經濟實質 的英文怎麼說

中文拼音 [jīngjìshízhí]
經濟實質 英文
economic substance
  • 經 : 經動詞[紡織] （把紡好的紗或線梳整成經紗或經線） warp
  • 濟 : 濟名詞1. （古水名） the ji river2. （姓氏） a surname
  • 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
  • 質 : Ⅰ名詞1 （性質; 本質） nature; character; essence 2 （質量） quality 3 （物質） matter; substance;...
  • 經濟 : 1 [經] （社會物質生產和再生產的活動） economy 2 （對國民經濟有利或有害的） economic; of industria...
  • 實質 : substance; essence; texture; parenchyma; quiddity; parenchima
  1. The trend gdp growth rate in real terms from 2006 to 2009 is forecast at 4 per cent

    二六至二九年中期經濟實質趨勢增長預測為百分之四。
  2. In the medium term from 20072010, i forecast a 4 per cent trend gdp growth rate in real terms, and a 2 per cent trend rate of increase in the gdp deflator

    中期來看，二七至二一年香港的經濟可望進一步發展，中期經濟實質趨勢增長預測為百分之四。本地生產總值平減物價指數的中期趨勢升幅預測為百分之二。
  3. With a rather bullish economic outlook for 2004 and with steady growth envisaged for the four years following, the trend gdp growth rate in real terms over the medium term is forecast at 3. 8 per cent

    鑒於二四年的經濟前景相當樂觀，而其後四年的經濟亦可望平穩發展，中期經濟實質趨勢增長預測為百分之三點八。
  4. 53. with a rather bullish economic outlook for 2004 and with steady growth envisaged for the four years following, the trend gdp growth rate in real terms over the medium term is forecast at 3. 8 per cent

    53 .鑒於二四年的經濟前景相當樂觀，而其後四年的經濟亦可望平穩發展，中期經濟實質趨勢增長預測為百分之三點八。
  5. Reasons of poverty in rural areas lie in their economy, talents and education

    貧困農村的窮，現象在經濟，實質在人才，根子在教育。
  6. To one ’ s surprise, with the issuance of 141 standards by fasb, it is a trend to cancel the pooling of interest method. from the dispute between these two methods, the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results

    本文分別從現代產權理論和法律意義兩個視角分析換股合併的經濟實質和權益結合法的計價基礎問題，指出對于換股合併應當採用以參與合併企業可辨認凈資產公允價值為基礎的權益結合法。
  7. There are mainly two accounting methods for business combination, purchase method and pooling of interest method. at present, the focus of contention is not on using purchase method on purchase combination, but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation

    其核心問題是換股合併的經濟實質是什麼，對于換股合併應當採用一種會計方法還是可以採用多種會計方法，權益結合法的持續經營假設及賬面對價值計價基礎是否符合換股合併的法律事實等。
  8. A survey of the operation of macro economy in present china

    深化對循環經濟實質的認識
  9. Rethinking of substance and classification of cost economy

    對成本經濟實質及分類的重新思考
  10. The economic essence of good faith in paying taxes

    納稅誠信的經濟實質
  11. We should study the interaction between rural funds and city funds

    要考察農村資金與城市資金互動的社會經濟實質。
  12. The economy in hong kong underwent a downward adjustment in 2001, with real growth lower than that of 2000

    香港經濟在2001年出現轉折，經濟實質增長比2000年的實質增長為低。
  13. This thesis intends to discuss about the eso and its economic nature then tries to give advices on accounting methods

    本文擬對經理人股票期權及其經濟實質試做探討並對其會計處理方法提出建議。
  14. Accounting treatment should be based on the economic substance, rather than the legal form, of transactions or events as they actually occur

    （二）企業應當按照交易或事項的經濟實質進行會計核算，而不應當僅僅按照它們的法律形式作為會計核算的依據。
  15. The department s established position, where a conflict arises between the form of a transaction and its economic substance, is that for taxation purposes form will always prevail

    凡交易的形式與其經濟實質出現矛盾，本局的既定立場是，為了稅務目的，總是以形式為準。
  16. This paper is divided into five sections. considering the complexity of securitization transaction, an analysis of its characteristics is provided in the first two parts which is the preparation in probing into accounting problems of securitization

    由於資產證券化的交易過程相當復雜，要對其進行會計規范，首先要理解交易的經濟實質，因此，第一和第二部分主要分析資產證券化的本質特徵，為下文論述資產證券化的會計問題奠定基礎。
  17. The essence of market economy is person ' s practice with " the thing " as intermediary ; person ' s good faith quality which the market contract nature needs to foster is the only way that moves towards person ' s full scale development, by which the person with good faith can appear and the society with integrity then may arrive

    市場經濟實質是以「物」為中介的人的交往實踐活動，市場契約本性關照下的人的誠信素質養成正是走向人的全面發展的必由之路，惟此，誠信個人才會出現，誠信社會才可到來。
  18. Such concrete systems as confirmation, use and remedy of right of expression of folklore are analysed in terms of economics in order to reveal its economic essence and reasonable contents, which will offer a new way and thinking for systematic design of our country ' s legal protection of expression of folklore

    從經濟學的角度對《示範法條》中的具體的民間文學表達形式的權利確認制度、權利利用制度和權利救濟制度進行分析，以揭示其經濟實質，闡明其合理之處，為我國的民間文學藝術法律保護制度設計提供一種新的視角和思路。
  19. 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。
  20. The present financial report stresses great emphasis on the disclosing of the information of the tangible things, such as the storage of the goods, machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things, such as knowledge, human resource and self - imposed honor in their selling practice. the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation, evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information. the present financial report is set according to the general st andard, which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information

    現行財務報告偏重於揭示存貨、機器設備等有形資產的財務信息，而對知識資本、人力資源、自創商譽等無形資產的財務信息揭示不足；現行財務報告缺乏對經營業務風險性和不確定性的反映；不能全面反映企業所承擔的社會責任履行情況；不能完全解決衍生金融工具的確認、計量及報告問題；缺少對分部信息的披露；現行財務報告是標準化的通用報告，這難以滿足財務信息使用者對信息需求的多樣性和特殊性要求；現行財務報告計量基礎單一，不能完整地反映經濟現實；市場價值計量基礎的運用面狹窄；現行財務報告重法律形式，輕經濟實質；時效性不強等等。
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