生息權益 的英文怎麼說
中文拼音 [shēngxīquányì]
生息權益
英文
earning interest- 生 : Ⅰ動詞1 (生育; 生殖) give birth to; bear 2 (出生) be born 3 (生長) grow 4 (生存; 活) live;...
- 息 : Ⅰ名詞1 (呼吸時進出的氣) breath 2 (消息) news 3 (利錢; 利息) interest 4 [書面語] (子女) on...
- 權 : Ⅰ名詞1 [書面語] (秤錘) counterpoise; weight (of a steelyard)2 (權力) power; authority 3 (...
- 益 : Ⅰ名詞1 (好處) benefit; profit; advantage 2 (姓氏) a surname Ⅱ形容詞(有益的) beneficialⅢ動詞...
- 生息 : 1. (取得利息) bear interest2. [書面語] (生活; 生存) live; grow; exist; multiply; propagate
- 權益 : rights and interests; legal right; inviolable rights
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What price is the house worth ? it will be evaluated at real estate market. generally speaking, the compensative subject is the house ' s owner
補償范圍中的收益權系依法收取房屋所產生的自然或法定孽息的權利,是房屋所有權的一項重要權能。Executive compensation problem derives on the separation of ownership and control in modern enterprises ; there are many problems such as different objective, incompatible benefit, information asymmetry which exist in modern enterprises between owners and executives. the complexity and uncertainty of operating enterprise urged the ponderance of this problem ; we can solve it through designing and carrying out a benign compensation scheme. in knowledge economy era, the competition among enterprises in essence is the competition of person with ability ; executive especially excellent executives become the core
高管薪酬問題的產生源於現代企業所有權和控制權的相互分離,所有者與公司高管之間存在著目標不一致、利益不兼容、信息不對稱等問題,現代企業經營的復雜性和不確定性更是加劇了這一問題的嚴重性,而通過設計和執行一份良好的薪酬方案,可以有效地解決上述問題。Chapter seven expounds the concrete suggestion of sras in china, one of the characteristics of legal society is that court, as an independent, fair judicial organ can judge, distribute the benefits between civil bodies, the right of sars will make the shareholdeis defend their own benefits and that of the company, strengthen supervision system for share limited companies ; improve civil lawsuit it mainly contains the definition of the adjustable scopes of sras, set up the lawsuit system of preventing the abnormal sras, improve the lawsuit, train qualified judges in business law especially in company law, set up business court as soon as possible, choosing a special person in charge of such cases
給予投資者權益司法救濟的制度,就是公司法中的派生訴訟制約機制。由於公司股東比與公司有關的其他利益主體與公司的利益更加息息相關,因此,賦予股東訴訟代表提起權,對于回復公司財產損失、監督公司經營,起著捆敝激們用。本文第四部分從股東代蔚而的繃附月眈法理方面,對現實進行理論及學捏懈釋,同時也在回答「 k ldeggrtjllth ; , 』 nmth xx 」 ik ng 。The author takes the views that conservatism is the representation of protecting and balancing the benefit of the proprietors of the property rights of accounting information, conservatism convention is the outcome of the institutional change of the property rights of accounting information, the inspiration of conservatism ' s innovation comes from the institutional change of the property rights of accounting information and its innovation, moreover, from the perspectives of the theory of agent - principal, since the choosing of conservative accounting polices must be provided with some economic consequences, the pursuing of economic benefits by different properties makes conservatism has its realistic conditions and objective factors that make it exist
本文經過論證認為:謹慎性原則是保護和均衡會計信息各產權主體利益的重要體現,謹慎性慣例的產生是會計信息產權制度變遷的產物,其發展動因來自於會計信息產權制度的變遷及其發展變革;另外,從委託代理理論的角度來看,在信息不對稱的現實情況下,謹慎性會計政策的選擇必然會具有一卜加沈運學院mi :學位淪上摘真定的經濟後果,各個利益關系主體對于相關利益的追求使得謹慎性原則有了其存在的現實條件或客觀因素。By analyzing discreditable behavior in the terms of economy, the reason was found out that discreditable behavior resulted from non - equivalent information, unclear property right and that the income exceeded the cost
