營業用資產 的英文怎麼說
中文拼音 [yíngyèyòngzīchǎn]
營業用資產
英文
operational assets- 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...
- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 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
- 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
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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。This paper takes mobile engineering department equipment management of daqing petrochemical parent company as an example, and studies the design and application of equipment management system of daqing petrochemical parent company, for the implement of computerizing the equipment entire process management with the equipment management system and completing the synthesis management, the records management, the expense management, the fixed asset management, the specialized management and the information management with the computer system and making in the manual management some qualitative and stochastic ingredients transforming into the quantitative standard management. so it guarantees that we can perform advanced predicting management in the entire process of the matter movement and the value movement of equipment and complete the equipment servicing transition from the compulsory servicing and afterwards servicing to the preventive servicing, improving work quality, efficiency and modernized degree which the equipment manages and assisting enterprise ’ s equipment management decision - making and the whole realization of management goal and enhancing the enterprise ’ s interior equipment utilization and realizing its maximum profit
本文以大慶石化總廠機動工程部的設備管理為例,對大慶石化總廠設備管理系統的設計與應用進行研究,旨在通過設備管理系統實現設備全過程管理計算機化,由計算機系統來完成設備的綜合管理、檔案管理、費用管理、固定資產管理、專業管理及信息管理,使人工管理中一些定性的、隨機的成分轉變為定量的規范的管理,保證大慶石化總廠對設備的物質運動和價值運動的全過程實行先進的可預知性管理,並逐漸將設備維修從目前的以強制性維修及事後維修為主過渡到以預防性維修為主,提高設備管理的工作質量、效率和現代化程度,輔助企業的設備管理工作決策及經營管理目標的整體實現,提高大慶石化總廠內部設備的利用率及實現其最大的經濟效益。Article two state - owned enterprises ' utilizing of foreign investment for reshuffling, primarily means that state - owned enterprises ' utilizing direct foreign investment to annex other domestic enterprises ( hereinafter annexation projects ), to complement self - owned floating assets ( hereinafter complement projects ) and to reimburse enterprise debts ( hereinafter reimbursement projects )
第一條為了加強對國有企業利用外商投資進行資產重組的管理,切實貫徹「積極、合理、有效」利用外資的方針,維護國有資產權益,推動國有企業改革,根據《中華人民共和國中外合資經營企業法》 、 《中華人民共和國中外合作經營企業法》 、 《中華人民共和國外資企業法》及其他法律法規,制定本規定。Uniform design for products of enterprises : propaganda brochures, service introduction brochures, sample brochures, envelopes, foldouts, dm design for enterprises, product package and various labels, specifications, enterprise buildings, exhibition fair design, sales exhibition rooms, offices, conformation and exhibition of sales shops, neon lights, advertising towers, newspapers, magazines and advertisements, packages, vehicles, sales promotion data, poster advertisements, mailing articles, magazines, lamp - houses, storefronts, card design, annual report books, and cards of employees, work uniforms, business report forms, stocks and so on
企業所有製品設計:企業宣傳冊、服務介紹冊、產品樣冊、封套、插頁、 dm設計、產品包裝及各種標簽、說明書、企業建築物、展會設計、銷售陳列室、辦公室、銷售店的構造、展示、霓虹燈、廣告塔、報紙、雜志廣告、包裝、車輛、促銷資料、招貼廣告、郵寄用品、刊冊雜志、燈箱、店面、牌卡設計、年度報告冊,還有員工的名片、工作制服、營業報表、股票等等。Uniform design for products of enterprises : propaganda brochures, service introduction brochures, sample brochures, envelopes, foldouts, dm design for enterprises, product package and various labels, specifications, enterprise buildings, exhibition fair design, sales exhibition rooms, offices, ? conformation and exhibition of sales shops, neon lights, advertising towers, newspapers, magazines and advertisements, packages, vehicles, sales promotion data, poster advertisements, mailing articles, magazines, lamp - houses, storefronts, card design, annual report books, and cards of employees, work uniforms, business report forms, stocks and so on
