本營業年度 的英文怎麼說

中文拼音 [běnyíngyèniándù]
本營業年度 英文
current business year
  • 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...
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 年 : Ⅰ名詞1 （時間單位） year 2 （元旦或春節） new year 3 （歲數; 年紀） age 4 （一生中按年齡劃分的階...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 營業 : do business
  1. In recent years, with further development of security market and establishment of modern enterprise system in china, the theory and practice of enterprise operation performance measurement have been developed greatly in china, and then more and more scholars have engaged in the research of this area, especially non - financial performance measurement and strategic performance measurement attract more people ' s attention today and so have become heated issues in theory. however, this trend cannot weaken the financial performance measurement ' s importance in an enterprise ' s inner management system. whether a shareholder or a leader of a company will not invest their capital in an enterprise which cannot bring back satisfactory financial result, noneffective financial performance measurement will surely destroy value of your firm

    近年來，隨著我國證券市場的深入發展和現代企業制度的建立，企業經營業績評價理論和實務在我國得到了很大的發展，已有越來越多的學者從事于業績評價相關問題的研究，特別是非財務業績評價和戰略業績評價越來越多地得到了人們的重視，現今已成為了理論界的熱門話題，但是，這並不能掩蓋財務性的業績評價在企業管理中的重要作用，無論是股東還是公司的領導者都不會對一個不能帶來滿意財務結果的事業投入資本，不科學的財務業績評價方式肯定會損害企業的價值，而作為指導整個企業經營的總目標和衡量企業綜合經營成果的核心財務指標的選取是否科學直接影響著整個業績評價體系的有效性。
  2. In this article, the author compares dl company ' s objective rate with its sgr, and judge the type of dl company ' s objective growth rate. then, the author points out that, in order to realize the balance between the objective growth rate and sgr, dl company should increase its sgr through raising the operation efficiency and revising the finance policy. at last, the author determines the appropriate objective growth rate in 2003

    以對企業增長管理模式的理論探討為基礎，本文對dl公司2003年度的增長目標與其可持續增長率進行了詳細的分析，判斷其增長目標的類型，從提高經營效率和改變財務政策兩方面入手提高其可持續增長率，從而實現其增長目標的平衡，並最終確定了dl公司2003年度的適度目標增長率。
  3. The forth section analyses demonstratively the effect of m & a of public company by private company, including m & a ' s benefits and operate benefits. the paper chooses the m & a cases took place in shanghai and shenzhen stock exchange ; adopting cases study method and financial index method. it concludes that some of the m & a react overly and the consistency is n ' t good, the m & a is not successful

    第四部分實證分析民營企業並購上市公司的績效，包括合併收益和經營業績兩方面，選用1998年發生在深、滬兩地股市的民營企業並購上市公司的事件為樣本，採用了事件研究法和財務指標法檢驗合併收益和經營業績的變化，通過研究發現，證券市場對並購事件存在過度反應；並購績效改善的持續性不好，並購整合併不成功。
  4. An analysis of the group s turnover and other revenue is as follows : 2005 2004 hk 000 hk 000 provision of it services 50, 217 15, 342 provision of supply chain solutions 31, 601 10, 892 sales of packaged software products and related services 872 2, 422 system integration - 8, 762 others - 5, 822 - - turnover 82, 690 43, 240 interest income 12 - - - total revenue 82, 702 43, 240 3. profit from operations 2005 2004 hk 000 hk 000 profit attributable to coninuing operations 1, 985 1, 982 discontinued operations 9, 824 9, 628 - - 11, 809 11, 610 4. earning per share the calculation of basic earnings per share for the year is based on the following data : 2005 2004 hk 000 hk 000 earnings profit for the year used in the calculation of basic earnings per share 12, 035 11, 841 shares restated weighted average number of shares in issue for the purpose of calculation of basic earnings per share 421, 208, 703 291, 764, 706 the company completed a rights issue exercise in may 2005 on the basis of one rights share for every one ordinary share held at an issue price of hk 0. 02 per rights share. accordingly, the comparative figures was re - calculated based on the adjusted weighted average number of 291, 764, 706 shares to reflect the effect of the rights issue to the loss per share for the year ended 31st december 2004. 5. final dividend the board does not recommend the payment of a final dividend for the year ended 31st december 2005 2004 : nil

