盈餘資產 的英文怎麼說

中文拼音 [yíngyúzīchǎn]
盈餘資產 英文
suplus assets
  • 盈 : Ⅰ動詞1. （充滿） be full of; be filled with 2. （多出來;多餘） have a surplus ofⅡ名詞（姓氏） a surname
  • 餘 : Ⅰ同「余」Ⅰ-Ⅳ1. Ⅱ名詞（姓氏） a surname
  • 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...
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. 3 ) the ways by which the earning management can be brought about : affiliated dealings, assets transfer and replacement, applying accounting policy with light hand, assets recombination, support by local government etc. 4 ) suggestions "

    盈餘管理實現的方式主要有關聯交易、資產轉讓置換、巧用會計政策、資產重組、地方政府支持等。
  2. Upon the issue by the company of a share without par value, if an amount is stated in the memorandum to be authorized capital represented by such shares then each share shall be issued for no less than the appropriate proportion of such amount which shall constitue capital, otherwise the consideration in respect of the share constitutes capital to the extent designated by the directors and the excess constitutes surplus, except that the directors must designate as capital an amount of the consideration that is at least equal to the amount that the share is entitled to as preference, if any, in the assests of the company upon liquidation of the company

    公司發行無面值股票后，如果在備忘錄中載明一個金額，該金額為此類股票代表的法定資本，則每隻股票應以不低於構成資本的金額的適當比例發行，否則股票發行的對價以董事指定的金額大小為準構成資本，超額部分則構成盈餘；除非董事必須指定對價的一個金額作為資本，該金額至少應等於公司清算時股票在公司資產中作為優先部分（如果有）的金額。
  3. Gains on "capital" assets are taxed at lower rates than ordinary income.

    與正常的收益相比「資本」資產的盈餘是按較低的稅率納稅。
  4. Capital formation can lead to more output, providing a surplus for further increases in output.

    資本形成導致更多的產出，這為進一步增產提供了盈餘。
  5. Our activities in this category cover the waterfront. but let ' s look at asummary balance sheet and earnings statement consolidating the entiregroup

    以下所代表的營業項目可說是包山包海，讓我們直接來看所有的資產負債與盈餘的總和數字。
  6. Capital structure is the rate of long term liabilities and sovereignty capital. different capital structure has a big effect to firm finance adventure, surplus of every stock, firm value

    資本結構是指長期負債額與主權資本的比例，不同的資本結構，對企業承擔的財務風險、每股盈餘、企業價值均會產生重大影響。
  7. As a result, hong kong residents had run current account surpluses in order to accumulate substantial net foreign assets to smooth income and diversify risk

    因此，香港居民為了累積大的境外凈資產，以減少收入波動及分散風險，故需要錄得經常帳盈餘。
  8. When the rate of property fee before tax is greater than firm liability interest rate. improving liability rate can add firm surplus of every stock for the action of finance level. when the rate of property fee before tax is less than firm liability interest rate. improving liability rate can reduce firm surplus of every stock for the action of finance level

    當資產稅前報酬率（ ebit a ）大於企業的負債利息率時，提高負債比例，由於財務杠桿的作用，能夠增加企業每股盈餘，當資產稅前報酬率（ ebit a ）小於企業負債利率時，提高負債比例，將減少企業的每股盈餘。
  9. Chapter one describes all the forms of distribution and dividends, which include cash dividends, property dividends, a purchase, redemption, or other acquisition of shares, a distribution of evidences of indebtedness or promissory notes of the corporation, and shareholder dividend options

    根據股利的形式，股利分配的方式，通常有現金股利、財產股利、負債股利、股票股利、股票回購和清算股利，以及股利選擇權。根據用於股利分配的價值的來源不同，可以將股利分配分為收入盈餘分配、資本盈餘分配和資本的分配。
  10. Why does ending retained earnings balance not equal ending cash balance on the balance sheet