企業所有設計:企業宣傳冊、服務介紹冊、產品樣冊、封套、插頁、 dm設計、產品包裝及各種標簽、說明書、企業建築物、展會設計、銷售陳列室、辦公室、銷售店的構造、展示、霓虹燈、廣告塔、報紙、雜志廣告、包裝、車輛、促銷資料、招貼廣告、郵寄用品、刊冊雜志、燈箱、店面、牌卡設計、年度報告冊,還有企業名片、信紙信封、工作制服、營業報表、股票等等。We specialized in developing, producing, managing yh series such as betonies clay, inorganic gelatinate silicate, used in betonies clay. we owned 40million ton storage betonies clay hill and covered 168 units area. nowadays, we owned total assets over 50 million, 168 workers including over 20 tech skilled talent
本公司為專業開發生產經營yh系列有機膨潤土無機凝膠鋁鎂硅酸鹽鑄造用膨潤土的企業擁有儲量4千萬噸膨潤土礦山一座,佔地面積168畝,現有總資產5000餘萬元,員工168人,各類技術人才20餘人, 2006年被省科技廳授予浙江省高新技術企業。The fixed assets that the enterprise is using is average all answer plan carry depreciation, specific limits has : building and building ; in appearance of used machine device, instrument, carriage tool ; seasonal the fixed assets of out of service, heavy repair out of service ; financing is hired and in order to manage the fixed assets of means lease
企業在用的固定資產一般均應計提折舊,具體的范圍有:房屋和建築物;在用的機器設備、儀器儀表、運輸工具;季節性停用、大修理停用的固定資產;融資租入和以經營方式租出的固定資產。There have several theories about it such as hypothesis of risk and efficiency, hypothesis of supply and demand of system transformation, hypothesis of asset specificity, which form the fundamentals for t he se lection
其中最主要和最有影響的理論有風險效率假說、制度變遷供求假說和資產專用性假說,它們為金融業經營體制的選擇提供了理論支撐。Tax on the occupancy or use of business property
營業資產佔有或使用稅Using the net assets per capital, the investment return rate, the t - m model, the h - m model, the single factor evaluating model which consists of the treynor index, the jensen index, the sharpe index and the square m index, we evaluate the performance of the twelve mutual funds. and we come to the following conclusions : ( 1 ) after the modification of the risk factor, our mutual funds in the recent one year outguess the market ; ( 2 ) better performance comes from the aid of the government, the improvement of the investment environment and the hard, smart work of the managers especially in the way of selecting some securities in the capital market. ( 3 ) though we make progress, there are still many problems which prevent the further development of our mutual funds such as the devise of the management fee and the characteristics of different funds, all of them divided into the subjective ones and the objective ones
通過使用投資基金單位凈資產和投資收益率指標、單因素整體績效評估模型,包括treynor指數、 jensen指數、 sharpe指數和業績的m ~ 2測度以及t - m 、 h - m模型對12隻樣本基金進行實證研究,實證研究表明: ( 1 )經過風險調整后,在最近的一年中,我國證券投資基金的業績總體上優於市場基準組合; ( 2 )基金業績的提高得益於管理層的重視、投資環境的改善和基金經理的經營,而基金經理的良好業績是通過一定的證券選擇來獲得的; ( 3 )已成為證券市場上舉足輕重力量的基金在發展過程中雖然取得了一定的成績但其進一步發展還面臨著許多問題,有主觀存在的諸如管理費率的設定、基金風格方面的問題等等,也有客觀存在的諸如證券市場現階段的不完善等等,所以,我們應該抓住《證券投資基金法》問世帶給基金業發展的契機,大力促進證券投資基金規范發展,採取各種措施做大、做優和做強基金業。For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor ' s rights ; account face value of capital asserts fall away new value ; stock value differ from current value ; cost charge is inconsistent with profit and so on
諸如: 「壞賬準備」的賬務處理和可收回的債權精確度較低,從而不澎碩士學位論文卜認s飛』 lr 』 s飛, }任s生s能如實地反映企業經營狀況成果;固定資產賬面價值與重置價值嚴重背離;存貨的價值與現值不一致;成本費用和利潤不實等。The former mostly includes finance trench, which consists of urban maintenance and constructive tax, add - ons of public utility, urban land - using tax, the debt of local government, remise of urban state - own land - using right and special national debt capital, and so on ; administrative charge trench, which consists of apportion, raising the price of urban infrastructure products and services, and so on ; practicality investing trench, which mostly consists of corresponding capital for urban infrastructure provided by real estate exploiters ; other financing trenches, which consist of time - limiting remise of operating authority on urban infrastructure section, introducing into foreign capital, short term loan of civil financing institution, and so on. the latter includes the innovation on the main investors, which consist of the anticipation of civilian capital and other non - financing institutions, and the innovation on financing tools, which consist of project financing, investment funds on industry, municipal bonds and initial public offering, and so on