    本集團之營業額及其他收益分析如下：二零零五年二零零四年千港元千港元提供資訊科技服務50 ， 217 15 ， 342提供供應鏈解決方案31 ， 601 10 ， 892出售套裝軟體產品及相關服務872 2 ， 422系統集成- 8 ， 762其他- 5 ， 822 -營業額82 ， 690 43 ， 240利息收入12 -總收益82 ， 702 43 ， 240 3 .營業盈利虧損二零零五年二零零四年千港元千港元業務應占盈利虧損持續經營業務1 ， 985 1 ， 982終止經營業務9 ， 824 9 ， 628 - 11 ， 809 11 ， 610 4 .每股盈利虧損年內每股基本盈利虧損乃按以下數據計算：二零零五年二零零四年千港元千港元盈利虧損用於計算每股基本盈利虧損之年度溢利虧損12 ， 035 11 ， 841經重列股份用於計算每股基本盈利虧損之已發行股份加權平均數421 ， 208 ， 703 291 ， 764 ， 706本公司於二零零五年五月完成一項供股，基準為每持有一股普通股獲發一股供股股份，每股供股股份之發行價為0 . 02港元。
  5. The slight drop in profit contributed from the logistics operation for 2006 is mainly attributable to the costs incurred in the setting up of 17 freight forwarding offices in europe and australia, as well as the loss of businesses resulting from the termination of the previous agency operations in these countries

    二零零六年的物流業務盈利則較二零零五年輕微下跌，主要原因是部門于年度內在歐洲及澳洲共設立了17個新的貨運營運點所需成本，以及結束此等國家原有的理業務時招致的生意損失所致。
  6. Chapter two firstly discusses controversial issue about the basis of interim reports that is whether interim period is to be viewed as a presentation of an autonomous period or as an integral part of the annual reporting period the author suggests certain accounting principles and practices followed for annual reporting purpose require certain modification so that the reported results for the interim period may better relate to the results of operations for the annual period except that ， it is also depicted the influences from interim accounting changes ， the accounting of two special gains and losses items ， the measurement of intraperiod income tax and varieties of interim models the author devotes to give reasonable suggestions of interim reporting which can satisfy the nee

    首先通過有關定義的介紹，指出通常意義下的中期財務報告是相對于年度財務報告而言的，是企業在正常經營情況下定期對外披露、且涵蓋期間短於一個完整會計年度的財務報告。然後在此基礎上，圍繞誰是財務報告信息的使用者、他們需要哪些信息，以及企業應該提供哪些信息，推斷出中期財務報告的側重點對于年度財務報告應有所不同，但從本質上講，兩者都屬於一種不完全循環期間的定期報告，都具有滿足信息使用者決策需要的共同目標。
  7. This paper introduces the theory of sustainable growth of companies and meanwhile thoroughly analyzes the subjective and objective factors affecting sustainable growth of listed companies in china. then with the sample of chinese a - stock listed companies which appear on stock exchange of shanghai and shenzhen before 1994, using sustainable growth model brought forward by robert higgins and james van herne and the mathematical statistic methods of means and wilcoxon. this paper tests the sustainable growth status of all sort of listed companies in china during the period from 1994 to 2000. meanwhile an empirical analysis is made in this paper by the factor method and regression to find out equilibrium relation among sustainable growth of chinese listed companies profitability capability of debt - repayment and capability of operation

