收益資產 的英文怎麼說
中文拼音 [shōuyìzīchǎn]
收益資產
英文
earning assets- 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...
- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 產 : Ⅰ動詞1 (人或動物的幼體從母體中分離出來) give birth to; be delivered of; breed 2 (創造財富; 生...
- 收益 : income; proceeds; profit; earnings; gains; avails; gainings
- 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
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Acting as a kind of “ active capital ”, the achievement of human capital ’ s gains right directly influences the exertion of human capital investment and its efficiency
人力資本作為一種「主動的資產」 ,其收益權的實現程度直接影響著人力資本投資和人力資本效能的發揮。Being based on distinct property rights adscription, favorable property rights bargaining, flexible property rights management, combination between rights and responsibility, property rights protection according to laws, and so on, under the condition of smooth transaction, the symmetric allocation of its rights and responsibilities practically means relations between property rights of human capital and its realization form
人力資本產權制度是人力資本產權主體形成、界定、轉讓、收益的制度安排,它是在交易條件存在的情況下,人力資本的全部權利和責任在時間和空間上的分佈,具體表現為人力資本產權及其實現形式之間以及不同的人力資本產權之間及其實現形式的相互關系。Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income
攤銷資產有效地把資產價值或正被沖銷的那部分價值從資產負債表上轉移到損益表上從而減少了應納稅收入。The commercial bank housing loan has the superiority in improving credit assets ’ quality comparing with other credit varieties, which is the basic reason that various commercial bank enlarges the investment in abundance at present, fighting for the housing market with all one ' s strength
商業銀行住房貸款在改善信貸資產質量和提高收益等方面與其他信貸品種相比,具有難以比擬的優勢,這是目前各家商業銀行紛紛加大投入、全力拚搶住房市場的基本原因。The department of administration, division of state employees insurance ( dsei ) is implementing the inclusion of supplemental insurance products into the pretax benefits program, effective with the biweekly warrants to be dated april 3, 1992, and with a payroll submission date of march 30, 1992
管理局勞保處實行在稅前收益計劃中附加保險產品,在1992年4月3日雙周保中生效,並於1992年3月30日交付一份工資總表。According the original thoughts, this paper circumstantiates how to carry this theory into chinese practice and how to eliminate the fundamental shortcomings if foreign standards applied mechanically. therefore, in a creative way, this paper establishes a feasible eva appraisal system according to chinese listed companies " character and demonstrates it on some listed companies, such as sichuan changhong co. ; tsingtao brewery company ; and harbor line companies. in one word, this paper wishes to provide a set of more practical and predictable standard in comparison with roe and eps
本論文正是根據其理論,首先著重對目前如何將經濟增加值實際運用於評估中國上市公司業績,進行針對性的分析和探討,從而逐步剔除機械套用國外指標體系的根本性缺陷,然後按照中國證券投資市場的特徵,創造性地建立一套符合中國實情地指標體系,同時運用這一指標體系對四川長虹、青島啤酒以及整個港口行業的上市公司五年間的業績變化情況做了仔細的運算和分析,並與現行的凈資產收益率、每股收益進行實證分析、比較,以期為上市公司業績評價提供一種更有預見性、更可行的指標體系。In the years of errors and corrections respectively, through the empirical analysis on stockjobbing amount and price, it researches there ' s no difference on studied sample and control sample in appointed areas, and the investors of our securities business have no specially attention on these information. on the other word, we validate the corrections of accounting errors have no market conductibility. later, it analysis the reasons
分別在會計差錯的發生年度和差錯的更正年度中,通過測試和控制樣本的股票交易量、平均超額收益率和累計超額收益率在報表公布日前後各30天的時窗內的檢驗,說明我國證券市場的投資者對這類信息未予以特別關注,即我國上市公司的會計差錯及其更正行為不具有市場傳導效應,並進一步從理論上分析了這種現象產生的原因。As the result of financial system innovation, venture capital has it " s unique characteristic : it is cultivable investment rather than industrial investment and it ' s profit comes from transferring stock of high - tech enterprise rather than investment of fixed capital and floating capital
作為世界經濟轉型期金融體制創新這一內在動力作用的結果,風險投資有其獨具的特點:風險投資是培育性投資而不是產業化投資,其獲得的利潤來源於對高新技術企業投資股權的轉讓所得到的資本收益而不是某個產品規模化生產階段的固定投資和流動資金的投資。This week was his final chance to sneak a rate rise past politicians in his own country, before a season of heavy politicking begins
外來投資大量的借入日圓並將收益轉入諸如澳紐債券的較高收益資產。Theoretically, there are many measure method for the goodwill, for example, there are capitalization of income method, present value of super - profit method and so on, but we adopt the difference between thb c t of the whole business and the identifiable net assets method
