虛構交易 的英文怎麼說

中文拼音 [gòujiāo]
虛構交易 英文
fictitious transaction
  • : Ⅰ名詞1 (空虛) void; emptiness 2 (政治思想等方面的道理) guiding principles; theory 3 (二十八...
  • : Ⅰ動詞1 (構造; 組合) construct; form; compose 2 (結成) fabricate; make up 3 (建造; 架屋) bui...
  • : Ⅰ動詞1 (把事物轉移給有關方面) hand over; give up; deliver 2 (到某一時辰或季節) reach (a cert...
  • : Ⅰ形容詞1. (容易) easy 2. (平和) amiable Ⅱ動詞1. (改變; 變換) change 2. (交換) exchange Ⅲ名詞(姓氏) a surname
  • 虛構 : fabricate; make up; fiction
  1. The second part analyze the direct causes of enron ' s abrupt collapse and probes into the set up of special purpose entities of hiding debts and counterfeit increase of income and profits, which received wide criticism from the investors, and the relevant transactions which caused the financial crisis of the company and resulted in the sharp shrink of its stock price and degradation of credit to junk bond

    內容涉及被投資者普遍指責的用於隱藏債務、增收入及利潤的特殊目的實體的搭建,以及觸發安然公司債務危機並由此導致其股價巨幅縮水、信用等級被降至垃圾級的關聯。第三部分從安然的發展戰略、企業文化、公司治理結等方面分析安然失敗的深層次原因。
  2. The analysis of five typical cases, which are miketer ' s cheating in listing, the artificial accounting by yinguangxia, the deceitful reorganization and inside story of yian technology, the chaos of creditor ' s rights and liabilities of jiuzhou stock company and the misappropriation of stock company ' s benefits by meiera stockholder, are listed from chapter 2 to chapter 6 respectively. the operation report, pronunciamentos and the medium and research institutions " comments on those companies are referred in this research, and the introduction of those companies, the facts of the credibility deficiency and the comments of those facts are also included in this analysis

    第二章至第六章分別對麥科特欺騙上市案例、銀廣夏假賬案例、億安科技假重組及內幕案例、九州股份債權和債務混亂案例和美爾雅大股東侵佔股份公司利益案例進行分析,案例研究參閱了幾家上市公司歷年業績報告、公告書、有關媒體及研究機對公司及事件的評論等材料,分析過程包括這幾家上市公司基本情況介紹、信用缺失的主要事實以及對案例的評述等。
  3. Comparing with the basic financial instruments, the derivative financial instruments have the peculiarities as followed ( l ) the derivative financial instruments are depended on the basic financial instruments ; ( 2 ) the value of the derivative financial instruments showes an obvious fluctuation ; ( 3 ) the business of the derivative financial instruments attributes go credit business, which has leverage ; ( 4 ) using the derivative financial instruments can elude the risks in a certain extent ; ( 5 ) the derivative financial instruments have very supernal risks ; ( 6 ) the conformation of the derivative financial instruments is very complex, which is difficult to understand to common investors ; ( 7 ) the business of the derivative financial instruments showes dummy ; ( 8 ) the business of the derivative financial instruments showes uncertainty

    與基本金融工具相比,衍生金融工具的特點主要表現在: ( 1 )衍生金融工具依存於基本金融工具; ( 2 )衍生金融工具的價值具有明顯的波動性; ( 3 )衍生金融工具的屬于信用,具有杠桿作用; ( 4 )利用衍生金融工具可以在一定程度上規避風險; ( 5 )衍生金融工具具有極高的風險性; ( 6 )衍生金融工具的造靈活復雜,難以為一般投資者理解; ( 7 )衍生金融工具具有擬性; ( 8 )衍生金融工具具有不確定性。
  4. As to the doctrine of liability fixation the author thought that, in line with the duty of care of different subject of misrepresentation, ve should built three different standards consequently which were strict liability, fault liability liability on willfulness. as to cautionary relation, this thesis maintained that it could be classified into cautionary relation on transaction and cautionary relation on loss, and that the former was the fast knot on the question of cautionary relation on civil responsibility of misrepresentation, and that we should built presumptive rule on cautionary relation referring to the relative institute of america

