收益及費用 的英文怎麼說

中文拼音 [shōuyìjíbìyòng]
收益及費用 英文
income and expense
  • 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...
  • 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...
  • 及 : Ⅰ動詞1 （達到） reach; come up to 2 （夠得上; 比得上） can compare with; be comparable; be up to ...
  • 費 : Ⅰ名詞1 （費用） fee; expense; expenditure; dues; charge 2 （姓氏） a surname Ⅱ動詞（花費; 耗費） ...
  • 用 : Ⅰ動詞1 （使用） use; employ; apply 2 （多用於否定: 需要） need 3 （敬辭: 吃; 喝） eat; drink Ⅱ名...
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  • 費用 : cost; expenses; outlay
  1. The paper begins with the past and present development situation of china graduate education and then analyses the inevitability of sharing the graduate education cost. it introduces evolvement of the sharing education cost mechanism and the tuition policy and compares the sharing mechanism and tuition policy with different countries at different time. it also introduces and analyses some important theories of sharing graduate education cost mechanism and the tuition policy, with the current research results and from economics and demotics viewpoint it concludes the payment capability rules and profit capability rules of sharing mechanism which is to conduct establishing the policies of tuition and investment of education

    論文從中國研究生教育發展的歷史和現狀出發，分析了研究生教育成本分擔的必要性；並對研究生教育成本分擔機制與學費政策的歷史演變作了介紹，比較了不同時期國內外的分擔機制和學費政策；介紹並分析了研究生教育成本分擔機制和學費政策的幾個重要理論依據，借鑒現有的研究成果，從經濟學和社會學的角度，歸納出分擔機制的支付能力原則和收益能力原則，用以指導學費政策及其他教育投入政策的制定。
  2. The sole purpose of this trust will be to produce income to support designated staff and progrmmes which in the opinion of the trustees are within the aims and objects of the council as set out hereinabove such as providing staff, programs or projects to promote the coordination of social welfare activities, to initiate, develop or modify social welfare work programmes and services, to develop and prepare standards of same, to determine effectiveness, efficiency and economy of services, to promote or carry out social welfare research, to carry out public education in respect to social welfare, and to develop recommendations concerning social welfare to the government, but which staff and or programmes are not supported by government subvention or community chest funds

    信託基金唯一的目的是拓展收益，支持受託人認為符合本會的宗旨及目標之工作，如聘用員工、推行計劃、加強協調社會福利工作、發動、發展及改善社會福利（工作）計劃及服務，厘訂及保持福利服務的劃一水準，確定服務的效能、效率及善用經費，鼓勵及進行各種社會福利的研究，推行社會教育以促進市民對社會福利的認識，並因應社會福利問題向政府提出建議。但上述之指定職員及活動計劃須以未獲政府撥款或公益金資助者為限，信託基金的一切收益，須由受託人監管，不得動用作本會經常性開支。
  3. Circulate along with the production the realm competition turn worse, the business enterprise makes a point of more and more the core ability educates. it is for this reason to produce the logistics of the type business enterprise, choosing from the third part undertakes the ministrant circumstance gradually in the increment, this elucidation there is big development space in a market outside the logistics

    近年隨著物流理論及其實踐在我國的不斷深入和發展，越來越多的企業已對物流在企業經營中的重要性有了深刻認識，物流外包提高企業物資流通速度、節省倉儲費用、減少在途資金積壓，能夠給供需雙方帶來頗多收益。
  4. Using the net assets per capital, the investment return rate, the t - m model, the h - m model, the single factor evaluating model which consists of the treynor index, the jensen index, the sharpe index and the square m index, we evaluate the performance of the twelve mutual funds. and we come to the following conclusions : ( 1 ) after the modification of the risk factor, our mutual funds in the recent one year outguess the market ; ( 2 ) better performance comes from the aid of the government, the improvement of the investment environment and the hard, smart work of the managers especially in the way of selecting some securities in the capital market. ( 3 ) though we make progress, there are still many problems which prevent the further development of our mutual funds such as the devise of the management fee and the characteristics of different funds, all of them divided into the subjective ones and the objective ones

