股本利息 的英文怎麼說
中文拼音 [gǔběnlìxī]
股本利息
英文
interest on capital- 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...
- 本 : i 名詞1 (草木的莖或根)stem or root of plants 2 (事物的根源)foundation; origin; basis 3 (本錢...
- 息 : Ⅰ名詞1 (呼吸時進出的氣) breath 2 (消息) news 3 (利錢; 利息) interest 4 [書面語] (子女) on...
- 股本 : capital stock; capital; stock; equity股本比率 ratio of capital stock; 股本持有比例 capital shares...
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In this case, the bonds were not necessarily representative of any real assets, but the government ' s promise to pay interest and eventually repay the capital sum involved were backed by taxable capacity of the whole community, and, measured by the total amount of money which changes hands, the value of transactions in “ gilt - edged ” stocks now exceeds all the rest put together
既然這樣,不動資產便不一定需要公債作為充要條件.但是政府兌現支付利息的承諾和他們最終是否能償還本金的問題,最後還是要回到整個社會的賦稅能力這個問題上.另外,以成功轉手交易的金額來衡量,政府發行的金邊股票(國債)的價值如今也遠遠超出其他所有證券的總和Leveraged loans, which are mainly used to fund private equity - backed takeovers, and high - yield, or junk - rated, bonds accounted for 34 per cent of the total, up 8 percentage points from the same period last year
高利息貸款(主要用於為私人股本支持的收購交易融資)和高收益率債券(也稱垃圾債券)佔全部融資額的34 % ,較去年同期上升8個百分點。An analysis of the group s turnover and other revenue is as follows : 2005 2004 hk 000 hk 000 provision of it services 50, 217 15, 342 provision of supply chain solutions 31, 601 10, 892 sales of packaged software products and related services 872 2, 422 system integration - 8, 762 others - 5, 822 - - turnover 82, 690 43, 240 interest income 12 - - - total revenue 82, 702 43, 240 3. profit from operations 2005 2004 hk 000 hk 000 profit attributable to coninuing operations 1, 985 1, 982 discontinued operations 9, 824 9, 628 - - 11, 809 11, 610 4. earning per share the calculation of basic earnings per share for the year is based on the following data : 2005 2004 hk 000 hk 000 earnings profit for the year used in the calculation of basic earnings per share 12, 035 11, 841 shares restated weighted average number of shares in issue for the purpose of calculation of basic earnings per share 421, 208, 703 291, 764, 706 the company completed a rights issue exercise in may 2005 on the basis of one rights share for every one ordinary share held at an issue price of hk 0. 02 per rights share. accordingly, the comparative figures was re - calculated based on the adjusted weighted average number of 291, 764, 706 shares to reflect the effect of the rights issue to the loss per share for the year ended 31st december 2004. 5. final dividend the board does not recommend the payment of a final dividend for the year ended 31st december 2005 2004 : nil
本集團之營業額及其他收益分析如下:二零零五年二零零四年千港元千港元提供資訊科技服務50 , 217 15 , 342提供供應鏈解決方案31 , 601 10 , 892出售套裝軟體產品及相關服務872 2 , 422系統集成- 8 , 762其他- 5 , 822 -營業額82 , 690 43 , 240利息收入12 -總收益82 , 702 43 , 240 3 .營業盈利虧損二零零五年二零零四年千港元千港元業務應占盈利虧損持續經營業務1 , 985 1 , 982終止經營業務9 , 824 9 , 628 - 11 , 809 11 , 610 4 .每股盈利虧損年內每股基本盈利虧損乃按以下數據計算:二零零五年二零零四年千港元千港元盈利虧損用於計算每股基本盈利虧損之年度溢利虧損12 , 035 11 , 841經重列股份用於計算每股基本盈利虧損之已發行股份加權平均數421 , 208 , 703 291 , 764 , 706本公司於二零零五年五月完成一項供股,基準為每持有一股普通股獲發一股供股股份,每股供股股份之發行價為0 . 02港元。In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains
作為稅收金融效應的研究方法之一,股票除息日股價行為研究與公司的股利政策息息相關,直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標;我國股票市場目前投機過度,現金股利被統一的課以20的個人所得稅,而資本利得稅尚未開征,這方面的研究也可以為資本利得稅的開征提供一個實證依據。There is no tax in hong kong on capital gains, dividends or interest
資本收益、股息或利息,都不須在本港繳稅。A substantial portion of the interest expenses associated with the notes could not be capitalized because most of the notes proceeds had not yet been employed as capital expenditure during the period
