溢收資本 的英文怎麼說

中文拼音 [yìshōuzīběn]
溢收資本 英文
capital in excess of pay value
  • 溢 : Ⅰ動詞（充滿而流出來） overflow; spill Ⅱ形容詞（過分） excessive
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 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...
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  1. Since china ’ s reform and opening to the outside world 20 years ago, we use different income tax to the fdi and the domestic invest enterprises. as the deepen of the opening to the outside world and entering into the wto, china is facing the question of whether will unify the income tax of the fdi and the domestic invest enterprises and how to unify it. on the one side this context analysis the spill over benefit, the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax. on the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step. in the end of this context we propose the measure to solve the problem which it may occur after the unification

    自改革開放初期至今，我國實施了內外有別的企業所得稅制度，隨著改革開放的推進及我國的入世，內外資企業所得稅的合併與否，以及怎樣合併被提到議程上來。本文通過對我國吸引外資的稅收優惠政策，特別是所得稅優惠政策進行效益分析，一方面分析了稅收優惠引進大量外資所帶來的溢出效益、資本效益，並以90年以來的引進fdi為例進行分析，另一方面分析了我國現行的所得稅制度存在的問題。在以上分析的基礎上，本文認識到我國內外資企業所得稅改革的必要性以及改革基本條件，提出實施「漸進式」合併我國內外資企業所得稅的方案，並分析了合併的影響及對策。
  2. 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。
  3. Article 168 the premium of a joint stock limited company from the issuance of stocks at a price above the par value of the stocks, and other incomes listed in the capital accumulation fund according to provisions of the treasury department of the state council shall be listed as the capital accumulation funds of the company

    第一百六十八條股份有限公司以超過股票票面金額的發行價格發行股份所得的溢價款以及國務院財政部門規定列入資本公積金的其他收入，應當列為公司資本公積金。
  4. The discuss starts from the " positive externalities " of tech - research and development, pointing out that the products of tech - research and development somewhat has the property of " public good ". without < wp = 8 > government ' s interfere, the intensity of tech - research and development by private section ca n ' t meet the need of " pareto optism " because of the " positive externalities ", as a result, the items of venture capital are insufficient and the development of venture captal will be pull back. rational policies of government expediture can internalize the " positive externalities " - transforming them to more revenue or less cost of the tech - research and development private suppliers. be feared of the high risk at the beginning of venture capital, the private section ca n ' t provide enough capital, the " capital gap " should be fetched up by government with equity capital, creditor ' s right capital, subcidy, at the same time, some other means, such as government purchase, credit guarantee, capital insurance, tax expenditure can promte private capital, is also important. in this part, the function of the above means, the establishment and enforcment of them are breafly discussed. because tax policies play a critical role in fiscal policy, r - y chart is used to analyse the relation between tax and venture capital, at last, a conclution is drawn : tax expenditure can promote venture capital

    這部分論述從科技研發成果的「外溢性」入手，指出科技研發成果在不同程度上具有「公共品」性質，這種外溢性使得在純市場條件下，私人部門研發活動強度達不到社會資源配置最優的要求，也使風險投資項目來源不足， < wp = 6 >阻礙風險投資的發展。合理的政府財政支出政策可以使「外溢性」內部化。之後，論述了風險投資資本來源與政府財政支出政策的關系，由於風險投資尤其是其初期的高風險性，民間風險資本不足，應由政府以股權及債權投資、補助等財政直接支出方式彌補資本缺口，運用政府采購、財政擔保、保險、貼息、稅收優惠等間接支出方式，鼓勵民間資本進入風險投資領域也同樣重要。
  5. Part two introduces the legislation of finance in foreign countries. due to the lack of resource of the legislation of finance in china, the present research mainly introduces the reasons for the legislation of finance in foreign countries and the different models adopted - classified finance and multi - level finance, the division between central finance and the federal finance

    就財政體制立法而言，我們基本上沒有本土資源可以利用，論文闡述了國外財政體制立法淵源，以及各國立法所體現出的默溢財政體制模式，提出分級財政與多級財政，集權制財政與聯邦財政，稅收分割的不同方式等進行了分析概括。
  6. In practice, however, mr mcvey argues that investors, particularly fund managers, are only too happy to accept a bid premium from a private - equity group

    可麥克維認為，在實際中投資者，特別是基金經理人，都只會高高興興地接受私人股本集團提出的收購溢價。
  7. Private equity groups are clinching deals that have relatively small takeover premiums to their targets ' recent share price highs, a survey will reveal today, adding weight to complaints that investors are being short - changed in leveraged buy - outs