摘要從經濟學的角度對失信行為進行了分析,發現導致失信行為產生和蔓延的原因是信息不對稱、產權不明晰以及失信所得的收益大於其成本等諸多因素的共同作用的結果。Wwf is calling for a new cfp to contain clear and measurable commitments to eliminate over - capacity in the eu fishing fleet within the next 10 years ; to reform subsidies to ensure they support sustainable fishing ; ensure fair and sustainable fisheries access agreements that respect the needs of local people and are in line with international agreements ; and protect the marine environment, its habitats and species from the negative effects of fishing activities. for further information
總會呼籲歐盟領導人在制定新的共同漁業政策時,許下明確和適當的承諾,在未來十年內把歐盟漁船隊捕撈容量過大的情況消除將補助金改用來資助發展可持續漁業保證符合國際協議的規定進行公平及可持續漁業活動,以保障當地居民的權益並保護海洋環境海洋棲息地及海洋生物免受捕魚活動的負面影響。Abstract : this paper studies and discusses new tasks in health legislation at the beginning of the 21th century. with entering the period of the knowledge economy and information society, health service development, strategic planning of the medical science and the realization of the target of health interest for all should have a legal norm. the author puts forward the guideline and fundamental principle of the health legislation as well as legislative characteristic at the beginning of the new century and gives a conception of the health legislation framework
文摘:研究探討21世紀初衛生立法面臨的新任務,進入知識經濟和信息社會時期,衛生事業發展、醫學科學戰略規劃,人人享有健康權益目標實現,應有法律規范,並提出新世紀初衛生立法指導思想、基本原則及立法特點,提供了一份衛生立法框架構思。First, induce accounting information lose true of ten kinds of concrete manifestations ; the next in order, from deliver the mistake information, mislead the economic behavior and injure everyone ' s benefits, cause the business enterprise loss in business, disturb the economic order, induct the economy crime, weaken the authority of the national finance and economics law and discipline and cause the budgetary establishment in receipt and expenditure in national or local public finance appear the direction mistake to wait five bane for expatiating accounting information losing really to the actuality livings
首先,歸納了會計信息失真的十種具體表現形式;其次,從傳遞錯誤信息,誤導經濟行為、損害各方利益,導致企業虧損、擾亂經濟秩序,誘發經濟犯罪、削弱國家財經法紀的權威性、導致國家或地方財政收支預算的編制出現方向性錯誤等五個方面闡述了會計信息失真對現實生活的危害。The problem was born at the time of the divorce of ownership and management, as the information asymmetry lies between the principal and the agent, chances are the latter sacrifices and even the former ' s interests and pursues self - interest objectives
委託? ?代理問題產生於所有權與經營權的分離之後,由於委託人與代理人的信息不對稱,導致代理人有機會犧牲甚至侵害委託人的利益而追求自己的目標。Therefore only when the investors have full and objective understanding of the trading information can they perform their right effectively, avoid the occurrence of spoiling investors ’ interests or give timely remedial measures if occurs so as to guarantee the expected benefits
可見,投資者惟有對上市公司的營業信息有較為全面和客觀的了解才能有效行使其權利,才能防止損害投資者利益的行為發生以及事後的及時救濟,從而保障自己預期利益的實現。Study suggests the main constraints of management buy - out : it ' s groundless to fix a price, the information published not confirm with regular standard, purchase procedure is not transparent, purchase action is not with market law, and also policy restriction. consequently, the paper put forward solutions to improve management buy - out : 1 ) the policy to evade the inside risk : the main way is to select suitable enterprises to develop management buy - out ; 2 ) to ensure the transparent and the market standard of the purchase procedure : the main point is to