由於大部份的票據款項尚未用於資本開支上,故有關之利息開支不能資本化處理,因此,報告年度內股東應占純利下降25 %至1 . 66億港元。Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments
有價證券的股利或者利息收入,以及有價證券受出或到期時所收到的款項,與其帳面成本和已登記入帳的應收股利或者應計利息之間的差額,應當作為投資損益計入投資收益。As a result, interest rate is the lest sensitive factor, the speech of relative power man is the most sensitive factor, and behavior of the leader shares or problem shares of the market are important as well. also ways which are used to assist regulators make decisions and evaluate what have been always made are put forward, that are single apex of time series probability cut and chaotic degree. the two ways are demonstrated through index data from which information noises are cut out
本文提出信息噪聲的概念,通過統計中國股市歷年來影響股市波動的重要政策、公司信息,進行信息的分類、統計整理,並按各類信息對股市影響力的大小排序,得出利息率是股指的最不敏感因素,股市相關政要的講話是股指的最敏感因素,個股特別是問題股和龍頭股的表現對股指的波動有重要影響的結論,供股市政策決策參考。Study suggests the main constraints of management buy - out : it ' s groundless to fix a price, the information published not confirm with regular standard, purchase procedure is not transparent, purchase action is not with market law, and also policy restriction. consequently, the paper put forward solutions to improve management buy - out : 1 ) the policy to evade the inside risk : the main way is to select suitable enterprises to develop management buy - out ; 2 ) to ensure the transparent and the market standard of the purchase procedure : the main point is to guarantee the justification of the purchase price, to strengthen the transparent of the information announcement ; 3 ) to consummate the mechanism of supervise government : which the work should be done in the supervise department of government ; 4 ) to emancipate the mind, decrease the government action in the enterprises purchasing ; 5 ) to care for the latter developing of the mbo, the purpose of mbo is to pursue the biggest profit of the enterprise ; 6 ) to consummate the environment of circulating necessary funds ; 7 ) to solve the funds and taxes problems of mbo, this is a better way to solve the problems of mbo
一是管理層收購定價方面的法律依據不足:二是信息披露不夠規范,現階段運作或已完成的mbo案例在進行信息披露時尤其是披露其資金來源時多諱莫如深,令投資者對其資金來源皆產生懷疑;三是收購程序不透明,歸根到底也是法律方面的不足,缺乏相關的公正的運作程序和政策保障;四是收購行為非市場化,我國的管理層收購結束之後往往僅僅是相對控股,股票繼續交易,所有者與經營者分離的問題並沒有從根本上得到解決,所有權與經營權相統一的目標沒有達到,這就可能造成大股東也就是內部人侵吞中小股東利益將更為便捷;五是融資渠道潰乏,主要是國家政策和法律的障礙限制了mbo的融資渠道;六是服務市場不夠發達,主要是中介市場缺乏高素質的專業人才,無法滿足客戶進行mbo的需要,從而限制了mbo在中國的運行;七是政策限制,主要對合法的收購主體的限制、收購規模的限制、收購時點的限制以及收購資金來源的限制。Because the middle and small fund investors are lack of fund, information and knowledge, they are determined to take short term investment aiming to gain capital price differences
我國股市的中小投資者由於在資金、信息和投資知識存量上處於劣勢,決定了他們以獲取資本利得為主要目標的短期投資行為和缺乏理性的投資行為特徵。Rental income from the qualifying property and cash dividend income and interest income derived from permissible financial assets can be retained by the entrant and need not be ring - fenced under the scheme
投資者可保留合資格物業的租金收入、由獲許金融資產所獲得的現金股息收入及利息收入,這些收入不受制於本計劃的規范。Whenthe bond is later converted into equity i. e. the mother share, theholder will thereafter participate in any dividend income declared andpaid out to replace the loss of interest income resulting from theconversion
