現金業務收入 的英文怎麼說

中文拼音 [xiànjīnyèwùshōurù]
現金業務收入 英文
cash operating income
  • 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...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 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...
  • 入 : Ⅰ動詞1 （進來或進去） enter 2 （參加） join; be admitted into; become a member of 3 （合乎） conf...
  • 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...
  • 業務 : vocational work; professional work; business; service; traffic; transaction
  • 收入 : 1 （收進來的錢） income; revenue; receipts; gainings; earning; gross; proceeds; takings 2 （收進...
  1. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  2. We should attach more importance to following channels at present time : broaden monetary market function ; perfect stock mortgage loan ; develop investment institute ; explore investment banking business, including investment funds business channel, insurance business channel and security business channel ; make financial organization renovation. following policy suggestions should be applied : 1 ) perfect the policy environment ; 2 ) treat the problem rationally ; 3 ) implement financial mixed operation system in due time ; 4 ) foster financial market ; 5 ) enhance external supervision ; 6 ) deepen the construction of commercial banks ; 7 ) introduce bank capital into stock market in stages

    貨幣市場和資本市場的不協調發展使證券機構出現制度外與體制外融資或違規操作，必須在兩個市場間建立資金和信息對流的寬敞通道，在路徑設計上，當前應擴展同業拆借市場、國債回購市場等貨幣市場渠道功能;完善股票質押貸款，及時推出非券商股票質押貸款，並注重風險防範;大力發展養老基金、保險公司、信託基金等機構投資者，吸收銀行資金間接入市;拓展投資銀行業務，包括基金、保險業務渠道、券商業務渠道、公司業務渠道;設立證券金融公司或金融控股集團，進行組織制度創新。
  3. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  4. This increase reflects the zurich canada acquisition, organic growth of insurance and fixed - income savings businesses, and positive segregated and mutual fund net cash flows over the past 12 months, partially offset by the estimated cdn 675 million impact of lower equity markets

    是項增長反映公司收購zurich canada保險和固定收入儲蓄產品業務的凈增長，及過去十二個月獨立及互惠基金現金凈流量呈正數，但由於股市偏軟，導致損失估約六億七千五百萬加元，增長因而遭部分抵銷。
  5. Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume

    其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。
  6. 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。
  7. The method of accountant proof number has a variety of : one kind is money the proof of total keep account inside meeting branch unites number as a kind, make up it is the di mou that remember a word some ; one kind is to press cash and bank deposit income, cash and bank deposit to pay respectively and transfer accounts business has number 3 kinds, make up respectively it is di mou receiving a word some date, di mou paying a word some, turn word di mou some ; still one is plant is to press cash income, cash to pay, bank deposit income, bank deposit is paid and transfer accounts 5 kinds have number, make up respectively to show di mou receiving a word some, pay a word such - and - such date, silver now some date, silver pays di mou receiving a word the word such - and - such date, turn word di mou some

    會計憑證編號的方法有多種：一種是將財會部門內的全部記帳憑證作為一類統一編號，編為記字第某某號；一種是分別按現金和銀行存款收入、現金和銀行存款付出以及轉帳業務三類進行編號，分別編為收字第某某號、付字第某某號、轉字第某某號；還有一種是按現金收入、現金付出、銀行存款收入、銀行存款付出和轉帳五類進行編號，分別編為現收字第某某號、現付字第某某號、銀收字第某某號、銀付字第某某號、轉字第某某號。
  8. The target of financial management ( fm ) is to achieve maximum value of enterprise is made definite, after anaiyzing all kinds of financial relationships. the essence of organization institution for modern enterprise system is agency by agreement, which can operate perfectly under the conditions of perfect encouragement & engagement rules, so the core of the encouragement & engagement rules for new fmm is to establish distribution regulations. there are many measures can be taken availably, such as budgeting, project cost management etc. and many new concepts of advanced management are worth being adapted, for instance, opportunity - cost, cost - benefit, legal knowledge, and so fbrth