    關于歸責原則,作者認為應當根據不同假陳述主體對信息披露所負的注意義務提出嚴格責任、過失責任和故意責任三個相應歸責標準,其中,嚴格責任適用於證券發行人,過失責任適用於除發行人之外的其他所有信息披露文體,故意責任適用於中介機承擔連帶這種特定情形。損害後果作為假陳述的必備要件之一,僅限於財產上的損害。對于因果關系,文章將其分為的因果關系和損失的因果關系,認為前者是假陳述民事責任因果關系的癥結所在。
  5. Analysis on the nature of obtaining letter of credit by fictitious transaction

    虛構交易騙取信用證行為性質分析
  6. The content of each part follow as : in the first chapter, as start point and base of the paper, this part focuses on the basic study of definition characteristic of no, and the existing base of no - e - commerce environment ; in the second one, this part studies the theory base of no comprehensively applying the theories of core competence competent strategy and transaction cost ; chapter three studies the no from the coordination of no, and gives the structure clarification and characteristic of no firstly, at the same time, put forward the concept of virtual enterprise cluster ; based on such conclusion, studies the model of no from life cyc organization level process and value chain, and operational mode ; in chapter four, a theoretical explanation was addressed on the above structure by modeling no with game theory and graphic theory ; in the fifth chapter, on the bases of analysis of no operational risks, coordination mechanism of no was studied by individually modeling the no without core and no with core, and then put forward the solution for coordination mechanism of no ; as an important component of coordination mechanism of no, chapter six explored some basic concept of trust and importantly put forward the way of how to build trust in no, especially investigated the supporting function of valid reputation mechanism of no for the trust building, importantly an operational method on building reputation mechanism and evaluation method in no were given ; the last chapter applied the conclusion of the paper to investigate the famous trade web - sunbu. com analyzed its shortcoming and gave the advices of developing

    全文共分為七章,主要內容如下:第一章作為全文的理論出發點和基礎,圍繞網路組織的定義、特徵以及網路組織生存基礎- -電子商務環境等方面對網路組織的基本概念進行了闡述;第二章綜合運用核心能力、競爭戰略和費用理論對網路組織產生的理論基礎進行闡述;第三章首先從組織協調的角度對網路組織進行了研究,給出了網路組織的結,分類和特徵,同時並給出了擬企業群簇;然後在此基礎上分別研究了網路組織的生命周期模型、層次模型、過程模型、價值鏈模型,以及運行模式;第四章綜合運用博弈論、圖論的相關知識,通過建網路組織的模型,對上一章所研究的網路組織結的形成機理給出了一種理論解釋;第五章在分析網路組織運行風險的基礎上,分別建立無盟主網路組織的博弈論模型和有盟主網路組織的博弈論模型,詳細研究了網路組織的協調機制,然後給出了網路組織協調機制的解決方案;第六章作為網路組織協調機制的重要組成部分,本章在討論了網路組織中建立信任機制的必要性的基礎上,研究了網路組織信任關系的類型,提出了在網路組織中如何建立信任機制。
  7. This thesis is mainly on the civil liability for misrepresentation on the securities market and is divided into three parts. the first part of this article is focus on the definition of misrepresentation and compromises the following topics. first, this article held that misrepresentation is the behavior of unjust and improper disclosing information and stating facts, secondly, the author thought misrepresentation could be classified according to subject of misrepresentation, stage of information disclose, natures of misrepresentation and contents of misrepresentation

