權益合計 的英文怎麼說

中文拼音 [quányìgějì]
權益合計 英文
total equity
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 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...
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 權益 : rights and interests; legal right; inviolable rights
  1. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  2. Article 4 the people ' s governments at various levels and their functionaries shall, when carrying out family planning work, strictly administrate by law and enforce the law in a civilized manner, and may not infringe upon the lawful rights and interests of the citizens

    第四條各級人民政府及其工作人員在推行計劃生育工作中應當嚴格依法行政，文明執法，不得侵犯公民的合法權益。
  3. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  4. Upon the application of hkas 31, the group elects to use proportionate consolidation method to account for its interest in the jointly controlled entity

    于應用會計準則第31號后，本集團選擇採用比例綜合法計算其于共同控制企業的權益。
  5. The methodology applicable in the making of the consolidated financial stat ement includes the purchase method, the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method

    企業合併日合併會計報表的編制方法有購買法、權益集合法和新實體法；期末合併會計報表的方法有全部合併法、比例合併法。
  6. The establishing and perfecting of inner - control - system is of great significance to improving the present situation of inner - control in the circle of the press, ensuring the quality of accounting information, perfecting corporate management and information - disclosing system and protecting the lawful rights & interests of investors and the effective operating of the capital market

    摘要內部控制的建立與完善，對于改善我國報業集團的內部控制現狀，保證會計信息的質量，完善公司治理和信息披露制度，保護投資者的合法權益和資本市場的有效運行等，有著非常重要的意義。
  7. This approach is adopted by the american laws when dealing with " unorthodox transactions " and according to this approach, the insider ' s possibility to make use of the inside information should be taken into consideration. as for the enforcement of the disgorgement, this paper comes up with the following suggestions. first, besides the board of directors, the supervisory board should also be entitled to enforce it in certain circumstances

    在歸入權的行使方面，除董事會可以行使外，應賦予監事會在一定場合可以代表公司行使歸入權的權利；股東的代位訴訟權利也有待補充規定；賦予中國證券監督管理委員會查處內部人短線交易的權力也是一種值得考慮的思路；歸入權的行使期間需要立法上的補充規定；法律還應就短線交易利益的計算方法作出明確規定， 「最高賣價減最低買價法」值得肯定。
  8. Affirming inside dealing is extremely difficult on account of the concealment of the inside dealing of itself and the complication of our country ' s special social surrounding. in addition, owing to the deviation in the thoughts about the legislation of securities and corresponding vacancy in civil liability of compensation, the protection of investor ' s legitimate rights and interests has been ignored just like in a vacuum zone

    由於內幕交易行為本身的「隱秘性」及我國特有的社會環境，使得實踐中內幕交易的認定極為困難；而且，證券立法思想的偏差以及因此導致的民事責任制度的缺位，使投資者合法權益的保護處於法律制度設計的真空地帶。
  9. The new package, supported by new quality films and tv dramas, has received good responses from advertisers. it is expected that by lunar new year which is usually the advertising peak season, the turnover from projected advertising contracts will fully cover the acquisition cost of the advertising rights

    該等宣傳包裝結合全新推出之優質電影及電視劇，已獲廣告商的良好反應，預計至農歷新年廣告旺期，可簽得之廣告合約所產生之營業額已達有關權益之收購價。
  10. Article 1 the present regulations are enacted in order to define the quality responsibility for industrial products ( " products " for short hereinafter ), safeguard the legitimate rights of the customer and consumer ( " customer " for short hereinafter ), ensure the healthy development of commodity economy in a planned way, and promote socialist modernization

    第一條為了明確工業產品（以下簡稱產品）質量責任，維護用戶和消費者（以下簡稱用戶）的合法權益，保證有計劃的商品經濟健康發展，促進社會主義現代化建設，特制定本條例。
  11. In the macroscopic perspective, how to strengthen the collective cohesion in the school should be based on the premise that personnel administrative system is undergoing the transformation from the model of the planned economy to that of market regulation, and on the principle that a school is administered according to the laws concerned

