純負債 的英文怎麼說
中文拼音 [chúnfùzhài]
純負債
英文
net debt-
After a comprehensive review of our nation ' s debt level, the author hold a opinion that our deficit level is much lower than the critical proportion of our financial deficit to the gdp. and when compared with other countries, it is also at a low level, thus the pressure coming from fiscal deficit is within the financial capacity. besides, no matter taking government overall debts ( includes treasury bonds, overseas liabilities, non - performing assets of financial agencies, endowment insurance debts ) or just treasury bonds into account, we can reach such a conclusion : our debt level is lower than many countries, therefore, there are wide spaces to implement the active fiscal policy
通過考察我國的債務水平，筆者認為，我國的赤字規模，遠低於臨界赤字率，與國際相比，也處在低水平上，財政赤字的壓力在財政承受能力之內；另外，無論是單純從內債還是從包括國債、外債、金融機構不良資產、養老保險欠賬的政府綜合債務來考慮，都可以做出如下判斷：我國的負債水平低於許多國家，實行積極財政政策還有較大的餘地。Through acquiring the latest international research achievements and our country " s realistic economic situation, our country " s accounting model of irfs could be : to be recognized within the balance sheet ; fair value as the measurement attribute ; to be dealt according to the purpose for which the irfs have been held ; to be reported mainly in the statement and then in the footnotes
通過吸收國際上對投機交易（包括純粹投機、套利和套購三個交易方式）和套期保值交易的最新研究成果，並結合我國特定的經濟環境，提出我國利率期貨投資企業會計的初步設想：在資產負債表中列示、以公允價值作為計量屬性、按交易目的在會計上分別確認和以表內列報為主、報表附註為輔的報告方式。From the view of the study limiting in the area of debt financing in soes in china, it is meaningless to only study the figure of the asset - liability ratio. the asset - liability ratio ( reflected in the financial structure ) rely on the problem of the enterprise property right. to bring the debt financing governance positive affection into play is helpful to deal with the soes governance problem and to help soes extricate from predicament
3 、從我國國有企業債權融資研究存在的局限性來看，單純研究資產負債率高低沒有意義，資產負債率的高低（體現在融資結構上）涉及到企業產權制度問題；充分發揮債權融資的治理作用，在目前能有效地解決國有企業治理問題，使國有企業盡快走出困境。But financial innovations can also be driven merely by the goal of creating short - term speculative profits, tax avoidance, or the desire to alter the appearance of balance sheets or avoid regulatory controls the first swaps were, after all, created to avoid uk exchange controls
不過，金融創新的目的，也有可能是純粹為了在短期內透過投機圖利逃稅企圖改變資產負債表狀況，又或者避免監管規定的限制第一批掉期交易的產生，其實不過是為了逃避英國的外匯管制。分享友人