    從主體上來看假陳述的主體具有特定性,其主體主要包括發行股票或公司債券的公司、負責證券承銷事務的證券公司以及為證券發行出具文件的中介機;從客體上說,假陳述違反的是證券市場信息披露制度中的義務性及禁止性規范;從客觀方面來看,假陳述的手段是製造假相或掩蓋真相,使投資者產生錯誤認識而進行證券;從主觀方面來說,假陳述主體主觀上須有過錯。
  8. Owing to institutional, cultural, social and policy - triggered factors and the resulting opportunistic motives of organizations and individuals, there are abundant behaviors breaking laws and violating discipline, such as misrepresentation, earnings management, purchased auditing, fraudulent auditing, false information transmission, insider trading and etc, in the process of information transmission in china ' s securities market. as the result, market efficiency is undermined, both interests and confidence of investors are impaired

    由於機和個人的機會主義動機及其背後的經濟制度因素、歷史文化因素、社會因素、政策性因素等誘因,我國證券市場信息披露、信息傳遞和信息運用過程中存在著比較嚴重的假陳述、盈利操作、購買審計、審計舞弊、假或不實信息傳遞、內幕等利用不對稱信息優勢謀取私利的違法違規行為,證券市場有效性大大降低,投資者(尤其是中小個人投資者)的利益受到侵害,投資者對證券市場的信心開始動搖。
  9. There are many related party transactions between them. because transfer pricing is different from market price and supervisor often pay more attention to profit, many listed companies often use related party transactions to get fictitious profit

    關聯的不確定性和其定價政策的非市場性、多樣性以及市場監管對利潤指標的過分重視,導致我國的許多上市公司利用關聯利潤、粉飾報表。
  10. A former vice - president of a local bank and six other defendants were meted jail terms ranging from nine months to 33 months for defrauding letters of credit facilities totalling nearly 15 million fr

    一名本地銀行前副總裁及另外六名人士,以十八項騙取多張總值接近一千五百萬元的銀行信用證,被判入獄九個月至三十三個月不等。
  11. Article 184 if anyone, in violation of the provisions in article 71 of this law, obtains illegitimate benefits or shifts risks to others by manipulating securities trading prices or fabricating sham securities trading prices or securities trading volumes, his illegal gains shall be confiscated and he shall be fined not less than the amount of but not more than five times the illegal gains

    第一百八十四條任何人違反本法第七十一條規定,操縱證券價格,或者製造證券假價格或者證券量,獲取不正當利益或者轉嫁風險的,沒收違法所得,並處以違法所得一倍以上五倍以下的罰款。成犯罪的,依法追究刑事責任。
  12. With the normative research method, this paper at first analyzes the concepts, ideas, characteristics of virtual enterprise and the fundamental model of operation, explains the cause of the origin and evolution of virtual enterprise, advances the original background and definition of virtual construction. by a comparison between virtual construction and traditional project management organization mode, the fundamental conditions of the application of virtual construction in domestic construction industry are analyzed from aspects of the change of project management organization mode, the basis of cooperation and the degree of information modernization. because of the continual development of virtual construction in practice, this paper makes further study on its concept and meaning, gives description of the process and system structure of virtual construction and the select principle of cooperate partner

    首先分析了擬企業的概念、思想、特點以及運作的基本形式,運用費用經濟學、戰略管理的相關理論解釋了擬企業產生發展的原因;結合建築行業的技術經濟特點,提出了擬建設的產生背景及其定義,通過擬建設與傳統工程項目管理組織模式的對比,從工程建設項目管理組織模式的轉變、合作的基礎、信息化程度三方面分析了擬建設在我國建築業應用的基礎條件;擬建設在實踐中不斷地發展,本文進一步解釋其定義及其內涵,描述了擬建設的過程和體系結以及合作夥伴的選擇原則,分析了擬建設模式對建築企業組織結的影響;結合組織發展的最新趨勢,提出了組織擬化的概念、過程,分析了企業組織結的演變;最後分析了擬企業在我國建築業的應用前景,提出了推動擬企業在我國建築業應用的建議。
  13. Secondly, from the pattern of listed company " s handle profit. they often use these ways to manipulate profit, such as connected bargain obviously is unfair, forge documents manufacture busines, abuse the accountancy policy, ask for help of local government and so on

