虧損利益 的英文怎麼說

中文拼音 [kuīsǔnlìyì]
虧損利益 英文
tax-loss benefit
  • 虧 : Ⅰ動詞1 （受損失; 虧折） lose （money etc ）; have a deficit 2 （欠缺; 短少） be short of; be defi...
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  1. It thoroughly analyses the drastic competitive market faced by yongsheng group, which consequentially promote the enterprise inside continuously to improve its labor productivity, product quality, and improve the outer circumstances of services, anisomerous structures on the employee ’ s quantity and quality, and the inner circumstances which limited and affected the whole stuff diathesis ’ s improvement and enhancement. it sums up the existing problems on yongsheng group ’ s human resources development and management and puts forward the mode of yongsheng group ’ s 1e3p1c human resources management system. the mode of 1e3p1c human resources management system is composed of engage system, position analyse system, performance examine system, pay administration system, culture system

    永生集團同其他民營企業一樣也曾走過一段輝煌的時光，但隨著外部競爭環境的不斷變化，至1998年年底，已累計虧損200萬元，但近幾年來，集團高層管理者及時調整了管理思路和領導班子，至2005年低，集團公司利潤超過了公司重組集團效益最優時5個百分點，在長期的調查研究過程中，不難發現，永生企業在外部競爭環境日常激烈的情況下扭虧為盈並取得迅猛的發展的強大動力源很大程度上取決于其是在人力資源管理方面的及時調整，並在長期的模索中形成一套適合自身企業發展的科學合理的1e3p1c人力資源管理系統。
  2. The author suggests that our country should perfect the preemptive right of shareholders to subscribe to new share in order to protect the proportional benefits of shareholders in company ; meanwhile the rigid disinvestment system should be improved. at last the responsibilities of directors for increasing and decreasing company ' s capital illegally should be strengthened in order to make shareholders treated equitably and prevent directors from fighting for controlling power of company and other personal benefits

    之後指出，我國應完善股東的新股認購權制度，以保護股東在公司的比例性利益； 7t化的減資制度應予改善，對因虧損而減資，不必設置債揪異議程序，為餓東在公司增減資本中獲得公平的橢，防止董事藉此爭奪公司控制權或謀取其他私利，應強化董事在公司違法增減資本中的責任。
  3. The basis of assessment includes the expectation and the reliance interest. the expectation interest is of principle and the reliance interest is supplementary. the reliance interest mainly appears in contracts which are profitless and where profits are difficultly ascertained

    違約損害賠償的計算基礎有二，一是期待利益，一是信賴利益;其中，期待利益居於原則性地位，信賴利益居於補充地位，信賴利益主要存在於利潤難于確定場合和虧本合同場合。
  4. The interest income and the investment gains from this source, together with some dividends we received from equities, amounted to an impressive 67. 4 billion. this more than offset the book loss incurred in hong kong equity and the exchange loss to produce an overall investment income for the exchange fund of 44. 6 billion

    來自債券的利息收入與投資收益，再加上所收到的股息合共達674億元，數目相當可觀，足以抵銷港股造成的損失及匯兌虧損，令外匯基金全年整體投資收入達446億元。
  5. 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。
  6. At first, from the motive of listed comoany " s handle profit. the listed company will produce keen motive of manipulate profit in order to get the right of gathering the funds from the public market, in order to avoid loss the right of gathering funds from the public market because of consecutive three year ' s loss in business, in order to attain the qualifications to gather the funds from public continually, in order to match the banker to manipulate the stock price to acquire the exorbitant profits, in order to get the interest of the management layer

    首先，從上市公司利潤操縱行為的動機看，上市公司為了取得上市向公眾募集資金的權利、為了提高發行價格盡可能多地募集資金、為了避免連續三年虧損而被摘牌喪失向公眾募集資金的權利、為了達到配股資格線繼續向公眾募集資金、為了配合莊家操縱股價牟取暴利、為了管理層自身利益等目的，在相關政策法規不完善的情況下，產生了強烈的操縱利潤的動機。
  7. There are no accumulated loss in the most recent fiscal year, and the ratios of business profits and pre - tax profit to year - end paid - in capital are no less than 3 percent