    通過使用投資基金單位凈資產和投資收益率指標、單因素整體績效評估模型，包括treynor指數、 jensen指數、 sharpe指數和業績的m ~ 2測度以及t - m 、 h - m模型對12隻樣本基金進行實證研究，實證研究表明： （ 1 ）經過風險調整后，在最近的一年中，我國證券投資基金的業績總體上優於市場基準組合； （ 2 ）基金業績的提高得益於管理層的重視、投資環境的改善和基金經理的經營，而基金經理的良好業績是通過一定的證券選擇來獲得的； （ 3 ）已成為證券市場上舉足輕重力量的基金在發展過程中雖然取得了一定的成績但其進一步發展還面臨著許多問題，有主觀存在的諸如管理費率的設定、基金風格方面的問題等等，也有客觀存在的諸如證券市場現階段的不完善等等，所以，我們應該抓住《證券投資基金法》問世帶給基金業發展的契機，大力促進證券投資基金規范發展，採取各種措施做大、做優和做強基金業。
  5. This fee arrangement changes the lawyer - client relationship which is predicated on professional and objective advice and paid for by the client, to that of an investment model where the lawyer takes a financial interest from the outcome, i. e. his return on investment, into the client s case

    此項收費安排改變了律師與客戶之間關系，由取決于專業及客觀意見及由客戶承擔費用方式改為投資模型，當中律師將會從客戶案件的結果獲取經濟利益，即律師的投資回報。
  6. The second chapter studies the economy of ship ' s power plants, based on the aspects of lowering fuel cost, waste heat recovery, the match of ship, machinery and propeller, increasing propulsion efficiency, increasing the economy of ship ' s power plants, etc. the third chapter discusses in detail the control measures of voyage change cost, analysizes systematically the voyage change cost based on the way of fuel cost, harbor cost, voyage venture cost. the fourth chapter studies the structures and control measures of seafarers cost, maintenance cost, spare parts and stores cost, lubricating oil cost, etc. which are relatively easy to be controlled ; based on the state maintenance decision - making, a mathematical model is put forward, the validity and its solve process are discussed. the control measures of spare parts, fuel cost and lubricating oil cost should be based on scientific budget, through the control means of application, reception, usage, store check, try to acquire the inosculation of theory

    第一章主要討論營運船舶運輸成本，對船舶運輸成本的概念、結構、性質與分攤、成本細分進行了分析，從宏觀上闡明了船舶運輸成本的生存環境和生長趨勢；第二章研究了船舶動力裝置的經濟性，在營運船舶降低油耗、廢熱利用、船機槳匹配、提高推進效率、提高船舶動力裝置經濟性的有效途徑等方面進行了闡述和論證；第三章詳細論述並論證了航次變動成本的控制措施，全面系統地分析和總結了航次變動成本，通過對燃油成本、港口使費、航次風險成本的分析與控制，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用控制、維修保養及其費用控制、船舶備件物料管理及其費用控制等幾個主要可控性較高的成本進行了細致的分析並分別討論了相互的控制措施，提出了基於狀態維修決策的馬爾可夫數學模型並論證了模型的正確性及具體解算步驟，對于備件、燃潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章，結合營運成本的預核算的案例，對船舶營運成本的預算及核算進行了有益的探討，旨在揭示成本發生的動因，並給出了成本預算、核算的編制方法。
  7. Results for 2003 include an investment impairment charge ; gains from the sale of aviation technologies and mail technologies ; a gain on the redemption of long - term debt, and several credits to income tax expense

    二零零三年業績則包括投資耗蝕費用；出售aviationtechnologies及mailtechnologies的收益；贖回長期債項的收益；以及所得稅費用獲得多項稅款抵免。
  8. This article introduces the whole operating and managing system of chinese open end fund. it is included the origin and development of open end fund, experience and lessons of foreign open end fund development ; the classification of the open end fund and its deference from other securities ; the features of the open end fund and its establishment, transaction and structure of fees ; the operation and profit - allocation of the open end fund ; the consultation of agents

