未分配成本 的英文怎麼說

中文拼音 [wèifēnpèichéngběn]
未分配成本 英文
unabsorbed costs
  • 未 : Ⅰ副詞1 （沒） did not; have not 2 （不） not Ⅱ名詞1 （地支的第八位） the eighth of the twelve ear...
  • 分 : 分Ⅰ名詞1. （成分） component 2. （職責和權利的限度） what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] （料想） judge
  • 配 : Ⅰ動詞1 （兩性結合） join in marriage 2 （使動物交配） mate （animals） 3 （按適當的標準或比例加以...
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  1. On one side is listed the capital employed, which usually consists of the issued share capital plus reserves and retained earnings.

    一欄是資金的運用，所運用的資金通常由發行的股本加公積金和未分配利潤組成。
  2. It takes agency theory as its premise, human resource property right as its core, and modern distribution theory and risk theory as its foundation. its basic idea is to give high - level managers headed by chief executive officer the right to purchase common stocks of the company at a certain price and time in the future. through this equity system, it ' s expected to inspirit organizations " management in the long run, avoid operators " short - term behavior, and thus reduce agency cost, improve organizations " management structure, and promote the stability of management, so that both constituents ( stake holders ) and vicegerents " ( operators ) targets of gaining profit will be realized finally

    其本質是對經營者的一種薪酬安排；它以代理理論為前提，以人力資本產權理論為核心，以現代分配理論和風險理論為基礎；其基本內容是給予公司內以首席執行官為首的高級管理人員在未來某特定的時間按某一固定價格購買本公司普通股的權力；通過這種機制希望對公司管理層起到長期激勵的作用，避免經營者的短期行為，從而減少代理成本，改善企業的治理結構，促進穩健經營，最終實現委託者（股東）和受託者（經營者）雙贏的目的；它是把期權理論應用於現代激勵機制的一種制度創新，比較符合市場經濟條件下企業經營者的價值取向和企業發展的戰略要求。
  3. The treasury management system is a part of fiscal administration. since reform and opening policy carried out, a series of reform of finance and tax system have put emphasis on regulating the relation of distribution, but has not performed regulation on budget management system

    財政國庫管理制度是整個財政管理的有機組成部分，改革開放以來，我國財稅體制進行了一系列改革，重點是調整收入分配關系，基本未對預算執行管理制度進行大的調整。
  4. The property rights system of human capital isn " t effectively founded in reality, especially in china. the theory of human capital was the main study in the formation of the concept and theory, the relation between human capital and economy growth and incomes distribution, scarcely concerned the property rights of human capital ( carys. bceker

    從實踐上看，人力資本產權制度在中國還尚未建立起來；從理論上看，人力資本理論土要研究了人力資本的形成、人力資本與經濟增長的關系、收入分配關系等，而對人力資本產權的研究只是片言細語偶爾提到（貝克爾， 1964 ， 1967 ） 。
  5. China has yet to implement its commitment to issue regulations governing allocation of tariff rate quotas, while its biotech regulations, as drafted, could serve as an unfair barrier to trade. china has undertaken many impressive obligations through its accession to the wto

    中國尚未按照承諾發布有關關稅率配額分配的條例，而中國的生物技術條例，按其草擬的文本，可能會成為不公平的貿易壁壘。
  6. All moneys carried to the reserve fund and all other moneys of or borrowed by the company while not immediately applicable or required for any payment to be made by the company may be either employed in the business of the company without being kept separate from the other assets, or be invested by the directors upon such securities ( other than the purchase of or a loan upon shares of the company ) as the directors may from time to time think proper v oh power for them from time to time to deal with and vary such investments and to dispose of all or any part thereof for the benefit of the company and divide the reserve fund into such special funds retransfer the reserve fund or any part thereof to the credit of profit and loss account or otherwise deal with the same as they may think fit