guarantee the justification of the purchase price, to strengthen the transparent of the information announcement ; 3 ) to consummate the mechanism of supervise government : which the work should be done in the supervise department of government ; 4 ) to emancipate the mind, decrease the government action in the enterprises purchasing ; 5 ) to care for the latter developing of the mbo, the purpose of mbo is to pursue the biggest profit of the enterprise ; 6 ) to consummate the environment of circulating necessary funds ; 7 ) to solve the funds and taxes problems of mbo, this is a better way to solve the problems of mbo
一是管理層收購定價方面的法律依據不足:二是信息披露不夠規范,現階段運作或已完成的mbo案例在進行信息披露時尤其是披露其資金來源時多諱莫如深,令投資者對其資金來源皆產生懷疑;三是收購程序不透明,歸根到底也是法律方面的不足,缺乏相關的公正的運作程序和政策保障;四是收購行為非市場化,我國的管理層收購結束之後往往僅僅是相對控股,股票繼續交易,所有者與經營者分離的問題並沒有從根本上得到解決,所有權與經營權相統一的目標沒有達到,這就可能造成大股東也就是內部人侵吞中小股東利益將更為便捷;五是融資渠道潰乏,主要是國家政策和法律的障礙限制了mbo的融資渠道;六是服務市場不夠發達,主要是中介市場缺乏高素質的專業人才,無法滿足客戶進行mbo的需要,從而限制了mbo在中國的運行;七是政策限制,主要對合法的收購主體的限制、收購規模的限制、收購時點的限制以及收購資金來源的限制。By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點,介紹企業合併準則的國際發展動態,針對我國的現實經濟環境和會計環境,對我國企業合併會計準則的制訂從以下幾個方面提出建議:明確共同控制下的企業合併會計處理方法;購買法和權益集合法的選擇;收購生效日的確定;購買成本和相關費用的確認和計量;如何確定購入的可辨認資產和負債及其公允價值;少數股權的價值確定;商譽的處理,建議區分商譽和無形資產;信息披露的要求。Based on the accounting theory the paper is focused on the defects of accounting control in chinese listed companies. practices of modern economy have shown that the excellent designed accounting control has a great effect on the quality of listed companies. the accounting control will promote the healthy operating of stock market ; otherwise, it will make enterprises and stock market go in a vicious state
而會計作為一項重要經濟管理活動,正是通過會計控制產生出高質量的會計信息,並據此對企業經營決策與資金價值運動進行監控,合理保證企業的資本經營在保值的基礎上實現最大限度地增值,以實現既保護企業投資者和債權人的合法權益,又促進企業持續成長和資本市場健康發展的目標。Through applying the three methods of term structure estimation to the construction of zero - yield curve and to the pricing of zero - bond, zero - bond option, coup bond, interest rate swap, interest rate swap option, interest rate cap, interest rate floor, forward rate agreement. comparing the calculation errors of the three methods of term structure estimation
通過將這三種期限結構估測方法應用於零息收益曲線構造,應用於零息國債及其期權、附息債券、利率互換、利率互換期權、遠期利率協議、利率上限、利率下限等利率衍生產品價格的估測,並比較所估測結果的誤差,得出的結論是:三種期限結構估測方法會導致在計算不同利率衍生產品價格時產生差異。The innovation direction of financial management explains the development tendency of chinese financial management under the knowledge economy circumstances. the objective innovation direction of financial management is the structure that revolves around the broad financial resources allocation ; the conception innovation direction of financial management includes the management finance conception based on human management finance conception of united competition and corporation management finance conception of risk, management finance conception of information and management finance conception of knowledge ; the method innovation direction of financial management embodies the trends about network, reproduction, system, project and strategy ; the institution innovation direction of financial management which is based on the financial administration structure highlights that the interest - related participates in decision - making, the holder of maximum human capital possesses the most important financial administration rights, financial administration is adjusted according to opportunities, the knowledge and economics experts participate in the financial administration ; the content innovation direction of financial management insists admitting the knowledge capital into financial management scope admitting the capital operation into financial management system, building the interest - related financial management system, reforming the method and content of cost management, valuing the promotion of risk management level
