流通負債 的英文怎麼說
中文拼音 [liútōngfùzhài]
流通負債
英文
circulating liabilities-
E ) lack of foresight on finance lease scheme, which causes irrational tenor structure and imbalanced annual outflow of rental payments, results in funding costly. to solve aforesaid problems, thesis finds out the following principles for optimizing ca ' s aircraft finance : a ) determining the volume and currencies of ca ' s cross - border aircraft finance based on the annual outflow of foreign debt repayments and annual net inflow of foreign exchange, so are the dominated currencies in debt. b ) enlarging the portion of borrowings at floating interest rate in ca ' s whole foreign debt
針對以上存在主要問題,本文進一步提出了優化飛機融資的總體構想,包括:根據其每年的外匯流入總量及幣種構成確定國航合理的飛機境外融資規模應與負債幣種;在利率結構方面,擴大浮動利率在整個國航外債中的比重,選擇適當時機將部分固定利率貸款轉換為浮動利率貸款;在飛機引進多元化方面,通過與飛機製造廠商、出租公司飛機互換的方式優化機隊構成,結合提前中止現有飛機租賃就能夠起到優化債務結構和機隊構成的事半功倍的效果,以及在未來飛機融資中優先使用經營性租賃等。Considering company developing trend and macro - economic environment together, by the calculating of asset value, profit ability value and growing up value, the decision making is mainly based on the balance sheet. secondly, " vit " always takes reality as its basis. it is more practical and more rational when analyze the expecting profit, the future cash flow or judge the value of a invested company
價值投資理論與「現代投資理論」的區別在於:首先, 「現代投資理論」將大量復雜的預測技術和數學公式引入對投資資產的定價過程,而價值投資理論卻從資產負債表出發,結合公司發展趨勢和宏觀經濟環境等因素,通過對資產價值、盈利能力價值和成長性價值的計算來做出投資決策;其次,價值投資理論始終以現實為基礎,在分析處理預期收益和未來現金流時更實際、更理性地判斷被投資公司的價值。The paper point out that the most important risk is the redeem risk in the management of the open - ended fund, so the fund manager can reply on the management of redeem risk to the liquidity risk. according to the specialty management in the liquidity risk of the open - ended fund, there are three aspects : the first is that the fund holder structure problem ; the second is the restriction of the fund investment object and the problem assets assignment
然後利用我國開放式基金的數據,通過granger因果關系檢驗得出了股票指數對開放式基金贖回風險有顯著影響的結論;由此構建出開放式基金的贖回資金量函數和流入資金量函數,並且得出相應的留存現金的決策模型和應對贖回風險的策略,並指出基金經理可以通過資產和負債兩個角度來對開放式基金進行流動性風險的管理。Based on the analysis of commercial banks " current concept about fund management, this paper brings forward that fund management is the main - string in its operation, and that the concept of fund management, including security and profitability, is extended from current " forrying fund " to the management of the fund cost and fund risk the paper comprehensively discusses the principle of fund management, the management of fund costs, the tactics of management about fund liquidity, the measures of management about fund risks and how to solve the problems on interest risk in the period of frequent interest fluctuation. the paper puts forward ideas on how to improve the fund management. the security, liquidity and profitability of the fund, which are both contradictory and integrated with one another, are internal factors of fund management. fund liquidity is traditional core question. commercial banks face with a number of risks of witch credit risk is the greatest one because our country has adjusted interest rates 8 times since 1996, which covered a period of frequent interest fluctuation
商業銀行面對許多風險,但最大風險是信用風險。由於我國自1996年以來已連續調整了8次利率,近幾年是利率波動頻繁時期,研究利率的敏感性問題顯得特別重要。要改善資金管理,提高商業銀行的經營水平,就要建立資金管理是商業銀行經營主線的理念,對資金要統一規劃和管理;要改革銀行的體制,建立現代企業制度和法人治理結構,在體制上為資金管理提供有利的運行平臺;增加改善資金流動性管理所需的貨幣政策工具,擴大資金調控手段;打破貨幣市場的僵化局面,為資金管理創造有利的宏觀環境;續續優化負債結構和負債載體設計;增強資金信用風險規避和化解的措施;通過銀行資源整合,努力尋找資金的安全投放渠道,最終完成經營模式由傳統型向現代型的轉變。Asset securitization has been one of the most important financial innovations since the 1970s. it transfers the asset that is lack of liquidity into liquid securities through structuring a series of trades in order to obtain capital and improve the structure of assets and liabilities
資產證券化是20世紀70年代以來最重要的金融創新之一,它通過巧妙設計,將流動性差的資產轉換為流動性好的證券,藉以融通資金,達到改善資產負債結構的目的。The text use the reference of the foreign country ' s financial evaluation theory, discuss four methods of the evaluation, and discuss the advantage and disadvantages of the methods one by one. understand the meanings of the corporation value and maximize it, understand the significance of the maximize the value of corporation which use as the financial aim, and use it to the financial decision - making
本文通過借鑒國外財務估價理論,初步探討了企業價值評估的四種方法? ?以資產負債表為基礎的賬面價值估價法、比較估價法、加總公司發行在外的各種證券的市場價值評估法、折現現金流量估價法,並分別討論其適用性和局限性,真正理解企業價值及其最大化的含義,明確了企業價值最大化作為財務目標函數的學科意義,並運用到企業的財務決策中去。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。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。Hence the author suggests that the company decentralizes its equity to big proportions, promotes the circulation of its property right and increases debt capital for its sustainable, fast and healthy development
因此,促進企業產權流通和股權合理配置、提高負債資本與內源性資本融資規模,將有助於該公司資本融資結構更加優化,從而保持其持續、快速、健康發展。In the first part, to show all kinds of potential risks during the acquisition process, the author reappears the situation and presents the main problems through six plots in time order, such as drainage of important personnel, subsidiary corporations be charged to clearing, latent liabilities and legal issues, etc.
