第二負債 的英文怎麼說

中文拼音 [dìèrfùzhài]
第二負債 英文
second liability
  • 第 : Ⅰ助詞（用在整數的數詞前 表示次序） auxiliary word for ordinal numbers Ⅱ名詞1 [書面語] （科第） gr...
  • 二 : Ⅰ數詞（一加一后所得） two Ⅱ形容詞（兩樣） different
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 第二 : 1. （序數） second 2. （姓氏） a surname
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. The full text is made up of four parts : part one ( first chapter, second chapter ) imprimis, analyzed the reasons about the rate of state - owned business indebtedness to increase in our country. ( a ) the reform of finance - pass - loan since the 80s interim keep the close correlation with the rate of state - owned business indebtedness to increase, that the reform of state - owned corporation finance method since the 80s interim is obviously and first in the reform of the state - owned business system, under the hypothesis that the state - owned business system and its management mechanism < wp = 10 > were without the material alterations, took the lead in facilitating the capital - management mode ' s reform, and therefore kindled a series of problems

    全文共分四個部分：第一部分（第一章、第二章）首先，分析了我國國有企業負債率攀升得原因。 （一）國有企業負債率攀升與８ ０年代中期以來撥改貸改革緊密相關，國有企業資金管理方式的改革明顯先於國有企業制度的改革，在國有企業制度及其經營機制沒有實質性改變的前提下，率先推進了資金管理方式的改革，由此引發了一系列問題。這只是國有企業負債率攀升的表面原因。
  2. Part 2 concentrates on the analysis of the assets and liabilities structure in our country ' s life assurance companies

    第二部分是我國壽險公司資產負債的構成情況問題分析。
  3. Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day

    第二十條資產負債表日，企業應當對遞延所得稅資產的賬面價值進行復核。
  4. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  5. The dissertation focuses on the theory & mechanism research on life insurers ’ integrated risk management ( irm ). based on the realistic contexts and theoretical foundations of irm, the paper tentatively establishes the theoretical frameworks of value - based irm and sets up an irm model & its extended model with a step - by - step risk integration system including capital risk integration, asset - liability risk integration, strategic & business risk integration, risk management & risk management culture integration. the paper is organized in preface ( contexts analysis ), irm theoretical framework & irm model establishment ( chapter 1 - 3 ), and the model ’ s practical execution ( chapter 4 - 7 )

    論文基於壽險公司整合性風險管理構架進行理論與運行研究，以公司整合性風險管理產生的背景（導論）為起點，以經濟金融理論、財務理論、風險社會與風險文化理論為理論基礎（第一章） ，建立了基於價值創造的公司整合性風險管理理論體系（第二章） ，建構壽險公司整合性風險管理模型（第三章） ，並對所建模型進行擴展運用，形成了資本風險的整合管理、資產負債風險的整合管理、戰略風險與經營風險的整合管理、風險管理與風險管理文化的整合管理（第四章至第七章）的遞階式風險整合管理體系。
  6. The hk 2, 000 million hkmc bills issue is the second discount bills to be issued under the hk 20 billion hkmc note issuance programme in which the hkma acts as the arranger, custodian, agent and operator

    按揭證券公司的債券發行計劃總值億港元，由金管局負責安排保管代理及管理。今次是按揭證券公司在該計劃下第二次發行的貼現票據。
  7. The dissertation is divided into six chapters. chapter 1, summary, which explain the importance of the topic and suggest the system, method, and main contents of this dissertation. chapter 2 : the research of the theory of national debt and the practice of the debts issuing in china, in this part, we sum up the theory of national debts and the method of researching moderate scale in china and other countries. chapter 3 : the analysis of burden of national debts in china, which analyze the debts " burden by the rate of debts " burden and the rate of repayment of debts and the degree dependence of debts and so on. chapter 4 : influence factor study of the reasonable limit of national debts " quantity, in this chapter we get the factors that mostly affect the scale. using the actual datum and modern econometric and statistical analysis method, we conclude that the repayment of capital and interest and the finance deficit are the most important factors

    第二章國債理論研究進展和我國的國債實踐，綜述國內外國債理論研究的進展和我國國債發行的實踐以及國債適度規模的研究方法。第三章我國國債債務負擔分析，主要從政府償債能力和社會應債能力兩方面，選取了債務依存度、國債負擔率和國債償債率等指標，通過橫縱對比，對我國國債債務負擔進行了分析。第四章債務負擔合理數量界限的影響因素分析，選取了九個與國債密切相關的指標，通過多重共線性診斷、最佳回歸模型的選擇分析，最後選定國債還本付息額和財政赤字兩個與國債規模最密切的指標。
  8. Article 32 the joint trustees shall bear several and joint liability if they incur debts to a third party when handling the trust affairs

