終結股利 的英文怎麼說

中文拼音 [zhōngjiēgǔlì]
終結股利 英文
final dividend
  • 終 : Ⅰ名詞1 （最後; 末了） end; ending; finish 2 （指人死） death; end 3 （姓氏） a surname Ⅱ形容詞（...
  • 結 : 結動詞（長出果實或種子） bear （fruit）; form （seed）
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 終結 : finality; final; end; final stage; wind up; end up終結符 terminal symbol; termination symbol; 終...
  • 股利 : capital bonus
  1. Because of imperfect in regulation, laws and market, the model brings out lots of problems such as insider - control, excessive freedom for large stockholder, no efficiency of supervisory, hollowing out the listed firm, etc. the fourth chapter : to solve the problems of corporate governance in china, we must do these things as follow : to diminish the difference of currency stock and incurrence stock, to realize that common stocks have common rights, to perfect the stimulation and control mechanism, to perfect the - structure of the board of the directors through introducing independent directors, to perfect market system and law system

    4 、研究問題的目的是為了解決問題，而要解決我國公司治理中的問題，不但要克服制度構造的缺陷，逐步縮小流通股與非流通股的利益差別，實現同股同權：要完善公司的激勵、約柬機制，改善董事會的結構，引進獨立董事，加強公司對其他利益相關者利益的考慮：而且還要建立和完善市場體系，加強法律和執法體系的建設，使外部治理市場和法律、法規在公司治理中發揮強勢的監督和約柬功能，最終形成公司治理的良勝生態環境。
  2. Agreement are carried out in a timely manner, and in particular （ but not in derogation of the generality of the foregoing ）, that any meeting of the board and every general meeting of the company has the necessary quorum throughout and is conducted in accordance with the provisions of this agreement, and shall execute and do and procure all other third parties, if necessary, to execute and do all such further acts, deeds, assurances and things as may be reasonably required so that full effect may be given to the terms and conditions of this agreement

    各股東應應其具有的與公司相關的所有表決權和其他控制權，以保證（就通過行使該等權利和權力可以保證而言）在本協議期限內任何時候，關于公司結構和組織的規定和本協議規定的公司事務的管理規則得到遵守並具有完全的效力，本協議項下要求股東採取的一切行動均已及時採取，告別是（但不得損害前述一般性原則）公司的任何董事會會議和每一次股東大會自始至終達到必需的法定人數，且根據本協議的規定召開，而且應簽署和執行，並在必要時保證所有其他第三方簽署和進行可能合理要求的一切進一步行動、契約、保證和事宜，以使本協議的條款和條件可以具有完全的效力。
  3. （ a ） each of the shareholders shall exercise all voting rights and other powers of control available to it in relation to the company so as to procure （ so far as it is able by the exercise of such rights and powers ） that at all times during the term of this agreement, the provisio concerning the structure and organisation of the company, and the regulation of its affairs set out in this agreement, are duly o erved and given full force and effect, and all actio reserved and given full force and effect, and all actio required of the shareholders under this agreement are carried out in a timely ma er, and in particular （ but not in derogation of the generality of the foregoing ）, that any meeting of the board and every general meeting of the company has the nece ary quorum throughout and is conducted in accordance with the provisio of this agreement, and shall execute and do and procure all other third parties, if nece ary, to execute and do all such further acts, deeds, a urances and things as may be reasonably required so that full effect may be given to the terms and conditio of this agreement

    各股東應應其具有的與公司相關的所有表決權和其他控制權，以保證（就通過行使該等權利和權力可以保證而言）在本協議期限內任何時候，關于公司結構和組織的規定和本協議規定的公司事務的管理規則得到遵守並具有完全的效力，本協議項下要求股東採取的一切行動均已及時採取，告別是（但不得損害前述一般性原則）公司的任何董事會會議和每一次股東大會自始至終達到必需的法定人數，且根據本協議的規定召開，而且應簽署和執行，並在必要時保證所有其他第三方簽署和進行可能合理要求的一切進一步行動、契約、保證和事宜，以使本協議的條款和條件可以具有完全的效力。
  4. 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。
  5. While some of the dutch auction items that are frequently sold on ebay will always maintain their commodity status and always sell well, pop culture collectibles will usually generate a higher profit - per - item simply because of a combination of two forces

