收入債差 的英文怎麼說

中文拼音 [shōurùzhàichā]
收入債差 英文
revenue bond
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 入 : Ⅰ動詞1 （進來或進去） enter 2 （參加） join; be admitted into; become a member of 3 （合乎） conf...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 差 : 差Ⅰ名詞1 （不相同; 不相合） difference; dissimilarity 2 （差錯） mistake 3 [數學] （差數） differ...
  • 收入 : 1 （收進來的錢） income; revenue; receipts; gainings; earning; gross; proceeds; takings 2 （收進...
  1. The second part is the compare and analysis of the system of enterprise income tax and accounting structure from practice in detail, to compare and analyze the two ' s difference in income affirmation, deducting items, assets handling, investing, debts reconstruction and dealing with ones related, and so on

    第二部分是對企業所得稅制與會計制度從實務層次進行具體的比較分析，在收入的確認、扣除項目、資產的處理、投資、債務重組及關聯方交易等方面，對會計制度和企業所得稅制度的差異進行了分析比較。
  2. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  3. ( 4 ) the defects in the management system of state - owned forests : the functions of government administration were confused with those of the enterprises ; the enterprises were heavily burdened with various social duties and the government interfered too much in the management of the forestry enterprises while the

    本來森工企業經營狀況差，虧損嚴重，債務負擔和社會負擔沉重，天保工程的實施，木材產量的大幅度調減，使企業收入減少，大批職工需要轉產分流，僅重慶、四） ！ 、雲南、貴州四省（市）就需轉產分流18273 ！
  4. Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below. the consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities

    資產及負債估值金融資產和負債即外匯基金需收取或支付的附息貨幣債務均在資產負債表日期按下列基礎以市值入賬，因而引致的資產或負債價值的改變，已反映在資產負債表內有關項目賬面價值中，惟財政儲備賬項仍以原本價值入賬，而其市值與原本值之間的差額則包括在其他負債這一項目內。
  5. The thesis mainly include five parts. fisrt there is a brief introduction of the china ’ s international short - term capital flow since twentieth century 90s ’ ; and define the international short - term capital flow and the hot money from the conception. the first part is a comprehensive narration about the development of the international capital flow theories in contemporary times and

    此外，本文還提出可以從外匯儲備、國際收支的凈誤差與遺漏值、短期外債的增額、外匯占款等幾個不同角度對國際短期資本流動的態勢進行大致匡算，從而得出自2002年以來有大量的的國際短期資本流入中國的結論。
  6. Although we are paying less interest for the money borrowed through the issue of exchange fund paper than the interest we receive on us treasury securities, this is offset by the differential market valuation effect

    雖然我們就以發行外匯基金票據及債券的方式借入的款項所支付的利息，少於我們就美國國庫券所收取的利息，但市值差距效應抵銷了有關影響。
  7. Different recognised dealers may adopt different practices in the distribution of notes in the secondary market, for example, the minimum investment denomination, the range of issues on offer, the settlement arrangement, the bid ask spread quoted, the fees and charges, etc. normally, investors would need to open a bank account and also an investment account with the recognised dealer before entering into a transaction

    不同的認可交易商會就於第二市場銷售債券採取不同的做法，例如最低投資面值所出售的債券系列結算交收安排買入及賣出報價差距費用及收費等。一般而言，投資者需要先行開設一個銀行帳戶，以及於認可交易商開設投資帳戶，才可進行交易。
  8. The development of off - balance - sheet activities ( obsa ) is one of the important trends in the international financial field. obsa has become the third pillar of commercial banks business, except from the traditional two : the assets and liabilities business

    表外業務的發展是國際金融領域的一個重要趨勢，表外業務已經成為商業銀行除資產、負債業務以外的第三大支柱，表外業務創造的非利差收入日益成為商業銀行重要的利潤來源。
  9. Qingdao haier has to strengthen management in order to make the conversion successful. the paper analyzes qingdao haier ' s operation status and financial status in 2001, analyzes its competitiveness and the impact of the change of environment on it, points out the problems existing in its capital structure, forecasts its income and earning before interest and tax in 2002, and compares convertible bond with stock and bond with respect to individual capital cost, overall capital cost, differential cash flow nud earning per share, and draws the conclusion that convertible bond is the best choice for haicr. the paper continues to systematically design convertible bond for haier and evaluate the convertible bond using the option pricing model

    本論文分析了青島海爾有限公司2001年的經營狀況和財務狀況，分析了青島海爾有限公司的競爭優勢以及它所面臨的環境變化的影響，指出了青島海爾有限公司資本結構上存在的問題，然後根據公司的發展戰略及公司2001年的各種財務比率，預測公司2002年的收入及息稅前利潤，並從個別資本成本、綜合資本成本、差異現金流量和每股收益等方面對青島海爾有限公司增發新股融資、可轉換債券融資及企業債券融資三種融資方式進行了全面細致的比較分析，最終得出青島海爾有限公司以可轉換債券融資是最合適的。
  10. The single income source, the backwards service manners and methods have been the great obstacles for the development of chinese commercial banks and they have also been the key factors which result in poor bank liquidity, profitability and competitive ability

    收入來源過分依敕于少數幾個業務品種，服務手段、服務方式落後已成為中資銀行各項業務發展的最大障礙，這也是導致中資銀行資產、負債業務流動性差、中間業務及表外業務盈利能力弱、綜合競爭能力不足的最主要原因。
  11. Netting is the process whereby two or more affiliated companies that have reciprocal sales and purchases with each other choose to pay or to receive only the off - setting difference on a specific date

    凈額結算是這樣的結算過程，即相互之間有買賣業務的兩個或多個子公司採取在特定日期彼此只支付或收入相互抵消（債權債務）后的凈差額。
  12. Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss

    債券投資存續期內的應計利息，以及出售時收回的本息與債券帳面成本及尚未收回應計利息的差額，應當計入當期損益。
  13. Interest accrued during the period of bond investment and the difference between the amount of principal and interest re ? ceived on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss

    債券投資存續期內的應計利息，以及出售時收回的本息與債券帳面成本及尚未收回應計利息的差額，應當計入當期損益。
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