    不論何時通過此種決議，董事會都應負責做好作為資本的未分配利潤的調撥和使用工作，做好所有繳足股本的股票或債券（如果有）的分配和發行，做好實施決議的一切工作，如果股票或債券可零星分配，董事會可全權作出發行零星股權證或用現金支付或其他他們認為恰當的決定，同時可授權任何人代表有權得到分配的全體股東與公司簽訂協議，一旦資本轉換，由公司向股東分別分配繳足股本的股票或債券，或視情況要求，按轉換成資本的紅利的比例，由公司代表他們繳納他們現持股份中為繳足的全部或部分股款，由此授權達成的協議應為有效，對所有此種股東均有拘束力。
  7. 4. it is concluded that the es3 is a main member to accommodate the oil expelled from the source rock of the es3 member, that two assignment units of the type i are prospective areas where faulted reservoirs, fracture reservoirs, lithologic deposits may well be founded. the depth of threshold is among 2600 - 2800 meter and that of expulsion is around 3100 - 3400 meter, so the source rock of sha er member is totally immature and that of sha san member is partly mature

    4 、從歷史演化角度和二次運移理論出發，研究了德南窪陷下第三系低熟油灶的油氣運移作用和分配，提出初次分配主要指向是沙三下段；內部成藏系統是有效的成藏系統，其內部油氣的再次分配主要指向德3井南和德1井南是兩個類油氣分配單元；德南窪陷生烴深度2600 - 2800米間，排烴起始深度在3100 - 3400米間，按目前下第三系地層埋深深度，則沙一段生油巖基本上處于未成熟狀態，沙三中、下生油巖處于低熟狀態，僅在窪陷深部分佈成熟生油巖。
  8. Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume

    其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。
  9. Conclusions could be drawn out through a positive analysis of some port companies : the factors that have a positive effect on the strategic target are the rate of main business return, the velocity of the assets, while the capital structure and the rate of the increase of the increase of investment have little effect, which illuminate that the port company should focus on the main business to enhance the return of net assets, it also shows that the business of the list port companies is over - concentrated, and should be diversified to lessen the operating risk ; the companies should accelerates the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital ; and result in no scale economic benefit

    本文通過對部分港口類企業進行計量分析后發現港口企業的資本結構和投資對凈資產收益率沒有顯著的影響，而港口企業收入過分集中。針對未來財務環境發生的變化，本文從戰略財務管理的角度對南京港口集團公司提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。
  10. Which illuminate that the shipping company should focus on the main business to enhance the return of net assets, it also shows that the business of the list shipping companies is over concentrated, and should be diversified to lessen the operating risk ; the companies should accelerate the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital, and result in no scale economic benefit

    本文通過對航運類上市公司進行計量分析后發現航運企業的資本結構和投資對凈資產收益率沒有顯著的影響，而航運企業收入過分集中。針對未來財務環境發生的變化，本文從財務戰略管理的角度提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。
  11. Article 38 owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc

    第三十八條所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業的投入資本以及形成的資本公積金、盈餘公積金和未分配利潤等。
  12. Owners ' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enter ? prise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc

    所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業投入的資本以及形成的資本公積金、盈餘公積金和未分配利潤等。
  13. Causes of dissolution dissolution is caused ： （ 1 ） without violation of the agreement between the partners ， by the termination of the definite term of particular undertaking specified in the agreement ； by the express will of any partner when no definite term or particular undertaking is specified ， by the express will of all the partners who have not assigned their interests or suffered them to be charged for their separate debts ， either before or after the termination of any specified term or particular undertaking ， by the expulsion of any partner from the business bona fide in accordance with such a power conferred by the agreement between the partners ； （ 2 ） in contravention of the agreement between the partners ， where the circumstances do not permit a dissolution under any other provision of this section ， by the express will of any partner at any time ； by any event which makes it unlawful for the business of the partnership to be carried on or for the members to carry it on in partnership ； by the death of any partner ； by the bankruptcy of any partner or the partnership ； by decree of court under section 32