    為什麼期末保留盈餘餘額不等於資產負債表中的期末現金餘額？
  11. This paper is trying to answer it. first of all, this paper analyses the system that promotes unfair related transaction and variance of regulatory regime, and explores relations of related transaction and earning management of loss companies. second, it uses the method that is different from literature in mainland china, adds the related transaction factor to consider the earning management of loss companies, and draws the conclusions through empirical method

    其次，本文採用不同於國內文獻的研究方法，引入關聯交易因素考慮虧損公司盈餘管理，通過經驗研究方法分別對關聯交易程度等級與資產收益率關系、虧損時間、關聯交易程度與盈餘管理三者關系、影響關聯交易因素及審計意見與盈利質量關系等關聯交易盈餘管理方面進行實證研究，並得出以下主要結論： 1
  12. And there is perhaps greater justification for amassing official holdings of foreign assets when the counterpart is an accumulated surplus in the public sector than in some other circumstances

    採用固定匯率所需維持的儲備額，可能比浮動匯率的多。如果公營部門有累積盈餘，其所持有的對外資產便可能較多。
  13. Chapter four : positive accounting research on earnings management of chinese stock market. and chapter five : the discussion about governing of earnings management of listed companies in our country

    在實證研究部分，對我國上市公司1993 ? 2001年度凈資產收益率分佈進行了分析，並針對上市公司利用非經常性損益項目進行盈餘管理做了實證研究。
  14. We find evidence that two items, irregular item, reserve of devalue, are used to achieve increase or decrease in earnings. and it is no effective evidence that the item of working capital is used to manage earnings

    St公司的盈餘管理行為主要是通過對非經常性損益項目與資產減值準備項目進行的，而對于營運資本項目的盈餘管理行為則基本上未得到有效證實。
  15. Whatever the reasons behind the offsetting flows in the capital account, the increasing surplus in the current account means that the net foreign assets of hong kong individuals and institutions, already the highest in the world when measured against gdp, will increase further

    無論資本帳流出流入的理由是甚麼，往來帳盈餘增加，顯示了本港居民及機構持有的境外資產凈額
  16. Article 38 owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc

    第三十八條所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業的投入資本以及形成的資本公積金、盈餘公積金和未分配利潤等。
  17. Owners ' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enter ? prise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc

    所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業投入的資本以及形成的資本公積金、盈餘公積金和未分配利潤等。
  18. They should enjoy the proprietary of the security and ask for rights in accordance with the law, particularly including : right of asking for the company ' s surplus distribution ; right to vote ; right to propose and inquire ; right to know ; the power of alienation of the securities ; right of asking for the distribution of assets of surplus ; right of having priority to take up ; right to claim

    投資者具有雙重身份：上市公司的股東或債權人、證券交易者，應依法享有證券財產權和證券請求權，具體來講包括：公司盈餘分配請求權；表決權；建議和質詢權、知情權；證券轉讓權；剩餘財產分配請求權；優先認購權；訴權。
  19. The results show : in 13 possible variables, operating fund ratio, stock turnover ratio, total assets turnover ratio, rate of return on total assets and rate of retained profit to total assets have an important influence on finance and the accurate rates of our models are 86. 8 % for - 0 - year data and 79. 82 % for - 1 - year data

    結果表明： 13個變量指標中，反映資產流動性的營運資金比率，反映資產經營能力的存貨周轉率、總資產周轉率以及反映企業獲利能力的資產報酬率、累計盈餘對于企業的財務有著重要的影響，其預測的準確性在0年達到86 . 8 ， 1年達到79 . 82 。
  20. In saying so i am aware of the possible challenge from monetary purists that a strict adherence to currency board rules does not require resorting to the assets representing the accumulated surplus so that we do not really need to hang on to it for the maintenance of monetary stability

    我知道絕對的貨幣主義者可能會說，緊守貨幣發行局規則，並不需要藉助累計盈餘，因此我們無需緊抓住這些資產來維持貨幣穩定。我對這種觀點的回應很簡單，過去
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