    三、最近一個會計年度決算無累積虧損，且營業利益及稅前純益占年度決算實收資本額比率達百分之三以上。
  8. The section restricts this avoidance practice by allowing the commissioner to refuse to set off losses brought forward where he is satisfied that the sole or dominant purpose of a change in shareholding is the utilisation of those losses to obtain a tax benefit

    若稅務局局長信納股份擁有權改變的唯一或主要目的，是為了利用累積虧損餘額而獲得稅項利益時，稅務局局長可以根據這條款拒絕以虧損抵銷利潤，從而限制此等避稅的做法。
  9. In accordance with such negative situation as higher cost, lower benefit, worse fund revolving, and deficit, the paper suggests a new concept to improve financial management and economy benefit, and to adapt the market economy

    針對國有企業普遍面臨成本過高、長期虧損、資金周轉不靈、經濟效益低下等不利局面，文章就如何加強企業財務管理，在適應市場經濟發展的客觀條件下，充分發揮財務管理的功能和作用提出了新的思路，以改善企業財務狀況，提高企業經濟效益。
  10. First, induce accounting information lose true of ten kinds of concrete manifestations ; the next in order, from deliver the mistake information, mislead the economic behavior and injure everyone ' s benefits, cause the business enterprise loss in business, disturb the economic order, induct the economy crime, weaken the authority of the national finance and economics law and discipline and cause the budgetary establishment in receipt and expenditure in national or local public finance appear the direction mistake to wait five bane for expatiating accounting information losing really to the actuality livings

    首先，歸納了會計信息失真的十種具體表現形式；其次，從傳遞錯誤信息，誤導經濟行為、損害各方利益，導致企業虧損、擾亂經濟秩序，誘發經濟犯罪、削弱國家財經法紀的權威性、導致國家或地方財政收支預算的編制出現方向性錯誤等五個方面闡述了會計信息失真對現實生活的危害。
  11. The main aim of the refinements was to correct significant distortions arising out of an accounting practice of including interest earned on discount paper mainly us treasury bills in revaluation gains or losses

    改進的主要目的是修正因會計方法而把貼現票據主要是美國國庫券賺取的利息包括在重估收益或虧損內所引起的明顯曲解情況。
  12. On the basis of the above summary the creativities of the sharing systems of the shanxi merchants are discussed : ( 1 ) concentrating capital was the result of the average division in the form of organizing capital not the foremost motivation, witch was in fact in order to ensure the rights and benefits of shareholders ; ( 2 ) introducing labor - sharing system was the measure which the shanxi merchants adopt to the rise of the price of labor factor relative to that of capital factor in qing dynasty ; the labor - sharing system promoted the increase of profits of the shanxi merchants " enterprises greatly. however, that effectiveness came into existence only in normal condition. if enterprises were into the red or drawing near bankruptcy the labor - sharing system would otherwise steep up the decline of the enterprises

    在此基礎上，對晉商股份制的上述創新進行了討論：集中資本是資本股份化的結果，而不是最初動因，內在動因是維護股東權益；在收益股份化的基礎上，引入頂身股制是清代晉商企業應對勞動要素價值相對提高的舉措；頂身股制極大地促進了晉商企業利潤的增加，但這僅限於企業處于正常經營狀態時，當企業面臨虧損或瀕臨倒閉，頂身股制反而會加速企業的衰亡；晉商產權制度創新（包括產權結構、組織結構的創新）迫於清代晉商企業的內外部條件變化，具體形式的產權制度是創新主體面對環境變化從成本收益角度出發仔細斟酌、權衡的結果。
  13. Chapter three completely introduces our country ’ s company profits allotment system, including the characteristics of our country ’ s company profits allotment year, the scope, source, assignment proportion and payment method of profits allotment, power to make decisions, provident fund, community chest system, invalid allotment, and etc. chapter four analyzes the shortcomings of our country ’ s company profits allotment system, and then gives the author ’ s personal suggestions about the relevant regulations

    第三章全面介紹了我國公司利潤分配製度，分析了我國公司利潤分配年度的特點、利潤分配范圍、來源及分配比例、利潤分配支付方式、決定權、公積金、公益金制度、無效分配的法律責任等問題。第四章從強制性「兩金」的提取的缺陷、資本公積彌補虧損的不足和利潤分配比例的缺陷分析了我國公司利潤分配製度的缺點與不足。
  14. Where the statutory reserve fund is not sufficient to cover the company ' s loss from the previous year, the current year profit shall be used to cover such loss before allocation is made to the statutory reserve fund and the statutory welfare fund pursuant to the previous paragraph