財務管理目標的創新方向是以泛財務資源配置為核心的體系結構;財務管理觀念創新的方向包括與知識經濟緊密相連人文化理財觀念、競爭與合作想統一的理財觀念、信息理財觀念和知識化理財觀念;財務管理方法創新的方向體現了網路化、再生化、系統化、工程化和戰略化的趨勢;財務管理制度創新的方向以財務治理結構為基礎,強調利益相關者共同參與財務治理、人力資本最大者擁有最重要的財務治理權、財務相機治理、以及知識與信息專家參與財務治理;財務管理內容創新的方向考慮將知識資本納入財務學體系、建立利益相關者財務學體系、改革成本管理的內容和方法、重視風險管理水平的提高。The most striking news related to the migrants / foreign populations in taiwan would be the public demand from a deputy minister in the ministry of education that the foreighn and mainland spouses to “ bear fewer babies ”
上周最令人驚駭的與外籍人士權益相關的新聞,莫過于教育部常務次長周燦德呼籲外籍配偶降低生育率的消息了。The article shows some research on the problem step by step from three points of view as theory 、 actuality 、 countermeasure, and the last part is the most important part, which does some suggestions on law 、 technology and management respectively
音樂製品傳播者是從事大眾傳播的傳播者的一種,是從事信息生產和傳播的專業化媒介組織。作為鄰接權的主體,其權益受到國際公約及各國著作權法的保護。The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質,將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目,從而將原有的所有者權益重新細分類別並進行價值分配;而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質,宜採用公允價值法,結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量;關于經理人股票期權的信息披露問題,筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后,應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量,並披露相應的非財務信息,包括經理人股票期權計劃的主要內容等,以利於報表使用者獲得有效的決策信息。The second part is about the theoretical base of the system of the shareholders " derivative action. the article discusses it from the substantive and procedural views. the reason that law grants shareholders the right of proceeding against directors and officers lies that shareholders are the very investors of the corporation and are closely related to the corporation, and that according to the theories of lawsuit trust and party ' s theory of broad sense the indirect party interested can also become party of litigation. the author considers that it is better to express that function of company law lies in protecting interst of minority shareholders and strengthen corporate governce. according to the fact that the shareholder ' s derivative action system consists of substansial rules and procedural rules, it analyzes faction of the system from above two aspects and points out that function of the system is not to solve conflicts among people but is to restrict or encourage the right of shareholder ' s derivative action
法律之所以賦予股東以提起派生訴訟的權利,一方面在於股東是公司的出資人,與公司的利益息息相關,另一方面根據訴訟信託理論及廣義當事人理論,訴訟標的權利義務主體以外的非直接利害關系人也可以作為訴訟當事人,因而,股東派生訴訟中股東的訴權源於程序法的直接規定。股東派生訴訟的功能可以從不同的角度表示,我們當然可以認為其有事後救濟,事前抑制的功能,但是,筆者認為將其功能表述為保護中小股東權益及強化公司治理結構則更能反映其特性。而且根據派生訴訟制度由實體和程序兩部分構成的事實,筆者分別從兩方面分析了派生訴訟的功能,並指出股東派生訴訟的程序規則不同於一般的民事訴訟程序,其功能不在於解決當事人之間的實體糾紛,而在於約束、限制或鼓勵股東的派生訴訟提起權。Firstly, the pooling of interests method may produce a huge amount of " instance income " which is n ' t real income. the " instance income " would leave a chance for the managers to manage their reported income and it would disturb the investors " analysis and decisions and decrease the investors " return. and evidence has been found in the case study
其原因如下:首先、權益集合法會產生較大的「即時收益」 ,但它並不是真正的收益,這會為經理人員提供利潤操縱的機會,並干擾報表使用者的分析和決策,損害投資者的利益;其次、允許不同的會計方法會降低會計信息的可比性;再次、權益集合法在國際上使用得越來越少,如美國和國際會計準則理事會準備或已經廢除了權益集合法。分享友人