前者主要指以政府作為投資主體下的各種融資工具,包括財政稅收渠道(包括城市維護建設稅和公用事業附加、城鎮土地使用稅、地方政府債務、城市國有土地使用權有償出讓、國債專項資金等) ;行政收費渠道(包括攤派、提高基礎設施產品和服務的價格等) ;實物投資渠道(主要是讓房地產開發商為城市基礎設施提供配套資金) ;其它融資渠道(包括市政設施部門專營權有限期出讓、引進外資、國內金融機構的短期貸款等) ;後者則包括融資主體的創新(民間資本的參與以及其它非銀行金融機構的介入)和融資工具的創新(項目融資、產業投資基金、市政債券、股票上市等) 。The efficiency of making use of economic resources in china is low, and one of the most important reasons about economic performance is that the national industry exists many defects, such as the low economic level of scale, the whole character of business enterprise not getting to increase with product construction over a long period of time, the small business enterprise increasing blindly, which causes the bargain of times increase and the trade expenses rise unduly, the lower degree of profession and cooperation, many more types of business enterprises, but lack of cooperation with the related and large business enterprises in the production, operation etc, so being difficult to take advantage of and share economy scale with big business enterprise ; the bad market performance and so on
中國經濟發展中資源利用效率低,而經濟效益低下的一個重要原因是國有工業發展中存在許多缺陷:規模經濟水平不高,企業整體素質和產品結構長期得不到提高,小企業盲目增加,導致交易次數不適當地增多,交易費用上升;生產專業化協作程度較低, 「大而全」 、 「小而全」的全能型企業大量存在,但缺乏與相關大型骨幹企業在生產、經營等方面的協作,難以分享大企業規模經濟的好處;市場運作績效差等。In present dissertation, most stirpses are repartitioned and redefined, and the structure characteristic, course of formation, cause of formation, function and risk of stirpses are analyzed. the main conclusions are : [ 1 ] rapid development of corporations engenders urgent demand of financing, conflict between capital market imperfection and demand of financing leads corporations to control listed corporations by purchasing " shell " and enhance it ' s financing capability ; [ 2 ] two kinds of pricing institution of stock provides stirpses for controlling listed corporations by low cost, monitoring institution imperfections provides corporations for operating listed corporations. adjust of national assets provides more " shells " ; [ 3 ] more private corporations purchase listed corporations, some of them form stirpses ; [ 4 ] stirpses have positive influence about adjusting industry and enhancing capital market financing function ; [ 5 ] stirpses magnify financial risk by controlling listed corporations, and transform listed corporations from shareholders benefit to block shareholder benefit, having tendency of infracting shareholders benefit
本文主要的結論: [ 1 ]中國企業的迅速發展對融資有迫切的要求,中國國內資本市場發展不完善與這種強烈的融資需求的沖突導致了企業尋求通過買「殼」的方式控制上市公司,以此來提高自身的融資能力; [ 2 ]中國上市公司股票的兩種定價機制為「系」低成本控制上市公司提供了可能,監管機制的不完善為「系」提供了操縱上市公司的空間,國有資產在調整過程中從部分競爭行業退出,為資本市場提供了一定數量的「殼」資源; [ 3 ]民營企業紛紛買「殼」上市,在這個過程中,部分實力突出的企業形成了「系」 ; [ 4 ] 「系」現象對進行行業整合、提高資本市場融資能力等方面起到了積極的作用; [ 5 ] 「系」通過對上市公司進行的操縱放大了金融風險,將上市公司的股東利益最大化變為大股東利益最大化,存在著侵害小股東利益的潛在傾向。For that, the specific measures are as follows : ( l ) soes should be classified to reform. on the basis of rationalizing the state - owned capital ' s belongingness relation, the special soes could maintain original operating pattern, and most common soes could chose the non - nationalization way ; ( 2 ) choose the joint governance modal to construct a investment climate fit for soes " development by perfecting the inspiring mechanism for managers, internal monitor mode, external market control and law control mechanism, combining with the economic ethics and the company culture building