從理論上講,計量商譽的方法有多種,比如超額利潤現值法、收益資本化現值法,但實務中一般採用並購成本與可辨認凈資產的公允價值的差額計算。The following conclusions are summarized from this empirical study ; ( l ) the " expected pretax monthly returns of stocks are positively correlated to dividend yields. investors need higher pretax raturns to offset the disadvantages of dividend tax, ( 2 ) the effect of dividend tax is significant on ex - dividend - day and monthly yield, but the tax effect on yearly yield is not confirmed, ( 3 ) there are other factors affecting stocks " expected returns besides tax during the ex - dividend days
對紅利徵收所得稅影響投資者我國股利政策稅收效應的實證研究的實際收入,投資者因此需要更高的期望收益以彌補稅收帶來的損失: ( )股利所得稅對股票除權日和股利支付月份的期望收益率影響明顯,但對年期望收益率的影響沒有得到證實; ( 3 )股利發放期間,除了稅收的影響作用外,還有其他因素對股票的預期收益率產生影響。This paper analyzes major problems in the practice of real estate appraisal from the perspective of theory and practice, explains the treatment of various property, including returns from intangible property, from capital and from chattel, discusses the problem of matching between the capitalization rate and net income. this paper also uses examples to define the content of various income from real estate and expenses to be deducted so that the outcome of the appraisal will be as veracious as possible. this paper provides its own view on the definition and treatment of various property such as intangible property and chattel property, concludes the contents of income from various real estates and expenses to be deducted, and applies and explains in real cases
在這種形勢下,本文針對目前在房地產估價實務中存在的主要問題,在兼顧方法的理論可行性和實際可操作性的前提下,總結、分析說明了對各類收益性房地產非不動產收益,包括無形資產(無形因素或無形影響力)形成的收益、資本帶來的收益、動產帶來的收益等項收益的認定和處理方法,對資本化率與凈收益內容相匹配的問題進行了一定的探討,並通過實例明確了各類房地產收益和應扣減的費用的具體內容,使得估價的結果盡量地做到準確並且符合實際。There is a tremendous amount of financial leverage in the system and almost all high yielding assets are heavily geared up
在整個系統中有大量財務融資,而且幾乎所有高收益資產的配置都被大幅度調高。This is really all part of the same “ search for yield ” that has seen investors pile into other high - income assets, such as corporate bonds and emerging - market debt
這和「搜尋收益」 ,也就是投資者蜂擁進入其他的高收益資產,例如公司債券和新興市場債,如出一轍。Investors are enthusiastic about buying fixed - income assets, even though yields are low by historical standards and the returns on cash ( particularly in america and britain ) are as attractive
投資者正狂熱購買固定收益資產,即使就歷史標準而言的低收益和同樣具有吸引力的銀行利率(特別是在美國和英國) 。Ten years after the asian financial crisis, there has been much debate about the macro - economic causes, including open capital accounts, current account deficits and over - investment in unproductive assets
在亞洲金融危機過去10年後,人們談論的話題多集中於宏觀經濟原因,如放開資本賬戶控制、經常賬戶赤字以及無收益資產的過度投資。To make matters worse, japan ' s currency has surged as hedge funds have unwound their positions in the carry trade ? where people borrow cheap yen to sell in order to invest in higher - yielding assets overseas
雪上加霜的是,隨著對沖基金解除套息交易的頭寸,日圓大幅上漲(套息交易? ?低息借入日圓並兌換成其它貨幣,以此來投資海外的高收益資產) 。Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings
長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題,主要是因為長期資產數額巨大,其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響,而且其會計處理離不開估計和預測,企業可能會利用各種判斷進行盈餘管理。Along with the development of market economy, the income approach that can depict real estate as an investment channel has been used widely. however, there also exist some problems to be studied further. for example, the connotation and extension of net income and the capitalization rate have not been agreed on
隨著市場經濟的日益完善,在房地產估價的過程中,能夠充分反映房地產作為一種投資載體這種特性的收益法得到了越來越廣泛的應用,但是在實際應用中仍然存在著一些有待研究、解決的問題,例如對于凈收益、資本化率的內涵和外延等問題還存在一定的爭議。This research was conducted to investigate the status quo of cotton production cost in china, based on the data from " the collection for the cost and profit of china agricultural products " published by china plan committee, website of america cotton society and international cotton consultation committee. the present situation of cotton production cost, probable preference of cotton production cost in the key cotton producing provinces in china, the factors that affect the cotton production cost were analyzed from the introduction of the definition, classification and development of cotton production cost by the methods of comparison, probable preference, and multiple regression analysis
本文以國家計委《全國農產品成本收益資料匯編》 、美國國家棉花協會網站和國際棉花咨詢委員會等發布的棉花生產成本數據為基礎,利用比較、概率優勢、影響因素和回歸等分析方法,從介紹我國棉花成本的概念、分類與發展過程入手,分析了我國棉花成本的現狀、各產棉省區的成本變動概率優勢、棉花成本的影響因素,並與美國、澳大利亞、印度、巴基斯坦的生產成本進行了橫向比較。分享友人