    然後藉助美國資深財務學家羅伯特?希金斯和詹姆斯?范霍恩的可持續增長模型，選擇我國1994年底以前在上海、深圳證券交易所上市的282家a股上市公司為研究對象，運用均值檢驗和威爾科克森的數理統計方法檢驗了我國上市公司1994 2000年度各行業的可持續增長的情況。本文還採用主成份分析法和多元回歸的方法，確定和解釋了影響我國上市公司可持續增長的主成份因素，並研究上市公司可持續增長與公司營運能力、償債能力和盈利能力的平衡關系。
  8. In 2002, the company was awarded as no. 8 of the " 20 tops of real estate developers in 2002 " by jinan development removal management office for its outstanding achievements in development investment, construction acreage, completed acreage and sold acreage. it won the laurel of " jinan real estate enterprise of famous brand in 2002 " for the solid strength and great fame of luneng brand. the company advocates the thoughts of people first and focusing on customers and makes a developer of social responsibility

    2002年度，公司因在開發投資額施工面積竣工面積和銷售面積的出色表現被濟南市開發拆遷管理辦公室授予「二二年度房地產開發企業20強」位列第八名「魯能」品牌的雄厚實力和家譽戶曉的知名度，使公司榮獲「二二年度濟南市地產品牌企業」的殊榮公司倡導人本思想一切以顧客為中心，做有社會責任感的開發商，深入人心的誠信經營更為公司贏得「濟南市民最信賴的房地產品牌公司」的美譽， 2002年公司成為濟南市房地產廣告協會理事單位。
  9. The topasia team remained highly focused and was able to achieve a turnover of hk 120, 183, 000 and a net profit growth from the previous year

    冠亞的團隊高度專注本業，錄得營業額120 ， 183 ， 000港元，純利較去年亦有增長。
  10. There are no accumulated loss in the most recent fiscal year, and the ratios of business profits and pre - tax profit to year - end paid - in capital are no less than 3 percent

    三、最近一個會計年度決算無累積虧損，且營業利益及稅前純益占年度決算實收資本額比率達百分之三以上。
  11. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  12. Current year tax expense relating to merchandise sales or business operations

    本年度銷售銷貨或營業稅金
  13. The registration administrative offices conduct an annual inspection on foreign - funded enterprises. the inspection examines the investment paid by different parties, whether the joint venture is doing normal business within the registered scope of business, whether there is any investment withdrawal, transfer of property, or evasion of debts, whether it has opened business, change or cancel registration as stipulated by regulations

    年度檢驗的主要內容包括：檢查合營各方認繳出資情況，是否按登記主管機關核定的經營范圍和其他登記事項從事正常的生產經營活動，是否在經營期限內有抽逃注冊資本轉移財產逃避債務的行為，是否按照規定辦理開業變更注銷登記。
  14. In view of the general prevalence of the obscure financial orientation, backward management mode and ambiguous property right and disorderly capital management of the conglomerates, this article, for the purpose of effectively ironing out the series of existing problems, puts forward the augment that corporate groups ’ financial management mode must be persistently based on capital operation as its core, thus demonstrating the principle of the organic combination of the centralized power and decentralized power, establishing a financial management mode characterized by the integration of centralized power and decentralized power, which will be conducive to bringing into full play the financial control function of the parent company and the subsidiaries, stimulating the initiative and creativity of the subsidiaries and effectively controlling the risks of the operators and the subsidiaries

    以建築施工、房地產開發為主營業務的大型集團型國有企業為例，他們在財務管理方面普遍存在著分權過度的問題，對子公司的財務行為難以統一協調，無法合理配置有效資源，致使企業集團的凝聚力、控制力難以實現。因此，構建有效的財務管理體制，強化企業集團的財務管理職能，灌輸財務管理的戰略思想已迫在眉梢。因此，本人希望充分利用本人在吉林大學的三年碩士班學習掌握的財務管理知識，結合導師指導和自身工作體會來了解分析當前企業集團存在制約企業集團良性發展的普遍問題入手，基於集團的組織模式、制度建設，預算管理等方面進行深刻剖析，結合現實案例系統並有針對性的提出了一套具體的集團企業財務管理戰略模式，以期能對企業集團的生存與發展具有較好的現實意義。
  15. Corporate system is a typical form of the modern enterprise system ; it is the result of modern market economy and the large - scale socialized production. because of the limited risk and the unlimited benefit, it greatly stimulates the investor ’ s enthusiasm and strongly promotes the development of contemporary society. corporate capital is the “ blood ” on which a company should live, the material base for management of a company, and property foundation for a company ’ s responsibility