    第三十二條共同受託人處理信託事務對第三人所負債務，應當承擔連帶清償責任。
  9. For the further development of rmb business in hong kong, i have earlier indicated three strategic directions : first, exploring the diversification of the rmb assets and liabilities of hong kong banks ; particularly on the liability side, diversification to non - residents and non - individuals of deposits now restricted to resident individuals ; second, exploring the provision of appropriate rmb banking services for trade and other current account transactions between hong kong and the mainland ; third, exploring the feasibility of establishing a rmb debt issuance mechanism in hong kong

    第一，是考慮如何把香港銀行的人民幣資產和負債多元化，以及在人民幣負債方面考慮把存款范圍擴闊至非居民及非個人的層面。第二，是考慮為兩地的貿易及其他經常帳目交易提供相關的人民幣銀行服務。第三，是考慮在港建立發行人民幣債券的機制。
  10. We must think of three factors to make a best capital structure. first factor is margin tax shield, namely, the ratio of firm value ' s increment for liability and the increment of liability blow. second factor is finance crisis net lost that is bought in future. thirdly. we must make much of the market action and adjust capital structure

    確定一個最優的資本結構主要考慮以下三個要素：第一，邊際稅盾，即由於負債導致企業價值增量與負債額的增量的比值，以邊際稅盾為零作為界點；第二，估計未來可能招致的財務危成本；第三，密切關注市場的反應，不斷調整資本結構。
  11. Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet

    第二十三條遞延所得稅資產和遞延所得稅負債應當分別作為非流動資產和非流動負債在資產負債表中列示。
  12. Article 124 the total amount of external liabilities of a securities firm may not exceed the prescribed multiple of its net assets, and the total amount of its current liabilities may not exceed a certain proportion of its total current assets. the specific multiple, proportion and administrative measures shall be prescribed by the securities regulatory authority under the state council

    第一百二十四條證券公司的對外負債總額不得超過其凈資產額的規定倍數，其流動負債總額不得超過其流動資產總額的一定比例其具體倍數比例和管理辦法，由國務院證券監督管理機構規定。
  13. Article 21 whenever an enterprise as a legal person is to cancel its registration, it must submit an application signed by its legal representative, a document of approval issued by the department in charge or by the authority for examination and approval, a certificate showing the completion of the clearing up of its liabilities, or a document showing that a liquidation organization will be responsible for clearing up its creditor ' s rights and liabilities

    第二十一條企業法人辦理注銷登記，應當提交法定代表人簽署的申請注銷登記報告、主管部門或者審批機關的批準文件、清理債務完結的證明或者清算組織負責清理債權債務的文件。
  14. Article 2 the term " share - based payment " refers to a transaction in which an enterprise grants equity instruments or undertakes equity - instrument - based liabilities in return for services from employee or other parties

    第二條股份支付，是指企業為獲取職工和其他方提供服務而授予權益工具或者承擔以權益工具為基礎確定的負債的交易。
  15. Clause 26 the necessary expenses incurred by the obligee in enforcing its cancellation right, such as attorney ' s fee and travel expenses, shall be borne by the obligor ; where the interested third person was also at fault, it shall share such expenses as appropriate

    第二十六條債權人行使撤銷權所支付的律師代理費、差旅費等必要費用，由債務人負擔；第三人有過錯的，應當適當分擔。
  16. The purpose and essentiality of studying the problem, and abroad and home research trends on independent audit in commercial bank are introduced. chapter two. capital risk management and ias in state - owned commercial bank

    第二章國有商業銀行資本風險管理與獨立審計制度資本風險是指商業銀行的資本金不能彌補各項損失和到期負債的可能性。
  17. The dissertation mostly discuss that the appearance of the derivative financial instruments brings the traditional acounting theory about a tremendous influence, behaving as followed ( l ) as unexecutive bargains, the derivative financial instruments do n ' t accord with the past occurrence rule which the financial reports emphasize, so they are not the proper asset or debt, and ca n ' t be reflected in the financial reports

    第二章，主要討論衍生金融工具的出現對傳統會計理論產生了巨大的影響，具體表現在： （ 1 ）衍生金融工具作為一種未執行的合同交易，由於不符合財務報表要素所強調的過去發生原則，因而不是嚴格意義上的資產或負債，無法在財務報表中予以反映。
  18. Section two analyzes the quantitative risk of national debts risk. it analyzes three indexes which are public debt - to - gdp ratio, public debt dependency and government debt - service ratio. it also analyzes the problem of hidden debts in detail

    第二節分析國債的數量風險，分別研究了衡量國債風險的三個指標：國債負擔率、國債依存度和償債率，並對隱性債務問題進行了較詳細的分析。
  19. Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise

    第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。
  20. Article 25 companies and enterprises must confirm, calculate and record assets, debts, owners ' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the state on the basis of the economic transaction and operational matters which actually occur

    第二十五條公司、企業必須根據實際發生的經濟業務事項，按照國家統一的會計制度的規定確認、計量和記錄資產、負債、所有者權益、收入、費用、成本和利潤。
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