股票發行費用 的英文怎麼說
中文拼音 [gǔpiàofāhángbìyòng]
股票發行費用
英文
commission and expenses on capital shares- 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...
- 票 : 名詞1 (作為憑證的紙片) ticket 2 (選票) ballot 3 (鈔票) bank note; bill 4 (強盜綁架去用做抵...
- 發 : 名詞(頭發) hair
- 行 : 行Ⅰ名詞1 (行列) line; row 2 (排行) seniority among brothers and sisters:你行幾? 我行三。where...
- 費 : Ⅰ名詞1 (費用) fee; expense; expenditure; dues; charge 2 (姓氏) a surname Ⅱ動詞(花費; 耗費) ...
- 用 : Ⅰ動詞1 (使用) use; employ; apply 2 (多用於否定: 需要) need 3 (敬辭: 吃; 喝) eat; drink Ⅱ名...
- 股票 : shares; share certificate; stock certificate; equity security; stock; capital stock
- 費用 : cost; expenses; outlay
-
The former mostly includes finance trench, which consists of urban maintenance and constructive tax, add - ons of public utility, urban land - using tax, the debt of local government, remise of urban state - own land - using right and special national debt capital, and so on ; administrative charge trench, which consists of apportion, raising the price of urban infrastructure products and services, and so on ; practicality investing trench, which mostly consists of corresponding capital for urban infrastructure provided by real estate exploiters ; other financing trenches, which consist of time - limiting remise of operating authority on urban infrastructure section, introducing into foreign capital, short term loan of civil financing institution, and so on. the latter includes the innovation on the main investors, which consist of the anticipation of civilian capital and other non - financing institutions, and the innovation on financing tools, which consist of project financing, investment funds on industry, municipal bonds and initial public offering, and so on
前者主要指以政府作為投資主體下的各種融資工具,包括財政稅收渠道(包括城市維護建設稅和公用事業附加、城鎮土地使用稅、地方政府債務、城市國有土地使用權有償出讓、國債專項資金等) ;行政收費渠道(包括攤派、提高基礎設施產品和服務的價格等) ;實物投資渠道(主要是讓房地產開發商為城市基礎設施提供配套資金) ;其它融資渠道(包括市政設施部門專營權有限期出讓、引進外資、國內金融機構的短期貸款等) ;後者則包括融資主體的創新(民間資本的參與以及其它非銀行金融機構的介入)和融資工具的創新(項目融資、產業投資基金、市政債券、股票上市等) 。The carrying amount of the bonds becomes the book value of the newly issued stock
債券的維持費用成為重新發行的股票的帳面價值。Thus borrowing is less costly than issuing stock
因而借款費用少於發行股票。A key advantage of raising money by borrowing versus issuing stock is that interest expense on debt is tax - deductible
通過借款籌錢的主要優勢是與發行股票相比,它的債務利息費用是可免稅的。Additional fees : corporations whose authorized capital exceeds five hundred ( 500 ) shares without par value, or with a total par value in excess of us $ 50000. 00, or its equivalent
額外費用:如公司被獲準可發行超過五百( 500 )股以上的無票面價值股票,或五萬( 50000 )美元的有票面價值股票,或等同數目,均需繳交此費用。Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee
本文認為,在設計股票期權會計處理方法時,應當首先明確並解決以下四個核心問題,即( 1 )是否應當將股票期權確認為一項薪酬費用; ( 2 )如果應當確認為一項薪酬費用,在行權前股票期權價值發生變化,是否應當對股票期權的賬面價值和薪酬費用進行調整; ( 3 )如何衡量股票期權本身的價值和薪酬費用,如何確定薪酬費用的分攤年限,及在各年度如何合理分攤; ( 4 )如何核算每股收益以反映股票期權實施對每股收益的稀釋作用,如何對股票期權計劃下的所得稅進行會計處理等。On one hand, these reforms are caused by market and economic adjustment, on the other hand, it is also the initiative exploration of the administration structure but the exploration is unsuccessful, the corresponding results include that the financial burden is heavy, and bank and the listed companies sacrifice medium and small investor ' s interests etc. because the listed company only regards security market of our country as the place to use the fund free at first, there is no comparativity between utilizing bond financing, bank loan, and other channels to raise enterprise development funds and stock financing
從上世紀80年代初期以前的財政資金供給到銀行信貸資金的供給,再到利用資本市場進行股票及債券等融資方式的出現,這些改革一方面是市場以及經濟環境的變化引起的迫不得已的調整,另一方面也是企業(或主管部門)為了提高企業效率,完善企業內部治理結構的主動探索。但從結果上來看,這些探索並不成功,相應的出現了財政負擔過重,銀行不良資產過多以及上市公司犧牲中小投資者利益,在市場上「圈錢」等現象。由於上市公司最初僅僅是把我國的證券市場當作獲取免費使用資金的場所,利用債券融資、銀行貸款等渠道籌措企業發展資金和股票融資沒有可比性。If the elements of stock option plan have changed, it is necessary to re - recognize the value of the stock option, and the value way should be the fair value based method
在等待期內如果所確認的股票期權報酬費用的可行權股票數、公允價值等發生變動則應予以調整,即予以股票期權的再確認。" in a situation that china ' s economy is in transformation period at present, not every enterprise has a chance to list, especially the enterprise run by the local people, it is quite difficult to verify through the public publication of the stock, and need to pay the listing expenses with high number
在目前中國經濟處于轉型期的情況下,並不是所有的企業都有上市的機會,尤其是民營企業,要通過股票公開發行審核相當不易,而且需要支付數額不菲的上市費用。In order to solve the conflict of supply and demand, firstly, this particle discusses the characters of the national budget investment the emission of stock, attracting foreign capital and invest direct, domestic banks " loan, international financial organizations and foreign governments " loan, and the emission of bond, the bot mode and other financing manners. also, the particle analyses the resources of each financing manner and characters concretely. then, it analyses the scale, cost, construction and manner of highways " raising project, and it emphasizes banks " loan domestic and overseas, the emission of stock and bond, the attornment of highway ' s charge rights, the capital cost of bot financing manner, and uses the model to calc ulate the compositive capital cost, then build the worst ( in the worst environment hypothetically ) and the best scheme ( in the best environment hypothetically ) accordingly, after the comparison, we can obtain the status of the project ' s net cash flux, the debt ' s endurance capability, income and a series of data in any possible state, so that to get the optimized scheme and prepare for the scientific decision
為了解決資金的供需矛盾,本文首先論述了國家預算內投資、發行股票、吸收國外資本直接投資、國內銀行貸款、國際金融組織和外國政府貸款、發行債券、 bot方式等融資渠道的特點,具體分析了各融資方式的資金來源渠道及它們的特點;接著分析了公路項目籌資的規模、成本、結構和方式,重點分析國內外銀行貸款、發行股票和債券、轉讓公路收費權、 bot融資方式資金成本,用模型的方式具體計算綜合資金成本,建立相應的最差方案(在假設的最差條件下)和最佳方案(在假設的最好條件下)與之進行比較,獲取在各種可能條件下的項目凈現金流量狀況、債務承受能力和收益情況等一系列數據,確定整體最優方案,為科學決策做準備。There are a lot of the fund - raising ways of enterprises, such as issue stocks, issue securities, lease, bank borrowed money, retaining incomes, commercial credit etc. every way costs certain cost and certain redemption risk exists
企業的籌資方式有很多,如發行股票、發行證券、融資租賃、銀行借款、留存收益、商業信用等,但通過每一種方式籌集到的資金都要花費一定的代價,並且存在一定的償還風險。分享友人