    開放式基金在我國還是新生事物，本論文將系統地介紹分析我國開放基金的整個運作管理體系，包括：開放基金的起源與發展，國外開放式基金發展的經驗與教訓；證券投資基金的分類及與其他有價證券的區別；開放式基金的特點及發起設立、交易及費用結構；開放式基金的投資運作及收益分酉幣主通大學頎士研究生學位論文霓11頁配：代銷機構對投資者的咨詢服務。
  9. In response to comments received through the consultation process the revised standard gives preparers of financial statements the option of presenting items of income and expense and components of other comprehensive income either in a single statement of comprehensive income with subtotals, or in two separate statements ( a separate income statement followed by a statement of comprehensive income )

    作為對徵求意見期間收到的反饋信息的回應，修訂后的準則允許報表編制者選擇將所有的收入、費用項目以及其他綜合收益的組成部分放入同一張帶小計的綜合收益表，或者是放入兩張單獨的報表（損益表和全面收益表） 。
  10. The net proceeds of any sale or disposal, after payment of all expenses and other disbursements in connection herewith and any prior claims, shall be applied, subject to condition 3, in or towards payment of the liabilities

    于扣除所有支出及與此等條件有關之其他代墊付費用及所有之前之申索后，一切有擔保資產經出售或處置后之凈收益，在第3 b條之規限下，將用作支付債務。
  11. Currency futures have the added baggage of trading commissions, exchange fees and clearing fees. these fees can add up quickly and seriously eat into a trader ' s profits

    貨幣期貨交易必須收取傭金，交易及清算費用。這些收費直接減少了交易者的交易利益。
  12. The article based on the rural development program - chenjiao cow breeding program in huang yuan county, qinhai province. through collecting second - hand information. using tools of pra, such as questionnaires, key informant interview, matrix ranking. organizational chart, individual interview to investigate the program ' s construction, beneficial result, and problems. after that using problem analysis tree to analyze the information and find that : the up - down extension systems through beneficial inducement did not change farmers " ideas, the fanners have owned the program funds but did not breed cow. the extension systems of our country is not perfect, short of funds, no advanced equipment, dual leadership, multiple function lead to inefficient extension work. the separation of teaching, research and extension lead to unskilled extension workers. the farmers lack of skills. consultation and funds. the above deficiencies caused the inefficient extension work

    本文通過對湟源縣城郊鄉納隆口村的「 2002年農業綜合開發多種經營城郊養牛項目」項目的跟蹤調查，通過二手資料的收集，應用問卷調查法、知情人（村長）訪談法、矩陣排列、機構關系圖、個體訪談等pra的方法了解項目的建設情況、項目實施后的效益及存在的問題，再應用參與式的方法進行綜合分析，發現：從上到下的推廣體系通過利益誘導並沒有使農民的行為發生改變，出現了項目戶擁有項目款而不養殖牲畜的情況；推廣體制不順，經費短缺、設備落後、雙重領導、職能繁多導致推廣工作乏力；教科推脫離使農學院未發揮作用導致推廣人員素質低、農戶缺乏技術、咨詢、資金。
  13. The thesis consist of six chapters and based on the way of propose the question, analysis, then get the solution. it discussed and recognized what the ship transportation cost was in chapter one ; studied the environment and growing trend of the cost in chapter two ; fully discussed and demonstrated the voyage variable costs and controlling method, proposed a mathematic decision model of fuel supplying and get through the validation, proposed the concept of risking cost and addressing many controlling measures to it in chapter three ; discussed a certain running costs, proposed and validated a mathematic model of condition - based maintenance, and put forward many practical controlling method of running costs such as crew payment, repairs, spare parts, stores and lub oils in chapter four ; combining a case of monthly running cost budget and verification, performed a useful learning on running cost budget, forecast and verification in chapter five ; finally fully studied the method of cost - calculating and benefit - analyzing of time chartering container ships on a proposed route