    以宏觀層面作為觀察視角，增強學校群體凝聚力，應以勞動人事制度由計劃控制模式向市場調節模式轉換為前提，以依法治教為根本，從全面貫徹落實《教師法》等教育法律法規、切實維護教師的合法權益這一層面上來考察。
  12. Total liabilities and owner s equity

    負債及所有者權益或股東權益合計
  13. To one ’ s surprise, with the issuance of 141 standards by fasb, it is a trend to cancel the pooling of interest method. from the dispute between these two methods, the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results

    本文分別從現代產權理論和法律意義兩個視角分析換股合併的經濟實質和權益結合法的計價基礎問題，指出對于換股合併應當採用以參與合併企業可辨認凈資產公允價值為基礎的權益結合法。
  14. There are mainly two accounting methods for business combination, purchase method and pooling of interest method. at present, the focus of contention is not on using purchase method on purchase combination, but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation

    其核心問題是換股合併的經濟實質是什麼，對于換股合併應當採用一種會計方法還是可以採用多種會計方法，權益結合法的持續經營假設及賬面對價值計價基礎是否符合換股合併的法律事實等。
  15. To add " getting more health conscious and " after " hong kong people are " ; to delete " in collaboration with the mainland, actively promoting an agricultural test base scheme to be modelled on the accredited farm system, and " after " and substitute with " studying whether a monopoly currently exists in the supply of livestock imported from the mainland, discussing with the mainland authorities how to safeguard the interests of consumers in hong kong by opening up the market, and considering " ; and to delete " under the hong kong quota at a quantity determined according to their previous farming capacity in hong kong " after " export their produce to hong kong "

    在"香港市民"之後加上"日益注重健康， "在"一"之後刪除"仿效信譽農場制度，積極與內地合作推動農業試驗基地計劃， " ，並以"研究現時內地進口活牲口的供應是否存在壟斷，與內地部門商討如何藉開放市場保障本港消費者的權益，並研究"代替及在"繼續經營， "之後刪除"並容許他們按照過往在香港飼養量，以香港配額的名義， " ，並以"以及"代替。
  16. Dissatisfaction with traditional accounting - based performance measures has gained value - based alternatives great popularity in western corporate internal management, among which economic value added ( eva ) is definitely the most prominent. in china, eva concept has now begun to attract considerable attention both theoretically and professionally, but the research findings are relatively limited as to the usefulness of eva in china

    該方法以股東價值最大化為公司目標函數，考慮了權益資本成本，並且對會計體系中不合理的部分進行了必要的調整，克服了傳統指標的一些缺陷，從而更準確地反映公司的價值創造能力和經濟效率。
  17. To strengthen hobo family planning government works, safeguard the legitimate rights and interests of hobo, effectively control population grows

    為了加強流動人口計劃生育治理工作，維護流動人口的合法權益，有效地控制人口增長。
  18. Any excess of the method and some accounting problem. pooling of interest accounting comes into play when two corporate entities combine by exchanging their existing voting stock. typically no cash changes hands, under the pooling of interest concept, the transaction is generally viewed not as a purchase or sale, but as a merger of two companies that consolidate their assets at book value

    權益聯營法就是在對並購活動進行會計處理時，將並購視為並購公司與被並購公司的權益聯合，也就是說，它並不像購買法所說的那樣，是一家公司購買另一家公司的交易行為，而是兩個或兩個以上參與並購的企業主體，將其資產和權益融合在一起，其實質是現有的股東權益在新的會計個體的聯合和繼續，而不是取得資產或籌集資本。
  19. Hkas 31 interests in joint ventures allows entities to use either proportionate consolidation or equity method to account for its interests in jointly controlled entities

    會計準則第31號合營企業權益批準企業採用比例綜合或權益法計算其于共同控制企業的權益。
  20. Total owner s equity

    所有者權益或股東權益合計
分享友人
分享到 Line

分享到臉書