    有些項目往往荷蘭拍賣出售易趣始終保持了商品的地位和總是適銷對路、流行文化收藏品通常產生更高利潤每一個項目，因為兩股力量的結合
  6. Based on the contrast of all kind of salary instruments, stock option should play important part in manager salary structure. in order to realize the optimal incentive, the stockholder should fully make use of all kinds of salary instruments and combine them effectively, work out the optimal manager salary structure to maximize the benefit of shareholder

    現實中進行具體薪酬設計時，為實現對經理層最優的激勵作用，應該依據具體情況，充分地利用多種激勵特性不同的薪酬工具，並、對其進行有效的組合，從而設計出最優的經理層薪酬結構，最終實現股東利益的最大化。
  7. Based on the analysis of the current situation of the state medium - small - enterprise and the difficulties met during the stock reorganization of the high technology medium - small - enterprise, the article tries to provide possible solutions on the issues of definition of property rights, management of state assets, stock evaluation of commercial and non - commercial capital, disposal of enterprise debt and the use of land, and the settlement of retired people respectively. applying the modern theory of financial management, the article also gives its suggestion on the comprehensive evaluation on the companies during their stock reorganization and on the optimal allocation of capitals. according to the western experiences of developing high technology industries by venture investment and the prospect of the roles played by the forthcoming growth enterprise market, the article concludes that the sate medium - small high technology enterprises raising money from growth enterprise market through stock reorganization may be a shortcut for their development. a case of an " institute of automatization ", whose scheme was planned by the author for practice, is discussed throughout the paper

    本文在對我國國有中小企業改革現狀的分析基礎上，針對我國國有中小高新技術企業的現狀及股份制改組過程中的難點，對產權界定、國有資產管理、經營性和非經營性資產的剝離、凈資產的折股、企業債務和土地使用權的處理、離退休人員的安置等等問題，分別提出了具體的解決辦法。運用現代財務管理理論，提出了股份制改組過程中的公司整體價值評價方法及最佳資本結構確定的方法。在分析國外利用風險投資機制發展高新技術產業的經驗及即將推出的二板市場相關內容基礎上，明確提出國有中小型高新技術企業通過股份制改組最終到二板市場上市融資是其快速發展的途徑。
  8. Within the llc, investors are often linked by family or other personal relationships that result in a familiarity among the participants. in order to maintain the structure of rights of the llc, it is popular to set up the articles and bylaws of the company to restrict the transferability of shares. this ensures that outsiders cannot become shareholders without the consent of the existing shareholders and may provide a device by which existing shareholders may have a chance to exit the company under some reasonable conditions

    但為了維持公司設立之初所奠定的權利結構，防止不測，從而影響期待利益並制裁那些違反協議的人，公司股東之間往往會通過章程、內部規定等對股份轉移進行限制（在採取法定主義模式的立法下，法律代替股東們做出了選擇，將股東的意志上升為法律意志，以確保公司設立目的的實現，並最終帶給社會各種福利） 。
  9. Such conclusion can be made according to the prior analysis that shannon theory can be introduced into risk management to estimate risk, appraise risk and make decision. furthermore, the result of analysis on the project in the dissertation is is consistent with the fact, that is to say, choosing the daxie island, ningbo as the plant site for the project accords with the conclusion of the paper