    第三十一條合夥解散的原因下列情形發生時，合夥應當解散： （ 1 ）當合伙人之間的協議未被違反時，合夥協議約定的經營期限或者特定項目屆滿，合夥協議沒有約定經營期限或者特定項目，但某合伙人已明確表示不願繼續經營合夥業務，在約定的經營期限或特定項目屆滿之前或之後，所有未將其合夥利益進行分配或以其合夥利益償還其個人債務的合伙人明確表示不願繼續經營合夥業務，根據合伙人之間的協議授予的權力基於誠信將任一合伙人從合夥事務中除名； （ 2 ）當合伙人之間的協議被違反時，若當時的情形不允許根據本條規定解散合夥時，任一合伙人隨時明確表示不願繼續經營合夥事務；使合夥事務的繼續經營或合伙人繼續合夥成為非法的任何事件；任一合伙人的死亡；任一合伙人或合夥組織的破產；根據本法第32條中規定的法院做出的判決。
  14. If you do n ' t assign resources, you can still track task progress and some costs, but microsoft project won ' t be able to calculate resource costs as the project progresses

    如果未分配資源，您仍可以跟蹤任務進程和一些成本情況，但microsoftproject在項目過程中將無法計算資源成本。
  15. The concept and design especially block design of a signaling system directly affects both performance and safety of operation in a rapid transit system. the signaling system adopted by the taipei mrt is of a fixed blocking system design, which is also used in many other countries ; however, different system providers have their own design concepts, and incompatibility is a common problem which places restrictions on the expansion and updating of future lines. therefore, if a brand - new, standardized, more advanced design and or product is to be introduced to upgrade or expand the existing taipei mrt system, compatibility between the existing system and the new system is one of the most important issues

    三、供電系統為捷運系統動力之來源，其可靠度直接影響系統之營運之可用度，為確保系統之可靠度，各線皆有獨立之電力系統，自成一自己自足之供電網路，由於變電站之投資成本昂貴，且涉及用地取得之問題，及民眾對變電站設置之排斥，皆是未來系統興建必須考量的課題；有鑒於此，在不降低整體路網運轉性能及可靠度需求之下，于未來系統擴建時如何充分利用現有變電站之資源，透過電力調度之方式，進行電力系統之擴建與整合，亦是值得探討的課題，其中包括既有機土介面配合調整可行性如何？
  16. At present, the research on the reanimation of bonus stock is gradually maturing and the research on the reanimation of stock option is now noticed by the scholars in the civil, which is focused on the core of the supervisors, not on the technologists specially, there is also little research on technical stock option oversea. however, as the special human capital, technologists react greatly on the enterprises, which is not replaced by other material capital, we may consider that the reanimation of stock option to the core of the supervisors is feasible, so do the technologists. based on the recently theoretic progenies of bonus stock and stock option from the civil to oversea, we quest for the allocation of technical bonus stock, discuss the precept on the reanimation of technical stock option for the middle - small technical films, by which to solve the stability and hard work of the technologists, accelerate the development of the middle - small technical films in the civil

    目前，股權激勵的研究日趨成熟，期權激勵研究受到國內學者的極大關注，但這些激勵主要集中在企業的核心經營層，尚未專門激勵企業的核心技術層，國外對技術期權激勵的研究也極少涉及，然而技術人員作為特殊的人力資本，在科技企業中起的作用是其他物質資本所無法取代的。因此，可以認為，既然能對企業核心經營層授予期權以資鼓勵，那麼對核心技術層同樣也可以授予技術期權加以激勵。本文在吸取國內外關于股權、期權激勵理論最新成果的基礎上，探討了中小科技企業技術股權（份）分配和技術期權激勵的方案，目的是通過技術股權（期權）激勵來解決中小科技企業技術人員的長期穩定和努力工作的問題，促進我國中小科技企業的長期穩定發展。
  17. Then, this paper empirically tested the validation and predictive accuracy of different var risk management model in the domestic financial market. finally, with the analysis of modem financial risk management development trend and the current domestic financial risk management situation, this paper made a prospect for the application of this model in the construction of domestic financial risk management system. through the analysis, the main conclusions are as follows : ( l ) the traditional mean - variance model is the special example of the portfolio selection based on the var risk management model for the case that the returns of the portfolio are assumed to be normally distributed ; compared with the mean - variance model, the var risk management model is more comprehensive and accurate in the measurement of the portfolio risk, so based on the var model, the investors can allocate the asset more effectively. ( 2 ) the var risk management model can provide the timely and comprehensive risk information for the top risk manager, so it is very helpful to the improvement of total risk management efficiency. ( 3 ) based on the var model, the raroc performance valuation approach can reflect the real performance of the portfolio manager and provide the coherent standard for the allocation of risk limitation and the construction of the incentive compatibility constraint mechanism in the financial instiutions

