現金凈資產 的英文怎麼說
中文拼音 [xiànjīnjìngzīchǎn]
現金凈資產
英文
net current assets- 現 : Ⅰ名詞1 (現在; 此刻) present; now; current; existing 2 (現款) cash; ready money Ⅱ副詞(臨時; ...
- 金 : Ⅰ名詞1 (金屬) metals 2 (錢) money 3 (古時金屬制的打擊樂器) ancient metal percussion instrum...
- 凈 : Ⅰ形容詞1 (清潔; 干凈) clean 2 (凈盡;沒有剩餘) empty; hollow; bare 3 (純) net Ⅱ動詞(使干凈;...
- 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...
- 現金 : 1 (現款) ready money; cash; ready 2 (銀行庫存的貨幣) cash reserve in a bank; 現金儲備 cash re...
- 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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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。Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset
第七條資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值,只要有一項超過了資產的賬面價值,就表明資產沒有發生減值,不需再估計另一項金額。The net asset value per share of the fund as at the relevant dealing day will be used as the issue price and realisation price of the fund, i. e. no bid ask spread will be involved
客戶認購及贖回本基金均毋須繳付任何買賣差價,有關交易日的資產凈值價格將同時為認購的發行價及贖回的變現價。The accumulated current net asset value of mpf has reached over 140 billion
強積金計劃現時的凈資產值滾存至$ 1 , 400多億元。The accumulated current net asset value of mpf has reached over $ 140 billion
強積金計劃現時的凈資產值滾存至$ 1 , 400多億元。We like this cash positive and high return - on - assets business
我們喜歡現金凈流入且資產收益率高的公司。The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value, whichever is lower, or a financial asset of which the subsequent value will be made at the amortized cost, or a financial asset available for sale
被套期項目為按成本與可變現凈值孰低進行后續計量的存貨、按攤余成本進行后續計量的金融資產或可供出售金融資產的,也應當按此規定處理。Our results indicate that the cash flow statement have comparable, in some instance, greater relevance than the other financial statement across different contexts, which include evaluating liquidity, solvency, ability to pay dividends and quality of net income, highlighting differences between net income and final cash balance, predicting financial distress and predicting the time and amount of future cash flows
結果表明,現金流量表在許多決策背景下可以與利潤表和資產負債表相媲美,而在以下決策背景下,現金流量表的評級大大高於其他兩張報表:評價流動性,評價短期償債能力,評價支付股利的能力,評價爭利潤的質量,突出凈利潤與現金餘額之間的差異,預測財務危機,以及預測未來現金流量的金額與時間。The equation shows that 9 finance index have important relationship with default ratio, they are roe, debt ratio, asset turnover ratio, gross profit ratio, scale of assets, currency ratio ( [ currency + marketable securities ] / current liability ), debt structure ( current liability / total debts ), currency / daily revenues and quality of assets ( accounts receivable / total assets )
回歸方程表明,違約率與以下9個財務指標的組合密切相關:凈資產收益率、資產負債率、總資產周轉率、毛利率、資產規模(資產總額對數) 、現金比率(現金類資產流動負債) 、債務結構(短債總額債務總額) 、日銷現比(現金與有價證券日銷售額) 、資產質量(應收賬款資產總額) 。Funds under management as at march 31, 2002 of cdn 76. 4 billion were 11 per cent or cdn 7. 5 billion higher than at the same time in 2001, primarily due to consistently strong net policyholder cash flows over the past 12 months
於二零零二年三月三十一日,管理資產為七百六十四億加元,較二零零一年三月三十一日多增七十五億加元,上升幅度為百分之十一,增幅主要是過去一年保單持有人現金流量凈額持續充裕所致。Funds under management as at june 30, 2002 of cdn 70. 1 billion were unchanged from a year ago, as consistently strong net policyholder cash flows over the past 12 months were offset by equity market declines
於二零零二年六月三十日,管理資產為七百零一億加元,與去年相若,雖然過去一年保單持有人現金凈流量持續大幅增加,但增長仍被股市下滑所抵銷。It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit
研究結果表明,在單變量分析中,每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強;經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性;多變量分析中,應用費雪判別分析和典則判別分析得到兩個判別模型,在典則判別分析中,應用兩種方法確定所建模型的最佳分界點,檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。That should be pointed is that due to different accounting standards provided for the listing companies every - year such as " debt restructuring " and " non - monetary transaction ", our test was implemented on different taking - off - regulation period. our results under the deangelo model and the industry model two showed that there existed earnings management hi these 31 listing companies. to our surprise, the means of management were not by the current accruals as expected