    其次,從上市公司利潤操縱的方式看,利用顯失公允的關聯、偽造單據經濟業務、濫用會計政策假帳真算、藉助地方政府的默契配合等是上市公司利潤操縱普遍採取的方式。
  14. Among these irregular behaviors, there exist some things much the same, like overdrawing fund, legal persons exchanging stock in name of individual, intermediary institutions putting forward fabricated certifications, listed companies showing fabricated financial statements and market controlling, issuing stock by chief, exchanging stock irregularly, expanding fabricated information, etc. nearly twenty accounting rules have been decreed so far since the first accounting rule was declared in 1997 in china

    中國證券市場出現的違法、違規行為具有一定的同質性,主要表現為透支挪用資金、法人投資者以個人名義炒股、中介機出具假證明、披露假財務報表、市場操縱、欺詐發行、內幕假消息等。我國自1997年公布第一個會計準則以後,至今為止已頒布了近20個準則,不斷修訂《公司法》 、 《證券法》等各種監督法規,但仍然無法徹底制止財務報告舞弊案例的發生。
  15. The main tort activities in the securities market can be classified as follows : 1 ) falsified or misleading information on important omissions that result in losses for investors during securities transaction ; 2 ) manipulation of securities market ; 3 ) securities exchange personnel with inside information ; and 4 ) issuance of securities to the public without prior approval by authorized body according to law

    《證券法》中的證券侵權行為包括假陳述,誤導、重大遺漏,操縱市場,內幕,發行人擅自發行證券等。產生民事侵權責任的成要件是:首先,有侵權行為存在,即存在假陳述,誤導、重大遺漏行為,操縱市場行為,內幕行為和發行人擅自發行證券行為。
  16. Article 181 if an employee of a stock exchange, securities firm, securities registration and clearing institution or securities trading service organization, or a staff member of the securities industry association or the securities regulatory authority intentionally provides false information, forges, alters or destroys trading records or inveigle investors into purchasing or selling shares, his professional qualifications shall be revoked and a fine of not less than rmb30, 000 but not more than rmb50, 000 shall be imposed

    第一百八十一條證券所證券公司證券登記結算機證券服務機的從業人員證券業協會或者證券監督管理機的工作人員,故意提供假資料,偽造變造或者銷毀記錄,誘騙投資者買賣證券的,取消從業資格,並處以三萬元以上五萬元以下的罰款屬于國家工作人員的,還應當依法給予行政處分。成犯罪的,依法追究刑事責任。
  17. Fvte uses a scalable and extendable architecture with front and back office capabilities, allowing different traders to place orders and square off their positions in an interactive manner

    Fairex引擎採用可擴充及可延展的方式建,兼備前後端系統操作功能,能同時處理不同者的買賣指令,並以互動方式與買賣雙方進行議價。
  18. A piece of negotiable paper representing a fictitious financial transaction and used temporarily to sustain credit or raise money

    空頭支票代表的金融的可轉讓票據,暫時用於維持信貸或籌集錢款
  19. Article 188 anyone who, by fabricating and disseminating false information that affects securities trading, disrupts the order of the securities trading market shall be fined not less than rmb30, 000 but not more than rmb200, 000

    第一百八十八條編造並且傳播影響證券假信息,擾亂證券市場的,處以三萬元以上二十萬元以下的罰款。成犯罪的,依法追究刑事責任。
  20. Through the research work of america ' s security legislations governing civil liability of misstatement in the stock trading market, the author analyzes the constitutive requirements that lead to the identification of civil liability of misstatement and associated civil compensation in china ' s security trading market

    通過對美國證券法中對證券市場假陳述的民事責任的研究中,分析並完善我國證券市場的假陳述的民事責任的成要件和民事賠償。
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