    通過研究分析，本文主要得出如下結論： （ 1 ）傳統的markowitz均值? ?方差模型僅僅是在資產組合收益率正態分佈假設條件下基於var風險管理模型進行資產組合選擇的特例，與均值? ?方差模型中的方差風險度量方法相比， var風險管理模型能夠更全面、更貼切地衡量資產組合的風險，且基於此模型能夠更有效地進行資產配置決策； （ 2 ） var風險管理模型能夠滿足更高層次風險管理者對風險信息的需求，有助於整體風險管理效率的提高； （ 3 ）基於var風險管理模型的raroc績效評價能夠反映資產組合管理人的真實業績，從而為金融機構風險限額的分配和激勵約束機制的制定提供統一的標準； （ 4 ）國內證券市場資產組合收益率服從正態分佈的假設明顯不成立，實證檢驗表明基於資產組合收益率正態分佈假設條件下的方差? ?協方差模型對國內資產組合風險的預測存在較大的偏差，由於文中證明在收益率正態分佈假設條件下基於方差? ?協方差模型進行資產組合選擇的結果等價于markowitz的均值? ?方差模型，因此，均值? ?方差模型對國內資產組合風險的預測同樣會存在著較大的偏差，而半參數var風險管理模型則能夠取得較好的預測衡量效果； （ 5 ） var風險管理模型符合未來金融風險管理的發展趨勢，基於var風險管理模型建立內容提要風險限額內控體系、風險信息披露體系和業績評價體系，並進行金融監管，將有助於國內金融機構內部風險管理方法和外部監管技術跟上國際金融風險管理的發展潮流。
  18. The author introduces hardware and software development platform of intel ixp1200. he puts forward tcp relay module, arp proxy module and webui module etc. he also develops the best allocation way of micro - engine through three experiments. in the end, the conclusion is made on the whole project and gives an expectation for the development of network security devices in. the future

    本文從網路安全現狀及np應用角度出發，介紹了intel網路處理器硬體和軟體開發平臺，設計了防火墻多層并行結構、剖析了防火墻基本工作模式，實現了tcp中繼、 arp代理透明模式、 webui防火墻控制界面等關鍵模塊，並通過三個性能對比實驗，確定了最佳微引擎分配方式，最後完成了netchannel5000系列防火墻的研製工作，並展望了未來的發展方向。
  19. But there still has many problems in there. the problems are these ; the tourism industry itself was not much developed and ca n ' t accelerate the local economic considerably. the income of tourism was distributed unjustly and the needy people were not benefited or benefited trivially

    旅遊扶貧在兩地都有近十年的歷史，然而存在不少問題：旅遊業本身發展不夠成熟，未能對地方經濟產生較大的促進作用；旅遊收入分配不公，貧困人口從中沒有獲益或者獲益甚微等。
  20. In the course of investment games played in higher education, the expected income is only a necessity for deciding whether the game players invest or not. the influential factors for the genesis of dominant results of non - paleto in the investment games process, are, to a large extent, the choosing and building investment motivation based on various psychological expectancy. apart from social security, income allocation, liquidity limitation and regional difference. it ' s a important factor from uncertainty psychological expectancy include peoples " psychological expectancy for future uncertainty resulting from current changes of chinese system and continuous high - income expectancy derived from the nature of higher education ' s store of value

    在高等教育投資博弈過程中，即期收入只是決定博弈各方投資與否的必要條件之一，影響高等教育投資博弈非帕累托最優結果產生的因素，很大程度上在於市場選擇和建立在種種心理預期基礎之上的投資動機；而影響心理預期的因素除了社會保障、收入分配、流動性約束、地區差異等以外，中國目前制度變遷造成的人們對未來不確定性的心理感受預期和高等教育「價值儲蓄（ storeofvalue ） 」本性帶來的持久高收入預期也是重要方面。
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