    通過前面各章的分析，得出結論：在風險管理中，完全可以引入熵的理論，進行風險的估計、評價和決策，同時，利用該理論得出的結論與實際情況是相符的，即煙臺萬華聚氨酯股份有限公司16萬噸年mdi工程最終廠址選擇在寧波大榭島，與本文的結論是一致的。
  10. We designed the project of reform of the xingyuan telecommunication & navigation co. ltd at pains, and resolved such as to withdraw the state - owned ownership of large quantity, employee setting, tidy up the legal right and obligation, realize equities system diversification and workers to hold the big, perfect business enterprise legal person to manage the construction etc. finally to completed reform

    本次改制通過對改制理論的研究和改制先進經驗的借鑒，精心設計了興遠通導公司的改制方案，解決了諸如國有股權大量退出、員工安置、清理債權債務、實現產權制度多元化尤其是職工持大股、完善企業法人治理結構等問題，最終順利完成改制。
  11. 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。
  12. Qingdao haier has to strengthen management in order to make the conversion successful. the paper analyzes qingdao haier ' s operation status and financial status in 2001, analyzes its competitiveness and the impact of the change of environment on it, points out the problems existing in its capital structure, forecasts its income and earning before interest and tax in 2002, and compares convertible bond with stock and bond with respect to individual capital cost, overall capital cost, differential cash flow nud earning per share, and draws the conclusion that convertible bond is the best choice for haicr. the paper continues to systematically design convertible bond for haier and evaluate the convertible bond using the option pricing model

    本論文分析了青島海爾有限公司2001年的經營狀況和財務狀況，分析了青島海爾有限公司的競爭優勢以及它所面臨的環境變化的影響，指出了青島海爾有限公司資本結構上存在的問題，然後根據公司的發展戰略及公司2001年的各種財務比率，預測公司2002年的收入及息稅前利潤，並從個別資本成本、綜合資本成本、差異現金流量和每股收益等方面對青島海爾有限公司增發新股融資、可轉換債券融資及企業債券融資三種融資方式進行了全面細致的比較分析，最終得出青島海爾有限公司以可轉換債券融資是最合適的。
  13. And financial makeup oriented asset recombination ( fmoar ) is one of the factors disturbing the regular operation of security market and hindering the establishment of modern corporate system. fmoar refers to the mushrooming of account profit in short term mainly by affiliated transactions, the principal purposes of which rest with getting out from " pt " or " st " group, holding the rights of allotment of shares, raising stock price and maintaining the qualification of being listed instead of optimization of corporate structure

    報表性資產重組是通過上市公司關聯方（特別是上市公司的母公司）之間的關聯交易，在極短的時間內迅速增加財務報表上的賬面利潤，其最終目的是希望利用這種財務報表的改善來「摘帽」 、保配、哄抬股價或者保住上市資格，而不是在財務報表改善之後進一步優化公司的資產結構，增強企業競爭力。
  14. " our ultimate goal is not just to have a significant market share but also a growth that generates profits and returns to our shareholders

    郝氏總結：管理層的最終目標不僅是爭取更大的市場份額，而是透過增長擴大盈利，為股東創造投資回報。
  15. Current doctrines related to it fall into tow categories : one is single governance structure which is based on shareholder ' s cost and individualism, but ca n ' t reflect the overall situation of company governance ; the other is multiple governance structure which is based on social cost and socialism, but is too ambiguous to be feasible. this article intends to reconstruct the concept of legal person " s property rights with the combination of enterprise property rights theories and enterprise contract theories. after expounding on the reasonability of the legal - person - property rights - based company governance form, it further analyzes the administrating rights of the providers of legal person " s property rights

    主要分為兩種，一種是以股東成本和股東個人本位為基礎的單邊治理結構，這一觀點認為公司屬股東所有，公司的最終決定權應交付股東，由股東獨自構成公司治理的主體，其實質是認為公司生產經營的成本就是股東成本，這一觀點並不能反映公司治理的全貌；另一種是以社會成本和社會本位為基礎的多邊治理理論，這一觀點認為以利益相關者作為參與公司治理的主體，雖然就利益相關者的范圍又有各種不同的觀點，但總體上一般都包括股東、債權人、雇員、顧客等主體。
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