案例描述部分是以情景再現的形式,按時間順序,通過六個情節將abletechnologylimited收購森泰集團有限公司股權所面臨的主要問題逐一展現,如重要人員流失、附屬企業被控清盤、潛在的負債及法律糾紛等,從而顯示出abletechnologylimited在買殼上市過程中的各種風險。By improving the assets and liabilities management capacity centering on financial innovation, commercial banks should combine the resolution of excess liquidity and enhancement of risk management together
商業銀行可以金融創新為核心,通過資產負債主動管理能力的提升,將解決流動性過剩與加強風險管理結合起來。We select correspondingly some specific indices after considering the automobile industrial characteristics, and then use the multiple regression method. the result shows the factors that affect the automobile industrial dividend policy, according to the influence degree, are the company ' s profitability, the circulation stock proportion, the company size, the turnover rate of total asset, but the asset liability ratio and so on are independent of it
實證分析時主要應用多元線性回歸分析法,在結合了汽車製造業的行業特徵,並相應地選取一些特定指標后,得出了汽車製造業上市公司股利政策影響因素模型,其按影響程度大小依次為公司的盈利能力、流通股比例、公司規模、總資產周轉率,而與資產負債率等指標無關。Certificate of indebtedness which exactly back the banknotes issued by the three note - issuing banks and coins in circulation
負債證明書用以支持3家發鈔銀行發行的紙幣及流通硬幣Certificate of indebtedness ( which exactly back the banknotes issued by the three note - issuing banks ) and coins in circulation
負債證明書(用以支持3家發鈔銀行發行的紙幣)及流通硬幣;The second part is an overview of the literature, mainly focus on the definition and the measurement of diversification, and review the empirical literature of diversification. there are many methods to define the diversification, two of them are cross - sectional. they are two streams of research literature, industrial organization economic and strategic management
本文通過實證分析,驗證了在我國製造業中,企業規模、企業年齡和資產利潤率與多角化經營存在顯著的正相關關系;現金流量與多角化經營存在正相關關系;負債凈值比率與多角化經營之間不存在相關性。The main purpose of the statement of cash flow is to report the cash inflows and the cash outflows during an accounting period
(在企業的財務報告中,作為損益表和資產負債表的補充,通常還必須包括現金流量表。 )The real puzzle is how fis such as depository institutions can offer highly liquid and low price - risk contracts to savers on the liability side of their balance sheets while investing in relatively illiquid and higher price - risk securities issued by corporations on the asset side
真正不好理解的是在投資于由房地產公司發行的相對流通性不高價格風險又很高的債券時,像金融中間人這樣的存款機構在背負償還負債的義務下是怎樣向儲戶提供高流通性低價格風險的合同的呢?After examining the assumption, this paper comes to the conclusion : enterprises ' organizational form has a remarkable impact on capital structure ; the ability of profit is correlated negatively with the leverage of total assets and the leverage of current assets ; growth is correlated positively with the leverage of current assets, and is correlated negatively with the secular leverage ; collateral value is correlated positively with the secular leverage, and is correlated negatively with the leverage of current assets
通過對假設進行檢驗,本文得到結論:企業組織形式對資本結構產生顯著性影響;盈利能力與總資產負債率,流動負債率負相關;成長性與流動負債率正相關,與長期負債率負相關;擔保價值與長期負債率正相關,與流動負債率負相關。In the first place, the imperfect legal and other related system have greatly held back the development of the corporation bond development in china. for example, " corporation bond management regulation " issued in 1993 has much to be improved in levying tax on the interest income of corporation bond, credit rating and the supervise mechanism. in the second place, the management system of the corporation should be improved greatly. for instance, the agent holds the control right ; the reassign obstacle of the control right and the bad debt rate is too high. in the third place, the lower flowing flexibility of the enterprise bond is also a factor
第一,本文認為相關的制度和配套法規不完善制約了我國企業債券市場的發展,如1993年頒布的《企業債券管理條例》 、對企業債券征利息所得稅、信用評級制度的缺陷、市場監管機制不完善;第二,公司法人治理結構不健全制約我國企業債券市場發展如,代理人掌握控制權、控制權轉讓存在障礙、企業自身資產負債率過高;第三,企業債券的低流通性制約了我國企業債券市場的發展;第四,缺乏機構投資者參與制約了我國企業債券市場的發展。The conclusion is that corporate asset securitization high up the fluidity of asset, lows property ratio of debt to net worth, provides a continual liquidity supplement, highs up firm value. secondly, it provides new channel that has lower cost by breaking through the restriction of traditional financing instruments. asset securitization is an off balance - sheet financing manner, it would not disperses control of stockholder
本文通過論證得出了如下結論: 1 .在正確的使用資產證券化這一融資工具的條件下,資產證券化提高了企業資產的流動性,降低了資產負債率,也為企業提供了一種長期的資產流動性補償機制,可改善企業資本結構,提高了企業價值; 2 .資產證券化為企業開辟了有別于股票和債券發行等融資方式融資成本較低的資本市場。分享友人