營業用財產 的英文怎麼說

中文拼音 [yíngyèyòngcáichǎn]
營業用財產 英文
property used in business
  • 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; ...
  • 用 : Ⅰ動詞1 （使用） use; employ; apply 2 （多用於否定: 需要） need 3 （敬辭: 吃; 喝） eat; drink Ⅱ名...
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 營業 : do business
  • 財產 : property; assets; estate
  1. Securitization of bank assets refers to combined management and investment activities in which commercial banks, by making use of the legally representable nature of their credit assets and other claimable credits, put certain assets into asset - pools, issue asset - backed securities backed by the assets in the pools in order to transform the illiquid credit assets into cash assets. then the asset - backed securities are entrusted. upon the expiration of the securities ’ terms, the underlying assets are realized to repay the principals and interests of the securities

    銀行資產證券化是商業銀行利用信貸資產和其他可主張的債權在法律上可被代表的特性，以確定的財產進入資產池為擔保發行資產支持證券，將沉澱的信貸資產變為現金資產，然後將該證券委以信託增值，在證券期滿時，變現擔保財產償還證券本息的一種組合經營和投資活動。
  2. To droit of illegal change town enterprise, detinue or free uses town enterprise property, dismiss illegally of town enterprise controller with the act that violates a town enterprise to manage own advantageous position, instruct by department of administration of town enterprise of prefectural class above correct

    對于非法改變鄉鎮企業所有權的，非法佔有或者無償使用鄉鎮企業財產的，非法撤換鄉鎮企業負責人的和侵犯鄉鎮企業經營自主權的行為，由縣級以上鄉鎮企業行政治理部門責令改正。
  3. Perhaps dismiss belongings of free use town enterprise, illegally to changing town enterprise droit, detinue illegally the town enterprise controller, act that violates a town enterprise to manage own advantageous position causes pecuniary loss to the town enterprise, behavior person or relevant section ought to be compensated for lawfully

    對于非法改變鄉鎮企業所有權、非法佔有或者無償使用鄉鎮企業財產、非法撤換鄉鎮企業負責人、侵犯鄉鎮企業經營自主權的行為給鄉鎮企業造成經濟損失的，行為人或相關部門應當依法賠償。
  4. With the quick development, a serious of problems have occurred and resulted in all kinds of disputes and issues because of such reasons that the definition of estate management is not clarified, the responsibilities of proprietors and their organizations is not certain, the contract of estate management is not standard, the fees of estate management are not reasonable, the merchant developer ' s responsibilities are not definite, estate management companies are not well qualified as required, the property of rooms used for estate management or dealing business is difficult in registration and so on

    他的快速成長在給業主或使用人帶來許多便利的同時，也由於存在著諸如：物業管理的基本概念界定不一，業主及其組織的地位責任不明確，物業管理的合同不規范，物業收費不合理，開發商的責任不明確，物業管理公司缺乏相應資質，物業管理辦公和經營用房的權屬登記困難混亂，業主人身財產的安全責任認定難等一系列問題，使得物業管理業的矛盾和糾紛層出不窮。
  5. Saying specifically, about taxation kinds, the thesis discusses the planning ways of value added ta business tax and income tax ; with regard to tax planning of the operating process, the article makes research into the tax planning of enterprises of electric power construction enterprises of power supply enterprises of power sale and enterprises of power transmission in the course of generating electricity to consuming electricity. finally, the thesis discusses that enterprises of electric power make use of preferential policies to plan paying taxes concerning investment areas investment industry and financial results

    具體地來說，從稅種上，主要論述了增值稅、營業稅和所得稅的納稅籌劃；關于營運過程中的納稅籌劃，本文主要對「電」的產生到消費過程中涉及的電建企業、發電企業、售電企業和輸配電企業的納稅籌劃進行了研究；本文最後從投資地區、投資行業和財務成果三個方面論述了電力企業利用優惠政策進行納稅籌劃。
  6. The revenue of the local governments includes business tax, income tax of the enterprises subordinate to the local government, personal income tax, tax on the use of urban land, tax on the adjustment of the investment in fixed assets, tax on town maintenance and construction, tax on real estates, tax on the use of vehicles and ships, stamp tax, slaughter tax, tax on agriculture and animal husbandry, tax on special agricultural products, tax on the occupancy of cultivated land, contract tax, 25 % of the value added tax, 50 % of the tax on stock dealing ( stamp taxo and tax on resources other than the ocean petroleum resources

    屬于地方財政的收入包括營業稅，地方企業所得稅，個人所得稅，城鎮土地使用稅，固定資產投資方向調節稅，城鎮維護建設稅，房產稅，車船使用稅，印花稅，屠宰稅，農牧業稅，農業特產稅，耕地佔用稅，契稅，增值稅25 %部分，證券交易稅（印花稅） 50 %部分和除海洋石油資源以外的其他資源稅。
  7. 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。
  8. To set a new index system of financial appraisal, some basic factors including operational purposes, subjective, the life cycle of enterprise, etc., must be taken into consideration. the changes of these factors determine the expansion and withdraw of the system. moreover, to design the system framework, the following principles must be abided by : the principle of understandability, the principle of operationally, the principle of cost - benefits, etc. according to the above, we believe that the system framework of financial appraisal should take economic value added ( eva ) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system