通過對這31家樣本公司每單位資產的主觀應計利潤、流動性應計利潤、掙利潤、經營活動現金凈流量和主營業務收入平均數和中位數的統計檢驗,我們發現,在deaneelo模型和調整的行業模型(二)下,本文提出的假設一和假設二得到了證實,而假設三沒能通過檢驗。Cash dividends are distributions of corporate assets made pos ? sible by earnings
現金股利是由於盈利而增加的公司凈資產的分配。Come assets to create profits and assets of the business operations to create the cash acquisition of these two indicators improved, earnings per share and net assets yield rate has been upgraded and the secondary market price effects of mergers and acquisitions were not unified conclusion
得出單位資產創造的營業利潤和單位資產通過經營活動創造的現金這兩個指標通過並購得到改善,每股收益和凈資產收益率也有所提高,而被並購公司的二級市場股價效應並不統一的結論。Based on the number of shares currently in issue and assuming full conversion of the company1s convertible preference shares, a total of 81, 752, 000 consideration shares will be issued. the consideration shares will be issued at an agreed value per share equal to 1. 05 times the consolidated net asset value per share of the company as at the completion date. based on the company1s published unaudited consolidated accounts as at 30 june 2003, the aggregate agreed value of the consideration shares is estimated to be hk 612. 0 million, and the cash portion of the consideration is estimated to be hk 1, 545 million
代價股份將佔中國工商銀行亞洲經擴大后股本的9 % ,按目前該公司的總發行股數及假設可轉換優先股已全部換股計算,發行代價股份估計共8 , 175 . 2萬股,代價股份的協議價同樣地亦按該公司于交易完成日之每股綜合凈資產值之1 . 05倍計算,目前估計代價股份之協議價值共約為6 . 12億港元,亦即現金部份預計約為15 . 45億港元。Through comparing with the advantage and disadvantage of pure earning method ( per net capital, investment earning ratio ) and risk - adjusted method ( jensen index, treynor index, sharpe index, m2, t - m model, h - m model, morning star ). the paper point out the existing problem on the performance measurement of equity investment fund
其次,對證券投資基金績效的評價方法進行綜合性介紹;主要介紹傳統的純收益法(如:基金單位凈資產,基金的投資收益率)和現代的風險調整法(如:詹森指數、特雷利諾指數、夏普指數、 m2指標、 t ? m模型法、 h ? m模型法、晨星法)以及數據包絡分析方法。The overall net outflow of financial non - reserve assets in the third quarter of 2003 was the combined result of a net inflow of direct investment, a net outflow of portfolio investment, a net inflow due to cash settlement of financial derivatives, and a net outflow of other investment
二零零三年第三季屬非儲備資產性質的金融資產錄得整體凈流出是直接投資凈流入、有價證券投資凈流出、金融衍生工具現金結算所引致的凈流入、和其他投資凈流出的綜合結果。This paper dissertates the problems in the accounting reform of the public institutions of our country : changing the public institution accounting into state - owned non - profit organization accounting in the accounting system of government and non - profit organization ; establishing a separate accounting system for the state - owned non - profit organizations ; adding accounting rules for economic transactions in central revenue and payment by the country and the government central purchase ; dividing the existing accounting factors of net assets into two accounting factors : funds and balance
筆者論述了我國事業單位會計改革的主要問題:將事業單位會計改變為政府與非營利組織會計體系中的國有非營利組織會計、單獨制定國有非營利組織會計準則、增加國庫集中收付和政府集中采購經濟業務會計核算的規定、將現行的凈資產會計要素分為基金和結余兩個會計要素等。Where an enterprise requires to judge, by calculation, whether it has transferred nearly all of the risks and rewards related to the ownership of financial asset to the transferee, when it calculates the net present value of the future cash flow of the financial asset, it shall take into consideration all the reasonable and possible fluctuating of the cash flow, and shall adopt an appropriate present market interest rate as the discount rate
企業需要通過計算判斷是否已將金融資產所有權上幾乎所有的風險和報酬轉移給了轉入方的,在計算金融資產未來現金流量凈現值時,應當考慮所有合理、可能的現金流量波動,並採用適當的現行市場利率作為折現率。分享友人