    新的財務管理模式運行的環境是現代企業制度下的國際工程公司，現代企業制度最基本的要求是產權清晰，鑒于本院是知識技術密集型企業，引入了人力資本觀念，完善和充實產權清晰的內容；在分析了企業的各種財務關系后，明確提出財務管理目標?企業價值最大化；現代企業制度的組織制度的實質是委託代理關系，委託代理關系的有效運作依靠完善的激勵約束機制，以此為指導，新的財務管理模式建立起以分配製度為核心的激勵約束機制；充分吸收先進的管理觀念，如成本效益觀念、資金的時間價值觀念、法制觀念，運用先進的方法，如全面預算管理、項目成本管理等，來全面提高財務管理的水平；財務管理體制是財務管理模式運轉的組織保障；按照本院的業務特點，將業務分類，設置了相應的組織機構。
  9. Issuing to village the policy subsidying the small sum in interest an agricultural loan a valid path for always is academic circles with poor population in generally accepted the village of solution in government in all levels, promoting village developping, from current see theoretically, the small sum of the certain scope inside subsidying the interest lends money of issue, will promote the agriculture and the development of the village, increase poor and homely income in village level, but the small sum subsidying the loan of interest is can increase the income level of the peasant household, lend money a problem for increasing accepting together native average in circumstance increasing accepting sum comparing, result how, this is this text wanting resolving, this text pass to the inquisition of the loan peasant household, in collecting large quantity one hand material of foundation, is all each county downtown to is investigated the data proceeded to gather, statisticsing the contrast circumstance that loan an income change the circumstance and increase with native average the sum, the loan sum that will be investigated the peasant household, invest the realm proceeded the contrast, and borrow funds with the region not door of that year income increment the sum proceeded the comparison. use the different from lengthways the method research that compare investment in fixed amount realm, different loan sum, not the environmental loan in area in county door increases to accept sum and its correlations. come to explain the public finance subsidy the small sum in interest an agricultural loan an influence for to peasant household income, analyzing the small sum in policy an agricultural loan an influence for to increasing accepting the factor, discussing the policy stick the small sum in interest an agricultural loan a shortage for of policy blemish and managing top, combining domestic and international policy of now of combination an agricultural loan a policy for of policy with managing way, to small sum in policy in our country an agricultural loan style establishment and manage the mode put forward a little bit personal views, the writer thinks that develop the policy an agricultural loan a root for of a farming using is a financial environment of village to push forward financial system in village reform to reform with political setup, improve village finance serve, create a competition, norm, subsidying the interest the loan the solution limitedly not farmer of letter funds need problem

    向農村發放政策性貼息小額支農貸款一直是學術界和各級政府比較公認的解決農村貧困人口，促進農村發展的有效途徑，從現有的理論上看，一定范圍內的小額貼息貸款的發放，會促進農業和農村的發展，提高農村貧困家庭的收入水平，而小額貼息貸款是不是能夠提高農戶的收入水平，貸款戶的增收情況同當地的平均增收額比較，效果怎樣，這是本文所要解決的問題，本文通過對貸款農戶的調查，在收集大量第一手材料的基礎上，將各縣市區所有被調查數據進行了匯總，統計出貸款戶收入變化情況以及與當地的平均增長額的對比情況，將被調查農戶的貸款額，投資領域進行了對比，並與當地非借款戶的當年收入增加額進行了比較。用定量比較和縱向比較的方法研究不同投資領域、不同貸款額、不縣域環境的貸款戶增收額及其相互關系。來說明財政貼息小額支農貸款對農戶收入的影響，分析政策性小額支農貸款對增收的影響因素，論述政策性貼息小額支農貸款的政策性缺陷及管理上的不足，並結合當今國內外政策性支農貸款的政策和管理方式，對我國政策性小額支農貸款的政策制定及管理模式提出了個人的一些見解，筆者認為發揮政策支農貸款的支農作用的根本是推進農村金融體制改革和政治體制改革，改善農村金融服務，創造一個競爭、規范的農村金融環境，有限的貼息貸款解決不了農民的信貸資金需求問題。
  10. Manulife financial is a global financial services company with more than 100 years experience in asia. " in the two years the company has been operational, manulife s financial performance in vietnam has included outstanding growth, with the third quarter 2001 year - to - date premiums exceeding vnd 195 billion, a 250 per cent increase over the same period last year, " said marc sterling, vice president, regional operations, asia, manulife financial

    宏利金融是一家于亞洲地區經營逾百年的全球財經服務機構，其亞洲地區業務部副總裁施德林指出：宏利於越南開業兩年間，財政表現已有強勁增長，今年首三季的總保費收入逾一千九百五十億越南盾，較去年同期激增百分之二百五十。
  11. The first part of the thesis set forth the essential theory of agriculture protection based on the essential status and weakness of the agriculture. point out that it ' s necessary to use the finance to sustain the agriculture for many reason such as the shortage of agricultural resource, the redundancy of the supply to the industy, the challenge and the rule after the wto entry and the task of well - off construction. the second part of the thesis analyze the actuality of the agriculture sustain and protection from the three aspect - the scale, the construction and the effect of expend for the agriculture sustain and protection, search the policy reason such as the increasing gap between the urban and the country and the slow speed of peasant ' s income, investigate the series of problem such as the small investment scale, irrationality for the construction, the disorder for the fund management and the imbalance assignment for the budget

    本文採用理論研究與實證分析相結合的方法，以農業的基礎地位和弱質性為起點，闡述了財政支持保護農業的基本理論，提出由於我國農業資源相對匱乏，過去曾為工業提供積累過多，以及入世以後所面臨的諸多規則、挑戰和當前我國推進全面小康建設的艱巨任務，使得財政支持保護農業成為必然；接著就財政對農業支出的規模、結構和效果，分析我國財政支持保護農業的現狀，探尋目前我國城鄉差距加大、農民增收緩慢的政策原因，深入研究了財政支農方式上的投資規模小、結構不合理、資金管理混亂、資金預算安排不平衡等問題；著重從財政投入政策、農產品價格和收入政策以及進出口政策三個方面對國外財政支農政策進行了分析和借鑒，突出完善我國財政支持保護農業發展的對策，並結合我國農業發展的實際水平，借鑒國外經驗，闡明自己的見解。
  12. However, the investment banks hi china have many service defects, which makes them bear the features of " primary investment banks ". the defects are : the key services such as the services concerning merger and acquisition are not adequate, they are short of experience with respect to the instruction and evaluation of the corporate development strategy. so they have no way to give consultation to corporate about the correlation and conformity of the acquisition and that whether the added profit and cash debit are higher than the cost of the merger and acquisition

