權益負債率 的英文怎麼說

中文拼音 [quányìfùzhàilǜ]
權益負債率 英文
debt-to-equity ratio
  • 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...
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 率 : 率名詞（比值） rate; ratio; proportion
  • 權益 : rights and interests; legal right; inviolable rights
  • 負債率 : debt ratio
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  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. Expounds the five main aspect of risk in national commercial bank, i. e. signal liability structure, bad loan quality, low capital efficiency, imperfect restriction on interior power, thin consciousness on risk avoidance ; summarizes five characters of the bank risks, including risk concentration, moral risk, risks caused by system structure, inequi ty between bank risks and revenues, aggrandizement trend of bank risks ; analysis eight reasons for bank risks, including proprietary ownership voidance, macroeconomic fluctuation, ineffective capita ] buffer mechanism, enterprise reasons. no synchronous fiscal investment and financial reform, incompetence law and regulation enforcement. chapter4 argues the opportunities and challenges of the financial globalization and requirement for bank risk managem ent. chapters suggests the methods for the risk management of national commercial bank

    緊接著在第三章闡述了我國國有商業銀行風險的「五大表現」 ，即負債結構單一、信貸資產質量差、資本充足率低、內部控制機制薄弱、防範風險的意識淡薄；總結了我國國有商業銀行風險的「五大特點」 ，即風險高度集中、風險人為匿藏、風險的體制性、風險與收益嚴重不對稱、風險呈繼續擴大態勢；剖析了我國國有商業銀行風險形成的「八大因素」 ，即金融產權「人格」虛設、宏觀經濟波動、資本金等緩沖機制不健全、財政、投資和金融的體制改革不配套、法律和法規不健全等。
  3. The characteristics of home mortgages themselves determines that there will be poor liquidity of the assets and it is because of this that at present every bank closely restricts the term of the loan. a third defect is that there are large risks because the mortgage loan is a very long - term creditor ' s asset and the bank is faced with huge risks in the interest rates. in addition, credit risks will occur when the client losses their ability to repay the loan for any reason or when the client feels that the benefits of breaching the contract outweigh the losses and the bank, as the operator of the financial products as its main business, will promptly recover the mortgaged items

    儲蓄期限一般較短，而按揭貸款的還款期限較長，銀行長期資產與短期負債不匹配，就不能化解未來不確定性帶來的風險；二是資產的流動性和期限呈反方向變動，期限越長，流動性越低，住房抵押貸款本身的特性決定了其流動性較差，因此目前各銀行都嚴格限制貸款期限；三是風險大，由於按揭貸款是期限很長的債權資產，銀行面臨的利率風險就很大；另外，當客戶因某種原因失去償還能力或者認為違約產生的利益超過違約所產生的損失時，就會發生信用風險，而銀行以金融產品為主要業務，即使收回抵押物，但如何處置不良資產仍是諸多銀行頭痛的問題。
  4. I avoid companies with debt - to equity ratios over 75 percent, as companies with authentic earnings power don ' t need lots of debt to finance their growth. ( hewitt heiserman, jr

    具有真實盈利能力的公司毋須為業務的擴展去大量借債，所以，凡是債務與股東權益比率（負債比率）高於百分之七十五的公司我不會去碰。
  5. In the condition of perfect capital market, firm s average net cost is a definite quanity. namely, power and profit net cost of no liability firm. it is no relation to capital structure. but power and profit net cost of liability firm shareholder is added with liability rate improved. so firm value is no relation to capital structure ; firm value depends only on firm ' s future surplus. the more future surplus is, the more firm ' value is ; the less future surplus is, the less firm ' s value is

    在完善的資本市場條件下，企業的平均成本是一個定量，即為：無負債企業股東權益成本，從而與資本結構無關，負債企業股東的權益成本，則是隨負債率的提高而上升。因此，企業價值與資本結構無關。企業價值只取決于企業未來的盈餘，未來的盈餘多，則企業的價值大，未來的盈餘少，則企業的價值小。
  6. The proportion relationship on corporation ' s long - term indebtedness and interests form capital structure of the corporation, capital structure relate to the decision making in investment and financing directly, to the maximum of the stock holder ' s wealth and the creditor ' s interests rate which accord with the risk they take on

    企業長期負債和權益之間的比例關系形成企業的資本結構。企業的資本結構直接關繫到企業的投資決策和籌資決策，關繫到企業股東財富最大化是否能夠實現，債權人是否可以得到與其承擔的風險相對應的收益率。
  7. ( 2 ) the equity financing strategy is mainly influenced by juridical person ' s stock holding ratio, short - term asset growth ratio, debt ratio at the beginning of the year and short - term debt growth ratio

    （ 2 ）上市公司的權益融資策略主要受法人持股比率、流動資產增長率、年初資產負債率和與流動負債增長率影響。
  8. In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs

    適用稅率發生變化的，應對已確認的遞延所得稅資產和遞延所得稅負債進行重新計量，除直接在所有者權益中確認的交易或者事項產生的遞延所得稅資產和遞延所得稅負債以外，應當將其影響數計入變化當期的所得稅費用。
  9. In section three of this chapter, the author adopt to the gap analysis, 1995 - 2004, 10 years of 10 commercial bank interest rate sensitivity ratio calculation, give analysis of commercial banks ` irr assessment capabilities in the 10 years of market - oriented reforms, the level of

    這也是本文著力于探討利率風險評估的原因。對于商業銀行而言，利率風險取決於市場利率的波動程度和資產負債表期限不匹配的程度。重定價風險、基準風險、收益率曲線風險和期權風險
  10. Debt growth ratio has positive correlation with long - term asset growth ratio, short - term asset growth ratio and velocity of account receivable, and debt growth ratio has negative correlation with equity growth ratio

    其中：債務增長率與長期資產增長率、流動資產增長率、應收賬款周轉率有顯著正相關關系，與權益增長率有顯著負相關關系。
  11. Equity growth ratio has positive correlation with juridical person ' s stock holding ratio, short - term asset growth ratio, debt ratio at the beginning of the year, and has negative correlation with short - term debt growth ratio

    其中：權益增長率與法人持股比率、流動資產增長率、年初資產負債率有顯著正相關關系，與流動負債增長率有顯著負相關關系。
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