當債券,是后來轉為股本,即母親的份額,持有者會此後參加任何股息收入申報和發放,以代替損失利息收入產生轉換( b ) if in any case party a, after having become bound to tra fer any shares and loa pursuant to the provisio of this clause x to party b or a third party, shall fail or refuse to do so, the company secretary or any other person a ointed by the board shall be deemed to have been irrevocably authorized by party a, with full power to execute, complete and deliver, in the name and on behalf of party a, tra fers of the board may then register the purchaser or its nominee as holder of the shares and i ue to the purchaser or its nominee ( as the case may be ) a certificate of the same, and thereupon, party a shall be bound to deliver up the certificates for the shares, and upon such delivery, shall be entitled to receive the purchase price therefore without interest
如果甲方應有義務根據本條規定向乙方或第三方轉讓任何股份或貸款,而甲方卻未進行或拒絕進行轉讓,公司秘書或董事會委派的任何其他人應被視為經甲方不可撤消的授權,有全權在購買人向公司支付購買價款后,以甲方的名義並代表甲方簽署、完成並向購買人交付股份和貸款轉讓證,而後董事會將購買人或其指定的人登記為股份持有人,並向購買人或其指定的人(視情況而定)簽發股權證,據此,甲方有義務交付股權證,交付后則有權獲得不計利息的購買價款。( b ) if in any case party a, after having become bound to transfer any shares and loans pursuant to the provisions of this clause x to party b or a third party, shall fail or refuse to do so, the company secretary or any other person appointed by the board shall be deemed to have been irrevocably authorized by party a, with full power to execute, complete and deliver, in the name and on behalf of party a, transfers of the board may then register the purchaser or its nominee as holder of the shares and issue to the purchaser or its nominee ( as the case may be ) a certificate of the same, and thereupon, party a shall be bound to deliver up the certificates for the shares, and upon such delivery, shall be entitled to receive the purchase price therefore without interest
如果甲方應有義務根據本條規定向乙方或第三方轉讓任何股份或貸款,而甲方卻未進行或拒絕進行轉讓,公司秘書或董事會委派的任何其他人應被視為經甲方不可撤消的授權,有全權在購買人向公司支付購買價款后,以甲方的名義並代表甲方簽署、完成並向購買人交付股份和貸款轉讓證,而後董事會將購買人或其指定的人登記為股份持有人,並向購買人或其指定的人(視情況而定)簽發股權證,據此,甲方有義務交付股權證,交付后則有權獲得不計利息的購買價款。Convertible bonds ( or notes ) combine the safety of assured in ? terest receipts and receipt of principal on the bonds with the op ? portunity for large gains on the stock
可轉換債券保證投資者即能安全收回債券本金和約定的利息收入,又能獲得股票高收益的機會。The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant
一是我國現行稅法對企業投資的稅收處理的基本政策和制度。稅收通過對被投資方的稅收優惠政策,鼓勵特定投資;通過對企業投資分回的股息或利潤進行稅收抵免,避免重復征稅;介紹我國對于資本利得的稅收處理和防範資本弱化的稅收規定;最後,對稅收和會計在投資業務處理的差異進行闡述。The thesis analyses securitization in internal system. the analysis expresses that asset securitization could increase the shareholder wealth, improve the managerial incentive plan, reduce the transaction cost, provide positive
本文重點分析了資產證券化在降低融資成本、信息成本、提高資金利用率、增加股東財富等方面的內在機制,豐富了資產證券化的理論研究。1 stable rate of return : usually bond has fix or float coupon rate and its principal and interest payments are paid back by the issuers in a certain period. outright purchase investors could obtain fixed income and the return is higher than bank deposit rate
一投資報酬率穩定:債票上載有固定或浮動利率,按期償還本金或利息,投資人有確定收入,且往往高於銀行定存,利率下跌時更可享有資本利得而轉換公司債尚得以分享股票上漲之利益。Stock market risk - depending on the closing price of the underlying stock on the stock valuation date, you may receive the interest return calculated at eld interest rate plus the pre - determined number of shares instead of the principal
股市風險-除以股票掛?存款利息計算之利率收益外,您可能會獲得既定股數的股票,而非本金,這將視乎掛?股票在結算日的收市價而定。But because of the uneven access to and possession of information by different marketers, medium and small investors are a disadvantaged group in comparison with big share holders and corporate management representing the interests of big share holders. investors and prospective investors " faith in the capital markets and in listed companies depends very much on the authenticity of accounting information made public by listed companies
由於市場主體在信息佔有上的不對稱,中、小投資者相對于大股東和代表大股東利益的公司管理層來講,是一個弱勢群體,投資者和潛在投資者對資本市場和上市公司的信心,在很大程度上取決于上市公司所公布會計信息的真實度。分享友人