衍生法則 的英文怎麼說
中文拼音 [yǎnshēngfǎzé]
衍生法則
英文
recursive rule- 衍 : [書面語]Ⅰ動詞（開展; 發揮） spread out; develop; amplifyⅡ形容詞（多餘） redundant; superfluousⅢ名...
- 生 : Ⅰ動詞1 （生育; 生殖） give birth to; bear 2 （出生） be born 3 （生長） grow 4 （生存; 活） live;...
- 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
- 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
- 衍生 : [化學] derive
- 法則 : rule; law
-
In the framework of the generative grammar, the government and binding theory provides us evidence of the classification of these sentential types semantically and syntactically : the argument structure and epp determine the obligatory elements at the sentential level, morphological rules and the case theory motivate the production of some derived sentence types
生成語法管約論框架內分析了劃分的語義和句法依據，謂詞的題元結構和epp決定了句子層面的必有成分，同時形態規則的作用和滿足格理論還會推導出一些衍生句式。Here, the managed objects are classified into four types : m - based ( storing all resource information in memory ), md - based ( storing the base managed object in memory and the list of attribute in persistent storage ), mr - based ( storing the base managed object in memory and accessing the resource directly ) and d - based ( storing all resource information in a database ). to achieve those, a generic class is designed for the need of the basic managed object ; as a result, the managed object class abstracted from the managed objects mentioned above can be derived from this generic class when corresponding attributes and methods are added. finally, a mib storage structure of a real application inherited from its super classes can be constructed
該實現方法首先根據管理系統中被管對象的特點將其分為基於內存（ m - based ） ，基於內存?數據庫（ md - based ） ，基於內存?指針（ mr - based ）和基於數據庫（ d - based ）等四種類型；其次，定義被管對象基類用於描述通用的被管對象，然後以此基類為基礎，繼承並添加與具體模式有關的數據成員和方法成員，實現其它類型的被管對象類；對于具體的網管應用，則根據具體要實現的被管對象特點，從合適的被管對象類衍生，添加與具體應用有關的代碼，即可實現相應的mib存儲結構。The dissertation mostly discuss that the appearance of the derivative financial instruments brings the traditional acounting theory about a tremendous influence, behaving as followed ( l ) as unexecutive bargains, the derivative financial instruments do n ' t accord with the past occurrence rule which the financial reports emphasize, so they are not the proper asset or debt, and ca n ' t be reflected in the financial reports
第二章，主要討論衍生金融工具的出現對傳統會計理論產生了巨大的影響，具體表現在： （ 1 ）衍生金融工具作為一種未執行的合同交易，由於不符合財務報表要素所強調的過去發生原則，因而不是嚴格意義上的資產或負債，無法在財務報表中予以反映。The author holds that how to make an accounting recognition of eso depends on the economic nature itself and eso should belong to the " eso " accounting item - a type of special equity, which reflects the fact that the executive get the residual claim so the original equity has to be distributed again ; while eso should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ; with regard to the information disclosure of eso, the author draws the conclusion that the emphases of information disclosure ought to be in the notes of financial statements after the accounting recognition and measurement problems have been solved. which financial accounting policy is adopted and the content of eso plan should be laid stress on so that the financial statement users can get useful decision information. part 3 : the actuality of eso in china and suggestions on accounting treatment this part includes chapter 5 and chapter 6
筆者提出經理人股票期權的會計確認應依據經理人股票期權這一事物的經濟實質，將其歸屬於一種特殊的所有者權益科目? ? 「經理人股票期權」科目，從而將原有的所有者權益重新細分類別並進行價值分配；而經理人股票期權的會計計量則因其同時具有金融衍生工具的性質，宜採用公允價值法，結合經理人股票期權的初始確認和終止確認進行初始計量和終止計量；關于經理人股票期權的信息披露問題，筆者認為由會計確認和會計計量解決了經理人股票期權的表內確認問題后，應著重在表外披露採用何種會計政策對經理人股票期權進行確認和計量，並披露相應的非財務信息，包括經理人股票期權計劃的主要內容等，以利於報表使用者獲得有效的決策信息。The prudent investor rule is the basic principle as a direction for fiduciaries, which evolving from the legal standard of care imposed on fiduciaries and experiencing prudent man rule, harvard college rule and new prudent investor rule
摘要謹慎投資者規則是英美法系指導受託人投資的基本原則，其衍生於受託人的謹慎義務，先後經歷了謹慎人規則、哈佛學院規則和新謹慎投資者規則。分享友人