    然而，目前我國投資銀行還存在較大的業務缺陷，呈現「淺度投資銀行」特徵，收購兼并等投資銀行核心業務不足，國內投資銀行對于企業的發展戰略和評估缺乏相關經驗，企業關心的並購雙方戰略相關性與整合力以及並購后能否產生高於收購成本的新增加利潤和償還借款的現金收入，這些投資銀行都無法提供咨詢服務。
  13. Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
  14. The third chapter, " the core business of modern investment banking ~ m & a consultancy ", highlights the characteristics, contents and development of m & a consultancy, proving the significance of modern investment banks " participation and coming to the conclusion that " m & a consultancy is the core business of modern investment banking ". the fourth chapter, " on the competitiveness of m & a consultancy ", discusses the industrial and enterprises " competitiveness of m & a consultancy

    首先，對傳統上從業務角度定義投資銀行的方法進行質疑，指出投資銀行的概念具有「業務」和「機構」的兩重性，並從投資銀行的本質特徵和獨特作用入手，將投資銀行業務定義為「區別于商業銀行的存貸款等間接金融業務的、實現資本市場上資本總量增加和存量調整的一系列收費的金融中介業務」 。
  15. This year ' s " 11 " golden weeks, longshan county, the tourism industry showing a happy and auspicious atmosphere, the market popular, service quality, increase the income of a happy situation oolong grand canyon lie city, sprouts beach anger palawan tujia ancient village lothal shilin, and other scenic areas, both at home and abroad has received visitors 76, 800 people, and the tourism income of 170 million yuan integrated with the 2006 year - on - year growth of 44. 3 %, respectively, 45. 1 %

    今年「十一」黃金周，龍山縣旅遊產業呈現出了氣氛歡樂祥和、市場火爆、服務優良、收入增加的可喜局面，烏龍山大峽谷、里耶古城、苗兒灘惹巴拉土家古村寨、洛塔石林等景區，累計接待海內外遊客7 . 68萬人次，旅遊綜合收入1700餘萬元，與2006年同比分別增長44 . 3 % 、 45 . 1 % 。
  16. The resurgence of money into venture capital firms has come in spite of their continued underperformance, compared with generalist or big buyout firms

    盡管與從事多種業務的公司或大的收購型公司相比，風險資本公司仍然表現欠佳，但進入這些公司的資金仍再度增多起來。
  17. " each of our core businesses continue to perform well, with good income growth in most insurance categories and strong sales growth in our north american wealth management businesses, " said peter rubenovitch, executive vice president and chief financial officer, manulife financial

    宏利金融有限公司行政副總裁兼首席財務總監peter rubenovitch表示：宏利每項核心業務均持續表現理想，主要是大部分保險業務均有出色的收入增長，與及北美的理財業務營業額增長強勁。
  18. By adopting a cash - in and cash - out fun - raising method, which pays for the various social security items of the current year through that year ' s fiscal revenue and through a part of the earnings from the enterprises, the coverage of our country ' s traditional social security system is limited to workers of state enterprises and to workers of some collectively owned enterprises. this method, owing to its lack of accumulated funds and of figuring out estimates for its due payable responsibility, cannot possess long - term positive financial potentials. instead, it hinders us from establishing our modern enterprise system and prevents us from reforming our mechanism of using and financing the work force

    我國傳統的社會保障系統，保障和覆蓋對象狹窄，基本上僅對國營單位職工和部分集體單位的職工提供保障，採取現收現付的籌資模式，根據需要和可能，用當年財政收入和企業收入中的一部分直接支付當年的社會保障各項待遇，沒有基金積累也沒有對制度未來償付責任的估計，這樣的制度不可能具有長期財務能力，也阻礙了勞動制度的改革和現代企業制度的建立。
  19. If you say is the bill that freight company opens to you, that is about to see your company is what industry, if your company also is freight representative, so, the freight bill that gets other freight company to leave plan enter cost : borrow : advocate business wu cost, borrow : money of an account payable ( or cash or bank deposit )

    假如你說的是貨運公司給你們開的發票，那就要看你們公司是什麼行業，假如你們公司也是貨運代理，那麼，收到別的貨運公司開的貨運發票就計入成本：借：主營業務成本，貸：應付帳款（或現金或銀行存款） 。
  20. Based on analysis on the ratios of historical fixed assets and incomes from core business, turnover rate of fixed assets and variations of cash flow, the following conclusions are made : 1. the relationship between fixed assets and income from core business is not compatible with the pace of a normal port enterprise

    本部分將圍繞歷年固定資產和主營業務收入的配比情況、固定資產周轉率、現金流量變化情況等因素分析，最終得出下面的結論： 1 .固定資產與主營業務收入的對應關系與正常的港口企業步調無法統一。
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