    公司的法定公積金不足以彌補上一年度公司虧損的，在依照前款規定提取法定公積金和法定公益金之前，應當先用當年利潤彌補虧損。
  15. If the shareholders ' committee or the board of directors, in violation of the previous paragraph, distributes profit to the shareholders before covering company losses and making allocation to company statutory reserve fund and statutory welfare fund, the profit so distributed must be returned to the company

    股東會或者董事會違反前款規定，在公司彌補虧損和提取法定公積金、法定公益金之前向股東分配利潤的，必須將違反規定分配的利潤退還公司。
  16. This paper is trying to answer it. first of all, this paper analyses the system that promotes unfair related transaction and variance of regulatory regime, and explores relations of related transaction and earning management of loss companies. second, it uses the method that is different from literature in mainland china, adds the related transaction factor to consider the earning management of loss companies, and draws the conclusions through empirical method

    其次，本文採用不同於國內文獻的研究方法，引入關聯交易因素考慮虧損公司盈餘管理，通過經驗研究方法分別對關聯交易程度等級與資產收益率關系、虧損時間、關聯交易程度與盈餘管理三者關系、影響關聯交易因素及審計意見與盈利質量關系等關聯交易盈餘管理方面進行實證研究，並得出以下主要結論： 1
  17. Interest risk in pricing of life insurance product is defined as the loss probability resulting from unfavorable variation of real investment return rate of life insurance capital from policy ordered fixed credit interest rate

    本論文的研究對象是壽險定價利率風險，壽險定價利率風險是指壽險資金實際收益率與保單預定利率之不利偏差引起的虧損的可能性。
  18. If the invested entity realizes any net profits later, the investing enterprise shall, after the amount of its attributable share of profits offsets against its attributable share of the un - recognized losses, resume to recognize its attributable share of profits

    被投資單位以後實現凈利潤的，投資企業在其收益分享額彌補未確認的虧損分擔額后，恢復確認收益分享額。
  19. This is just surface reason of the rate of state - owned business indebtedness to increase. ( two ) state - owned business profit ability is bad, and appear payment of interest that is in net finance loss. namely business proceeds with tax before paying the interest has the scarcity to pay the interest charge

    （二）國有企業盈利能力差，出現了凈的財務虧損，也就是企業的付息得納稅前收益不足以支付利息費用，隨著利息拖欠額的增加，企業的負債率越來越高。
  20. To idiographic institution, the main causes of the debts forming are as follow : the finance rights and affair rights are digit in the process of the finance and tax system, the finance rights are up collecting, and the affairs rights are down moving, the finance gap formed in the process of the finance and tax system, the comparative economic shrink in the anaphase country reform, the finance ingathering became fewer : the political and the administration system reform is disjoint to the economic system reform, the village and town government financial action is lost echo obligation, the expenditure break through the budget, and so on, otherwise, the country financial system reform is lag, the invests are becoming bad for the country government intervention to economic field, the country government action is short of efficient criterion, cut down the centre transferring geld to the farmers and delay to carry out the legal payment ; the effective supervision to the loan is short of about national to the non - financial machine, and so on, so the debts form at last

    但從根本講，還是制度的原因，是國家通過制度的安排來對利益進行重新分配，導致鄉鎮政府財政收入短缺，產生債務需求，最終形成債務。從具體的制度上看，主要有:財稅體制改革中的財權與事權的錯位，財權向上集中、事權不斷下移;農村稅費改革產生財政缺口;農村改革後期出現的經濟相對萎縮，財政收入減少;政治制度和行政管理制度改革與經濟改革脫節，鄉鎮政府財政行為失去應有的約束，導致開支突破預算等等，產生債務需求。另外，農村金融體制改革的滯后;鄉鎮政府對經濟領域的高度介入，出現經濟投資虧損;政府行為缺乏有效規范，截留老百姓的轉移支付款項、拖延履行法定支付義務;國家對非金融機構借貸行為缺乏有效監管等等，產生債務供給。
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