    論文的創新處主要體現在：吸收我國企業效績評價指標體系和西方財務評價指標的精華，並在此基礎上，構建適應新經濟時期企業經營環境變化要求、分層次、多因素的企業經營業績財務評價指標體系；提出幾個很有創意的財務評價指標，諸如：知識與智力資產收益率、知識與智力資產貢獻價值增長率、凈資產創利率、負債收益率，相信必將對未來同類研究起到有益的借鑒作用。
  9. The fair affiliated transactions wouldn ’ t distort the financial position and operation result of the business. on the contrary, the unfair affiliated transactions would have bad impact on the quality of financial data due to unreasonable prices and the interests exchanged between the affiliated parties. it would make the information users hard to judge the financial position and earning power of the business and even to make wrong investment decisions

    從會計的角度講，公允的關聯交易不會扭曲企業的財務狀況和經營成果，但是非公允的關聯交易由於存在交易價格的不合理以及利益在企業之間的轉移，因而會影響企業資產和收益的質量，進而影響企業會計信息的質量，這會使會計信息的使用者難以正確地判斷企業的財務狀況和盈利能力，從而做出錯誤的投資決策。
  10. Based on value - at - risk we give an example of how to measure the credit risk and provide the process of applying this method in risk management. in order to build a risky prediction model, we select 4 financial indexes from 16 ; these are the ratio of bed debt, the operating cost, the asset - profit ratio and the liquidity ratio

    以農村信用社為實證研究的對象，從16個財務指標中篩選出真正對信用社發生危機有顯著影響的4個指標：不良貸款比率、營業費用比率、資產利潤率和資產流動性比率，建立了農村信用社風險預警機制的模型。
  11. By means of structure analysis. ratio analysis, comparison analysis and tendency analysis. it makes analysis and evaluation on the company " s financial position and operational performance from seven aspects, which are assets structure, short - term debt paying ability, operation capacity, profitability and profit quality, long - term debt paying ability, analysis on cash flows, and " the du pont system " analysis

    採用結構分析、比率分析、比較分析和趨勢分析的方法，分資產結構、短期償債能力、營運能力、盈利能力和盈利質量，長期償債能力、現金流量分析、杜邦分析等七個方面對該公司的財務狀況和經營業績作出了分析和評價。
  12. The maximum of marketing value is accredited corporation financial goals, the thesis base on modern corporation financing theory and analyze the theory of net interests, net business income and mm theory. further more, on the base of mm theory, the thesis expound the infection of bankrupt cost and agency cost to corporation capital structure, bring forward a balance model of the both from the view of the creditors and debtors

    本文以西方現代企業理論和財務金融學公認的市場價值最大化為企業目標，系統地分析研究了凈收益理論、凈營業收益理論、 mm理論等早期和現代資本結構理論，並以mm理論為分析框架，詳細地闡述了破產成本、代理成本對企業資本結構的影響，進而從債權人、債務人的角度提出了兩者綜合作用的權衡模型。
  13. The third chapter, analyzing the property right relationship between the main state property right of private assets - enterprises " property and state, comparing the different understanding of the division theory of enterprises " property right and operation right in eastern and western countries, gets the conclusion that state can be titled with the collective property of enterprise, and the enterprises itself ( legal person ) can be titled with the concrete property, but, the author wants to mention that : the division theory is not the appropriate method to resolve the problem

    第二章在將私權的本質由主觀權利擴展至形式私權的基礎上，論證了主要的國家公產所有權? ?公用物上的國家所有權的私權性，進而提出公用物的歸屬關系與其公用性質的設定與維持關系是不同的，可分離的。第三章通過比較企業所有權與經營權分離理論在東西方的不同理解，提出應區分國有獨資企業與國家持股公司中兩權分離的不同內涵，從而提出國家對兩種企業財產取得所有權的不同內涵。
  14. In the article, i mainly analyzed the earning power ratios of four state banks with financial analysis method. referring to dupont financial analysis system and four state banks " financial data and main earning power ratios in 1998 - 2002, 1 analyzed the current status of their eaming power and those related factors, such as earning level of main business, structures of income and assets, operation fee management. then by comparison with other domestic stock banks and world ten top banks in tier one capital, assets, pre - tax profits, cost / income ratio and pre - tax profit per employee, i found that the four banks had advantages in scale and strength, but lagged far behind other banks

