組織型態，財務報表分析，損益平衡分析， ?桿原理，營運資金管理，短期融資，財務數學，資本預算及風險，現金流量折現模型，證券評價基礎，資金成本，資本結構，股利政策，長期融資，租賃，並購，握股公司，重整及清算等重要課題。
  4. Carry - over of losses / shortfalls : a variance account will be kept dealing the expected return vs the actual return in a calendar year

    損失/虧損的結轉：將保持一個差異帳戶，用以核算一個日歷年度內的預期收益與實際收益之間的差異。
  5. The capital expenditures budget and the budgeted income statement provide data for the cash budget, or statement of budgeted cash receipts and disbursements

    資本支出預算和預計損益表都為現金預算即預計的現金收支匯總表提供了資料。
  6. The income statement, the capital expenditures budget, and plans for raising cash and paying debts provide information for the cash budget, which feeds into the budgeted balance sheet

    損益表『資本支出預算、籌措資金、償還債務都為現金預算提供數據，而現金預算則是預算資產負債表編制的基礎。
  7. First, induce accounting information lose true of ten kinds of concrete manifestations ; the next in order, from deliver the mistake information, mislead the economic behavior and injure everyone ' s benefits, cause the business enterprise loss in business, disturb the economic order, induct the economy crime, weaken the authority of the national finance and economics law and discipline and cause the budgetary establishment in receipt and expenditure in national or local public finance appear the direction mistake to wait five bane for expatiating accounting information losing really to the actuality livings

    首先，歸納了會計信息失真的十種具體表現形式；其次，從傳遞錯誤信息，誤導經濟行為、損害各方利益，導致企業虧損、擾亂經濟秩序，誘發經濟犯罪、削弱國家財經法紀的權威性、導致國家或地方財政收支預算的編制出現方向性錯誤等五個方面闡述了會計信息失真對現實生活的危害。
  8. Sales revenue is budgeted first because all other income state ? ment elements ? and some assets and liabilities ? depend on sales volume

    銷售收入預算是在整個預算的起點，因為損益表中的其他要素以及一些資產和負債都依賴于銷售水平。
  9. 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。
  10. Based on summary of headstream of loss of quality - cost, finding key factor of the loss, this paper bring forward how to reduce the cost and increase benefit guarding against quality question and controlling emphases of quality - cost management by analyzing position of the loss and confirming duty of the loss. the forecast, planning, controlling, check and analysis of economic performance of quality - cost management can carried out by setting items of quality - cost management and relative technical methods of accounting. the quality - cost management is a very complicated task

    通過對質量成本損失源的分層歸集，找出質量成本損失的關鍵因素，提出了如何進行質量整改，降低質量成本，提高項目的經濟效益；通過分析質量成本損失的位置，明確質量成本損失的責任，從而預防質量問題的發生，把握質量成本管理的重點；通過設立質量成本管理的科目，藉助管理會計的有關技術方法，對質量管理工作的經濟性進行預測、計劃、控制、核算和分析。
  11. In this research, the scientific efficient computer simulation technology replaces the traditional taking - time and arduous experimental method, which provides a beneficial thought for researching the wear design of the contacted machine in the boundary lubrication and computer simulative technology used in the part life design. the developed cam life predicted software can watch and control the cam wear state, forecast it ' s life and have the rudiment of the similar machine life predicted software. so the research has a good application prospect and practicality value

    本課題以科學高效的計算機模擬技術取代傳統的費時、費力的實驗方法，為研究接觸高副機構配對副在邊界潤滑條件下的耐久性設計以及計算機模擬技術在零件壽命設計方面的應用提供了一個有益的思路；開發的凸輪使用壽命預測軟體能實時監控凸輪機構的磨損狀態，預測其使用壽命，基本具有了類似機構使用壽命預測軟體的雛形，因此研究成果具有較大的實際意義。
  12. After 1989, the increase of demand slowed down and facing the complexion of low degree of industrial concentration of product market and financial strain of medi um and small - sized enterprises caused by the circulating trap of " credit squeeze - - - bad loan ", the advantageous enterprises " " wallow in money ", specifically, those listed companies that could finance from the stock market, began to take predatory pricing strategy in succession and tried to enlarge market share and obtain high return by squeezing medium and small - sized enterprises out of the market after 1998, the vicious circle of deflation and " credit grudging " of banks in product and credit markets, overcapacity, the difficulty of retreating of loss - incurring enterprises in some industries from the market for institutional reasons and over - competition in some industries, led to the incessant decrease of enterprises " global income, persistent increase of rate of debts and constant rise of ratio of bad assets of banks, which further intensified the vicious circle of deflation and " credit grudging " of banks

    如在改革開放初期，在產品市場需求旺盛和信貸市場預算軟約束的情況下，各類企業的最優決策就是採用高負債、高擴張的「負債的有限責任效應」策略來搶占市場並獲得高回報； 1989年以後，需求增速開始放緩，面臨產品市場產業集中度較低和信貸市場「信貸緊縮-不良貸款」循環陷阱導致的中小企業資金緊張的局面， 「錢袋鼓鼓」的優勢企業（尤其是那些可以通過股票市場融通資金的上市公司）紛紛採用掠奪性定價策略，試圖通過把中小企業擠出市場來擴大市場份額並獲得高收益； 1998年以後，產品市場和信貸市場形成了通貨緊縮和銀行「惜貸」惡性循環的狀況。產品市場上部分行業生產能力嚴重過剩，且由於體制等原因導致虧損企業無法退出，因此這些行業中出現了過度競爭的現象，企業總體收益的不斷下滑、負債率不斷提高以及銀行不良資產率的持續上升，又進一步加強了通貨緊縮和銀行「惜貸」的惡性循環。
  13. Thus there are two areas of concern : firstly, although criminal prosecutions or administrative means have already been carried out, the infringement has occurred and the interests of the obligee has been violated. without setting definite areas of indemnification due to the infringement, the interests of the obligee cannot be assured and on the other hand, it can not prevent further torts. secondly, in evaluating the indemnification of the torts, there is no standard or scope which can cause difficulty in judicial judgment, especially in the evaluation of the intangible injury or the injury which cannot be enumerated, and in the evaluation of the evidence that causes injury

    在過去多年的司法實踐表明，單憑刑事和行政手段，未必能完全保護知識產權權利人之利益，這里有兩個方面思考：第一，即使作出了刑事和行政手段，有關的侵害行為可能已經作出，並導致權利人利益受損，在沒有規范侵權人需要為侵權行為所承擔的賠償范圍，一方面未能保障權利人之利益，另一方面也未能產生阻嚇作用，提升預防功能；第二，對侵權行為進行損害賠償計算時，並沒有統一標準和范圍，對于司法審判造成一定難度，尤其是對于非財產損害之計算、造成損失之舉證和無法列明之損失各個方面，也使法官在確定損害賠償金額時，需要考慮和注意的問題。
分享友人
分享到 Line

分享到臉書