為此需要對國企進行分類改碩士學住論文v煩,旮kusir 』引msis造,在理順國有資產歸屬關系的基礎上,特殊國企可以保持原有的經營模式,大量一般國企可選擇走民營化道路;企業治理方面選用共同治理模式,健全經營者激勵機制、內部監控機制、外部市場約束機制與法律約束機制,並且結合經濟倫理道德秩序建設與企業文化建設,共同創造適合國有企業生存發展的內外投資環境。Firstly, by an in - depth study on chinese commercial banking and their foreign counterparts, this paper points out the great differences of intermediate business innovation between chinese and western commercial banks regarding innovation products variety, scale, technology, etc. secondly, comparing the institution regarding intermediate business innovation and microeconomic - body behavior of chinese commercial banking with foreign ones within an analysis framework from the perspective of institutional economics and game theories, this paper shows that a number of reasons account for the emerging of intermediate business innovation, including external economic environments as well as internal factors within the financial system and technology, among which the institutional factors within the financial system being the most important. at the same time, by comparison with western developed countries " counterparts, the innovation of chinese banking institution lags far behind the development of banking business in main aspects of property rights, managerial system, compensation arrangement and organization system. thus, the backward innovation of banking institutions and twisting microeconomic - body behavior seriously strict intermediate business innovation
本文首先通過對中外商業銀行進行較為深入的調查研究指出,與西方發達國家商業銀行相比,我國商業銀行中間業務創新無論是在業務創新品種、規模上還是在技術手段上,都存在著巨大差距;其次,運用制度學分析和博弈分析框架將中外商業銀行中間業務創新制度及微觀主體行為進行比較得出:商業銀行中間業務創新產生的原因有多種,如外部經濟環境因素、金融體系內部因素和技術因素等,其中最根本的是金融體系內部的制度性因素;與西方發達國家商業銀行制度相比,我國銀行制度創新遠遠落後于銀行業務的發展,主要表現在產權制度、經營制度、分配製度和組織制度等方面;銀行制度創新的滯后及其微觀主體行為的扭曲嚴重製約著中間業務創新,尤其是我國銀行產權關系不明晰,在國有獨資產權框架下政府? ?行長及上級行長? ?下級行長兩種委託代理行為帶來了嚴重的問題,導致了我國銀行中間業務創新動力不足。In this paper, enterprise - operators are viewed as top managers who are entrusted by their enterprise - owners to take the responsibility for the operation of the enterprises ; entrepreneurs are successors of those enterprise - operators who can effectively combine long - run development of their enterprises and the maximum of their individual benefits, by applying their enterprise - operator - type human capital to analyses, judgments and comprehensive decisions in terms of their production and transaction activities, and undertaking the corresponding risks ; warders refer to the degraders of enterprise - operators who perform unsuccessfully or under the average because of their la ck of human capital or efforts. becoming entrepreneurs is the aim that enterprise - operators expect to reach ( but not necessarily the aim they initiatively pursue. ). enterprise - operators themselves do not wish to degenerate into warders
筆者認為企業經營者可以解釋為受企業所有者委託專門從事企業經營管理活動並對其結果承擔責任的高級管理人員;企業家是以經營企業為職業,通過利用自身經營型人力資本,對企業生產性活動和交易性活動進行分析判斷、綜合決策、組織協調與學習創新活動並承擔風險,最終實現了企業長遠發展和自身最大利益有效結合的人,企業家是經營者中的成功者;而所謂看守人是指經營者中由於自身人力資本所限或努力不足而經營失敗或經營業績低下者,看守人是企業家的對稱,是經營者中的劣化者。No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method
同時,由於企業並購不是購買行為,沒有購買價格,也就不存在購買成本超過凈資產公允價值的差額,即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值,因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間,由於採用權益聯營法的資產價值低於購買法下的資產價值,這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用,因此採用權益聯營法的收益將高於採用購買法下的收益。Nowadays, business in financial fields becomes more and more competitive, in addition to an unoptimistic outcome appeared in financial leasing industry in recent years, which requires companies involved should be at a higher standard indeed
它具有帶動產業結構升級、拉動國內需求、盤活資產存量的宏觀經濟功能和支持中小企業發展、提高資金利用率、改善企業經營管理、資產負債結構等微觀經濟功能。Practice has proved, can improve the assets utilization ratio of enterprises to manage to supply to implement with the chain, shorten the time of delivery of the goods, improve to the customer ' s reaction ability, reduce and supply the total cost of the chain, improve the management profit of enterprises
實踐證明,實施供應鏈管理可以提高企業的資產利用率、縮短商品的交付時間、提高對顧客的反應能力、降低供應鏈的總成本、提高企業的經營利潤。分享友人