    一項調查今天將顯示，私人股本集團在近來敲定的交易中，只支付了較目標公司近期股價高點相對較低的收購溢價，這為人們的抱怨增加了砝碼，即：投資者在杠桿收購中所得到的好處被打了折扣。
  8. Article 178 the premium received by a joint stock limited company through issuance of shares at prices above par value in accordance herewith, as well as other incomes to be allocated to the capital reserve fund as stipulated by the finance authority under the state council, shall be allocated to the capital reserve fund

    第一百七十八條：股份有限公司依照本法規定，以超過股票票面金額的發行價格發行股份所得的溢價款以及國務院財政主管部門規定列入資本公積金的其他收入，應當列為公司資本公積金。
  9. After - tax gain on disposal of fixed assets transferred to additional paid - in capital

    凡處分固定資產之溢價收入，于減除應納所得稅后之餘額轉列資本公積者皆屬之。
  10. In fact, the current research findings on the endogenous growth theory itself are consisted of different models created by those economists having similar opinion on the growth theory and are not clear enough. current researches on the endogenous growth theory revealed that it is not the exogenous but endogenous variables ( such as endogenous technological change ) provide the engine for the long - run growth, and conducted in - depth analysis of one particular aspect of endogenous growth models such as the spillover effect of the knowledge, learning by doing, human capital investment, r & d, increasing returns, division of the labor and specialization and monopoly

    國內外研究的一個共同特點是：把內生增長模型的理論特點歸結為，強調經濟增長不是外部力量（如外生的技術變化） ，而是經濟體系的內部力量（如內生技術變化）作用的結果，並分別對內生增長模型所側重的某一方面：如知識外溢、邊干邊學、人力資本投資、 r & d 、收益遞增、勞動分工和專業化、開放經濟和壟斷化等進行了詳細述評。
  11. During the year, the group s portfolio of investment properties in hong kong contributed rental turnover of hk 384 million 2005 : hk 352 million and operating profit of hk 86 million 2005 : hk 135 million

    年度內，本集團在香港的投資物業組合分別錄得租金收入3 . 84億港元二零零五年： 3 . 52億港元及經營溢利8 ， 600萬港元二零零五年： 1 . 35億港元。
  12. Nevertheless, during the year, the group s portfolio of investment properties in mainland china generated rental turnover and operating profit of hk 542 million and hk 428 million, respectively 2004 : hk 493 million and hk 363 million, respectively

    然而年內本集團在中國內地之投資物業組合分別錄得租金收入5 . 42億港元及經營溢利4 . 28億港元。二零零四年：分別為4 . 93億港元及3 . 63億港元。
  13. During the year, the group s portfolio of investment properties in mainland china generated rental turnover and operating profit from rental activities of hk 578 million and hk 403 million, respectively 2005 : hk 542 million and hk 428 million, respectively

    年度內，本集團在中國之投資物業組合的租賃業務分別錄得租金收入5 . 78億港元及經營溢利4 . 03億港元二零零五年：分別為5 . 42億港元及4 . 28億港元。
  14. During the first six months of 2006, the group s portfolio of investment properties in mainland china generated rental turnover and operating profit from rental activities of hk 284 million and hk 205 million, respectively 2005 : hk 265 million and hk 191 million, respectively

    二零零六年首六個月內，本集團在中國之投資物業組合分別錄得租金收入2 . 84億港元及租賃業務帶來的經營溢利2 . 05億港元二零零五年：分別為2 . 65億港元及1 . 91億港元。
  15. Manulife financial corporation reported second quarter shareholders earnings up 23 per cent over the same period last year, reflecting the impact of the transfer of policies and assets from daihyaku mutual life insurance company of japan, business growth in hong kong, improved margins in individual insurance and individual wealth management businesses in canada and improved claims experience in the accident and health reinsurance line. " it was another quarter of significant accomplishment for our company

    -宏利金融有限公司香港聯交所股份代號： 0945宣布，本年第二季股東盈利較去年同期上升百分之二十三，主要反映宏利金融收購日本第百生命保險商業會社后大量保單及資產移入，同時亦因為香港業務增長理想加拿大的個人保險及個人理財業務邊際溢利增加以及意外及醫療再保險業務理賠表現有所改善所致。
  16. The income externality is mainly realized through the methods including overflowing automatically, ; losing passively directly or indirectly, prospective earnings being lost ; and the ways including offering public goods, accepting the shifted cost, loss in the unfair dealing, and so on

    （ 2 ）收益外部化的方式：自動溢出、被動直接喪失、被動間接喪失、預期收益喪失等。 （ 3 ）成本外部化的途徑：對公共物品的過度消耗、對準公共資源的過度消耗、破壞與污染環境，對他人資源及要素的佔用、強制不公平交易等。
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