股利準備 的英文怎麼說
中文拼音 [gǔlìzhǔnbèi]
股利準備
英文
dividend reserve-
The market viewed the increase as mild compared to the potential introduction of harsher austerity measures such as capital gain tax on stock trading and property withholding tax
市場認為，與徵收股票資本利得稅和房地產預提稅等可能實施的更為嚴厲的措施相比，提高存款準備金率仍算是溫和的。If a shareholder makes his capital contribution in cash, he shall deposit in full the amount of such cash capital contribution into a temporary bank account opened for the contemplated limited liability company ; if capital contribution is made in the form of tangible goods, industrial property, non - patented technology or land use rights, the appropriate transfer procedure for the property rights therein shall be carried out in accordance with the law
股東以貨幣出資的，應當將貨幣出資足額存入準備設立的有限責任公司在銀行開設的臨時帳戶；以實物、工業產權、非專利技術或者土地使用權出資的，應當依法辦理其財產權的轉移手續。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。We sixth, namely last the responsibility, is responsible for the shareholder, the company certainly must make a profit the growth, must breed the reserve fund, must conduct the research, the development has the risk spirit the plan, pays the wrong price, must prepare in advance for the adverse circumstance, pays the suitable tax money, purchases the new machine, the building new workshop, promotes the new product development new sale plan, we must test the new conception, we after this all responsibilities, the shareholder should obtain the fair return rate, we were determined under the mercy god assistance, we biggest strength completes these duties
我們的第六個即最後一個責任，是對股東負責，公司一定要獲利成長必須孳生準備金必須進行研究，開發有冒險精神的方案，支付錯的代價，必須為逆境預作準備，支付適當的稅款，購買新機器，建築新廠房，推出新產品開發新的銷售計劃，我們必須實驗新的構想，我們盡到這一切責任后，股東應該得到公平的報酬率，我們決心在慈悲的上帝協助下，盡我們最大的力量完成這些義務。In addition to profit warnings from hsbc due to their higher than expected provision for the us business, sentiment was further deteriorated on the back of several negative developments, including earlier than expected upward adjustment of reserve ratio requirement for chinese banks, the plunge in a - share market in china and signs of capital outflow from hong kong markets
除因匯豐對美國業務的撥備超過預期，導致發出盈利預警外，內地提早調高國內銀行存款準備金率中國a股市場急跌，以及本港股市出現資金外流的跡象，種種負面因素均令市況雪上加霜。The third part is the key part of this paper to conclude that the execution of 8 items of impairment of assets reserves by the listed companies is incomplete ; the allocation of impairment of assets reserves may improve quality of asset ; the execution of impairment of assets accounting policy has impact on the profit of listed companies ; different economic motivations have influence on the execution of impairment of assets accounting, the listed companies which is converting their deficit or re - offering stock will choose low asset deprecation rate, while the others in deficit or with motivations for flat profit may select higher rate. the fourth part puts forward some suggestions on the development of assets depreciation accounting system in china based on the immature situation of assets depreciation accounting
通過對2001年上市公司執行資產減值政策的執行行為進行分析，得出結論：上市公司執行八項資產減值準備並不完全；資產減值準備的計提能提高資產的質量；資產減值會計政策的執行對上市公司的利潤有影響；不同的經濟動機對資產減值會計政策的執行行為有一定的影響，具有扭虧、配股、臨界動機的上市公司一般會選擇較低的資產減值計提比例，具有虧損、利潤平滑動機的上市公司一般會選擇較高的資產減值計提比例。Wall street had its first rush of euphoria in months tuesday, with the nasdaq composite index posting its biggest one - day advance ever amid optimism that the federal reserve will cut interest rates
受到美國聯邦準備理事會將調降利率此一利多消息的影響，華爾街周二感受到數月以來的第一波歡騰氣氛，美股那斯達克綜合指數公布的結果創下前所未有的單日最大漲幅。The third part proves that : if the stuff ' s level of effort a is observable, then ( 1 ), and explains how to establish the optimum contract under the condition of symmetry information and the characters which optimum contract should have. the fourth part proves : if the stuff ' s level of effort a is n ' t observable, then explains how to establish the optimum contract under the condition of non - symmetry information and the characters which optimum contract should have, gives the reward and punishment measures that the enterprise should take on the employees. the fifth part analyses the influence on the motivation contract form other observable variables such as y, which is irrelevant to the stuff ' s level of effort a by establishing linear contracts s ( m, y ) = a + ( 3 ( m + yy ), proves if cov ( m, y ) ^ 0, then we can decrease the agent costs and enhance the accuracy of motivation by putting y into the contract
第一節通過對經典的馬爾可夫轉移矩陣的分析，指出了其不具有應用的完備性，並對模型進行了改進；第二節建立了企業基於人力資本理論的人才競爭策略的分析框架；第三節證明了若員工的努力水平a可觀測，則有（ 1 ） ， （ 2 ） ，從而說明了對稱信息條件下最優合同應如何制定以及最優合同應具備的特徵；第四節證明了若員工的努力水平a不可觀測，則有（ 1 ） ， （ 2 ）從而說明了非對稱信息條件下最優激勵合同應如何制定以及最優激勵合同應具備的特徵，給出了企業獎懲員工的措施；第五節通過建立線性合同s （ m ， y ） = + （ m + y ） ，分析了與員工努力水平a無關的其他可觀測變量y對激勵合同的影響，證明了當cov （ m ， y ） 0時，將y寫入激勵合同可減少代理成本，也更能提高激勵的準確性；第六節討論人力資本股份化方法，並給出了一種基於人力資本股權化思想企業對利潤的分配模型。White the entrepreneur itself should meet the requirements of constructing modern entrepreneur system, improve legal - person administering constructure, pay attention to accelerating reconstitution, play the role of highest poticy - making body to board of directors, optimize the agent ' s stimulating - restraining - toleration " organism, make use of the opportunity of pending implementation of decreasing national stocks, realize the diversifying and rationalizing of stock - authority constructure, realized the conversion form government - oriented administering to legal - person - oriented administering, so that on the condition of possessing improved policy - making and monitoring organism, the investment of the entrepreneur will agree with the shareholders
同時企業本身需按照建立現代企業制度的要求，完善法人治理結構，著重於加快重組的進度，發揮董事會作為常設最高決策機構的作用，優化代理人的「激勵?約束相容」機制，利用國家正準備實施的國有股減持的契機，實現股權結構的多元化、合理化，實現政府主導型治理向法人主導型治理的轉變，使企業投資在具備完善的決策、監督機制的前提下，能體現股東的意願。They understand the risk tolerances of their stakeholders and use this to spread the risk to those who are better prepared to accept it
他們理解股東的風險容許量，並利用這個將風險轉移到更有準備接受風險的人身上。分享友人