    第一章主要討論並認清什麼是船舶運輸成本；第二章研究了船舶運輸成本的生存環境和生長趨勢；第三章詳細論述並論證了航次變動成本的控制措施，提出了燃油補給方案的決策模型並給出了模型的驗證過程，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用、維修保養費用、備件、潤物料費用等幾個主要的可控性較高的成本進行了細致的分析並分別討論了相應的控制措施，提出了基於狀態維修決策的數學模型並論證了模型的正確性及具體解算步驟，對于備件、潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章結合營運成本的預核算的案例，對船舶運輸營運成本的預算及核算進行了有益的探討；第六章結合具體案例對期租班輪的成本測算與效益分析方法進行了細致的研究。
  14. This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1

    本文詳細的介紹了我國資源稅制度從無到有的發展過程，現行資源稅制度的主要內容；國外資源稅的主要類型：產出型資源稅、利潤型資源稅和財產型資源稅，以及國際上常用的資源稅課征方式：固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益；運用大量篇幅分析了我國現行資源稅設計中存在的問題： 1
  15. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination

    以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。
  16. Some experts and scholars have discussed areas between city and countryside, but no one divided the idiographic boundary about it. second, as defined factors of rank and grade, it chose the factors affecting the city and countryside. finally, at the ways of evaluating land price, it spread the using scope of the profit, cost, and rating of reduction in the method of income reduction and the exploitation expenses of the land, the tax in the method of cost approach

    在此之前，雖然有關專家和學者已對城鄉結合部作了不少論述，但均未曾劃分出具體界線；其次，確定定級因素時，選擇了對城市和鄉村均有影響的定級因素；最後，在土地估價方法中，拓寬了收益還原法中的土地總收益、總費用、還原率以及成本逼近法中的土地開發費、稅費等參數的應用范圍。
  17. Dvn will generate revenues from licensing fees on the estimated 3 million dvn designed set top boxes " stb " to be sold in the province, and from the provision of software and supply of related services in the next two years as the migration rolls out ; and over the long term from sharing in the revenues generated from value added services

    現時廣西約有三百萬有線電視用戶，廣西將逐步關閉模擬電視廣播，並採用天地數碼應用服務軟體進行數碼廣播。天地數碼將可在未來兩年，分享平移技術相關的服務收益，並可得到三百萬臺新機頂盒之授權生產專利費用，以及由數碼廣播衍生出來的各項電子商務增值收入。
  18. In the article, i mainly analyzed the earning power ratios of four state banks with financial analysis method. referring to dupont financial analysis system and four state banks " financial data and main earning power ratios in 1998 - 2002, 1 analyzed the current status of their eaming power and those related factors, such as earning level of main business, structures of income and assets, operation fee management. then by comparison with other domestic stock banks and world ten top banks in tier one capital, assets, pre - tax profits, cost / income ratio and pre - tax profit per employee, i found that the four banks had advantages in scale and strength, but lagged far behind other banks

    本文主要採用財務分析的方法，在對四大國有獨資商業銀行近幾年總體的盈利指標進行分析后，借鑒杜邦財務分析體系，分別對四大銀行1998 - 2002年的財務數據和主要盈利能力指標進行趨勢分析，從主營業務的盈利水平、收入結構、資產結構、費用控制等方面分析了四大銀行盈利能力的現狀及其影響因素，並且通過與國內股份制銀行、世界十大銀行資本、資產規模、利潤、收益率、人均利潤等指標的比較，分析四大銀行的盈利能力在國內和國際銀行業中所處的水平，找出存在的差距。
  19. Cash, bank deposit, other foreign currency amounts as well as creditor ' s rights, debts, income and expenses, etc., which are denominated in currencies different from the unit of account shall be recorded in the currency of actual receipt and payment

    若現金、銀行存款、其他外幣貨款以及債權、債務、收益和費用等與記帳本位幣不一致時，應按實際收付的貨幣記帳。
  20. At closing, adjusting entries shall be made for the income and expenses based on the year they belong

    決算時收益及費用，並按其應歸屬年度作調整分錄。
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