    公司制度是現代企業制度的典型形態，是現代市場經濟和社會化大生產的產物，它以投資者風險責任的有限性和資產受益的無限性極大地刺激了投資者的積極性，快速地推動當代社會的發展;公司資本是公司賴以生存的「血液」 ，是公司經營的物質基礎和公司對外承擔責任的財產基礎;現有法定、折衷和授權三種資本制，英國、美國等實行授權資本制，德國、日本、韓國等最初實行法定資本制，因實踐中存在的問題越來越多，先後改法定資本制為折衷資本制;近年來，就實施何種公司資本制度最有利於公司的發展成為大家關注的問題，學者們眾說紛紜，並沒有達成一致意見。
  16. Article 50 according to the requirements of the company registration authority, a company shall accept the annual examination within the fixed time, and submit an annual examination report, an annual balance sheet, a profit and loss statement and a copy of the business license of enterprise legal person

    第五十條公司應當按照公司登記機關的要求，在規定的時間內接受年度檢驗，並提交年度檢驗報告書、年度資產負債表和損益表、 《企業法人營業執照》副本。
  17. Waiving business registration fees, together with other relief measures announced in the 2002 - 03 budget, will help lower the cost of doing business, " a government spokesman said

    豁免商業登記費，連同其他在二零零二至零三年度財政預算案中宣布的紓緩措施，將會有助減輕經營成本。
  18. In 2005, eph will carry out the overall plans mapped out by state grid corporation and central china grid company in an all - round way, follow the development target for a modernized company with strong power grid, excellent assets, service and performance as well as the working ideas for focus on development, management and staff and building a first - class company, take the activity of " management foundation year of standard comparing among enterprises in the same sector " as the major task to strengthen safety production and management, construction of internal quality management and public image, and management of assets operation, correctly deal with the relationship among reform, development and stability, insist on human - centralized development, endeavor to innovate and fulfill the annual work and development plant targets during the 10th five - year plan period and make contributions to henan economic development and grow - up of the central part of china

    2005年，公司將全面落實國家電網公司和華中電網有限公司的總體部署，緊緊圍繞「一強三優」現代公司發展目標和「三抓一創」工作思路，以「同業對標管理基礎年」活動為主題，強化安全生產管理，強化內質外形建設，強化資產經營責任，正確處理改革、發展和穩定的關系、堅持以人為本，努力開拓創新，全面完成年度工作任務和「十五」發展計劃目標，為河南經濟發展和中原崛起作出新的貢獻。
  19. Article 30 within two months after the end of each semi - annual business year and within four months after the end of each business year, a company type stock exchange shall report to the commission the business reports and the financial reports which are certified by a certified public accountant, approved by the board of directors and recognized by the supervisors

    第30條公司制證券交易所應于每半營業年度終了后二個月內及每營業年度終了后四個月內，向本會申報營業報告書及經會計師查核簽證、董事會通過、監察人承認之財務報告。
  20. By implement of prompting mechanism such as stock option system, both benefits of the executives and the enterprises can be jointed even more closely, and the activity and creativity of the executive group will be impelled fully, so that both of the enterprise owners and executive group will gain the best benefits and max. wealth

    本文認為，股票期權與目前普遍實行的基本工資、年度獎金、年薪制一樣，都是企業薪酬制度的重要組成部分。隨著市場經濟的確立和發展，股票期權在經營者收入中所佔的比例將越來越高，其適用范圍也將越來越大。
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