    本文主要採用財務分析的方法，在對四大國有獨資商業銀行近幾年總體的盈利指標進行分析后，借鑒杜邦財務分析體系，分別對四大銀行1998 - 2002年的財務數據和主要盈利能力指標進行趨勢分析，從主營業務的盈利水平、收入結構、資產結構、費用控制等方面分析了四大銀行盈利能力的現狀及其影響因素，並且通過與國內股份制銀行、世界十大銀行資本、資產規模、利潤、收益率、人均利潤等指標的比較，分析四大銀行的盈利能力在國內和國際銀行業中所處的水平，找出存在的差距。
  15. The experts who agree with tax incentive to reorganizations believe, asset reorganizations are beneficial in their role as restructures of the industry, a tax subsidy to reorganizations may be socially optimal. implicit in this reasoning would then be that the private market system fails to produce the optimal amount of reorganizations, especially in the country which has a lot of small and middle - sized enterprises. as auerbach and reishus said that asset reorganizations could improve the efficiency by eliminating tax loss

    贊同給予稅收激勵政策的學者認為，資產重組在產業結構中發揮著有益作用，對資產重組行為的稅收補貼是社會性優化，私人市場體制無法產生最優的資產重組數量，尤其是在中小型企業比例重的國家，中小企業在生產、銷售、人力資源、財務及研製開發上往往無法發揮規模經濟的效益，公司籍由資產重組擴大規模經營與提高競爭能力，則是企業立足於國際經濟舞臺的重要經營策略之一，也是政府提供稅收激勵措施所欲達成的政策目標。
  16. How can a private enterprise become vivid in the sustainable development. on one hand, in accordance with the principle of " openness. equity. honesty ", government authorities should adjust the goals of policies and systems. convert their functions. weaken the administrative interference and start an impartial taxation system, financial system and financial market permission system so as to maintain the role of private enterprises in china ' s economy, while on the other hand, as an economic existence, the private - owned enterprise should pay attention to adjusting industrial structures, clarify its industrial orientation, focus on the main industry, carry on a business strategy centered on specialization, carry out industrialized production standards. quicken the pace in hi - tech industrialization. break through the difference between the operation right and property right, adjust structures of human resources and establish a scientific business manage

    怎樣刁』能使私營企業擁有持續發展的生命力呢?對于政府部門而言，要維護私營企業在中國經濟中的作用與地位，必須按照「公平、公正、公開」的原則來調整政策和制度的取向，盡快轉換政府職能以弱化行政二}一預，實行公平的稅賦制度、財會制度和金融市場準入制度，為私營經濟的發展營造一個良好、寬松的體制環境。而私營企業作為一個經濟實體，則應注意調整企業的產業結構，明確產業定位，突出主業，實行以專業化為主的經營發展戰略，切實落實工業化生產標準，加快高新技術產業化的步伐;同時要敢於打破產權界
  17. In short, i took all possible caution to preserve my effects, and keep up my plantation ; had i used half as much prudence to have look d into my own intrest, and have made a judgment of what i ought to have done, and not to have done, i had certainly never gone away from so prosperous an undertaking, leaving all the probable views of a thriving circumstance, and gone upon a voyage to sea, attended with all its common hazards ; to say nothing of the reasons i had to expect particular misfortunes to my self

    總之，我採取一切可能的措施，竭力保護好自己的財產，並維持種植園的經營。但是，如果我能用一半的心思來關注自己的利益，判斷一下應做和不應做的事情，我就決不會放棄自己正在日益興旺的事業，把發家致富的前景丟之腦后而踏上這次航行。要知道，海上航行總是兇險難測的，更何況我自己也清楚，我這個人總是會遭到種種不幸。
  18. Article 17. for the purposes of item ( 2 ) of the first paragraph of article 6 of the tax law, the terms " costs " and " expenses " shall mean all direct expenditures, indirect expenses allocated as costs, as well as marketing expenses, administrative expenses and financial expenses incurred by taxpayers while engaging in production and business, and the term " losses " shall mean all non - operating expenditures incurred by taxpayers in the course of production and business

    第十七條稅法第六條第一款第二項所說的成本、費用，是指納稅人從事生產、經營所發生的各項直接支出和分配計入成本的間接費用以及銷售費用、管理費用、財務費用；所說的損失，是指納稅義務人在生產、經營過程中發生的各項營業外支出。
  19. All the information, visuals, and our website s text, layout, copyrights, ownerships, registered trademark, trade secrets and other intellectual property rights shall remain the sole ownership of our hotel andor its authorized agents. without the consent of our hotel andor its authorized agent, no individual is to reproduce, edit, distribute, alter, transfer or, buy or sell or intend to use such information. those in violation of the above rights will be subject to legal prosecution ; our hotel will seek litigation to seek compensation and recover losses according to the rights of the law

    本飯店網站上之所有著作及資料以及網站畫面資料之安排，其著作權、專利權、商標、營業秘密及其他智慧財產權，均為本飯店或授權本飯店使用之合法權利人所有，除事先經本飯店或其權利人之合法授權，任何人皆不得擅自以任何形式復制、編輯、散布、修改、傳輸或基於租用、出售或其他目的加以使用，否則應負所有法律責任，本飯店得依法請求賠償。
  20. Non - profit welfare administration units should use the donated assets they have received for promoting the public welfare undertakings under their jurisdiction, and they are forbidden to divert the donated assets to other uses

    公益性非營利的事業單位應當將受贈財產用於發展本單位的公益事業，不得挪作他用。
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