認定利息 的英文怎麼說

中文拼音 [rèndìnglìxī]
認定利息 英文
deemed interest
  • 認 : 動詞1 （認識; 分辨） recognize; know; make out; identify 2 （建立關系） enter into a certain rela...
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 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...
  • 認定 : 1 （確定地認為） firmly believe; affirm; identify with ; maintain; hold 2 （決心要; 很想要） set ...
  1. The author takes the views that conservatism is the representation of protecting and balancing the benefit of the proprietors of the property rights of accounting information, conservatism convention is the outcome of the institutional change of the property rights of accounting information, the inspiration of conservatism ' s innovation comes from the institutional change of the property rights of accounting information and its innovation, moreover, from the perspectives of the theory of agent - principal, since the choosing of conservative accounting polices must be provided with some economic consequences, the pursuing of economic benefits by different properties makes conservatism has its realistic conditions and objective factors that make it exist

    本文經過論證認為：謹慎性原則是保護和均衡會計信息各產權主體利益的重要體現，謹慎性慣例的產生是會計信息產權制度變遷的產物，其發展動因來自於會計信息產權制度的變遷及其發展變革；另外，從委託代理理論的角度來看，在信息不對稱的現實情況下，謹慎性會計政策的選擇必然會具有一卜加沈運學院mi ：學位淪上摘真定的經濟後果，各個利益關系主體對于相關利益的追求使得謹慎性原則有了其存在的現實條件或客觀因素。
  2. Note : under the inland revenue ordinance, contributions towards two other kinds of recognised occupational retirement schemes are also deductible from the assessable income. the schemes include : those under which an exemption certificate is issued under section 7 of the occupational retirement schemes ordinance cap. 426, and those operated by the government of a country or territory outside hong kong or any agency or undertaking of or by such a government which is not operated for the purpose of gain

    注：根據稅務條例，還有兩類認可職業退休計劃下的雇員可就其供款在應課稅入息中扣除，這包括a根據職業退休計劃條例第426章第7 1條獲發豁免證明書的計劃及b由香港以外的政府或該政府的或由其指定的任何非牟利代理機構或企業營辦的計劃。
  3. We have found the best ways to optimize the growth of quality zno films and got highly c - axis oriented zno films. the microstructures of the films were observed by afm. after analyzing the crystal structures, the crystal tropism and the surface conformation flatness, we found the result that the substrate temperature of 400 ? is ideal for silicon substrates, which conforms to the result of the structure analyse. by analyzing the magnetism of zno films, we found that the films appropriately doped with fe, co ions have magnetism at room temperature and their magnetism can be improved by doping other little cu ion, but it is not certain that the content of cu is higher, the film has more magnetism, so it has the best content of cu. moreover, the films which have best crystal structures may not have the best magnetism

    我們採用原子力顯微鏡（ afm ）方法觀察薄膜的顯微結構，利用所得的圖象信息對薄膜的晶粒結構、晶粒取向、表面形態平整度等進行分析討論，認為400的襯底溫度對硅襯底薄膜是合適的，與結構分析的結果一致。通過對薄膜磁性能的分析和研究，我們得出一些有意義的結果：適量過渡金屬離子fe 、 co摻雜的zno薄膜，在室溫下具有鐵磁性，而在此基礎上摻入少量的cu離子能改善薄膜的磁性。摻cu量有個最佳值，而且結構最好的薄膜磁性不一定最好。
  4. Both sides thinks to should consult conventional any other business, can include labor share out bonus, worker dividend extra dividend allocates, the item with the pay etc of social insurance fund and worker relative allocation

    雙方認為應協商約定的其他事項，可包括勞動分紅、職工股的股息紅利分配、社會保險基金的繳納及其他與職工分配有關系的事項。
  5. In semi - fragile image watermarking algorithm, a robust watermark and a fragile watermark are extracted from the third approximation coefficient of wavelet transform of the original image. the two watermarks are embedded into the third vertical and horizontal detail coefficients. when authenticating image, image can be authenticated correctly and attacked parts can be localized through comparing the original watermarks and extracted watermarks

    其中，完全認證方法，利用qr分解的特性把圖像的邊緣信息嵌入到載體圖像中，演算法對各種攻擊都具有很好的敏感性;內容認證方法，從載體圖像中提取出一個脆弱水印和一個魯棒水印，並把它們重新嵌入到載體圖像中，認證時，通過兩個水印在圖像傳輸前後的變化情況來對圖像的保留價值進行評估，並準確定位受攻擊部位。
  6. There are three steps of the concrete process of the algorithm : initial localization, separating image and confirmation. firstly, single gaussian model is used to imitate skin - color distribution, meanwhile, skin probability images which is smoothly disposed using middle wave is calculated to attain the initial localization. secondly, in order to separate the latent face region, it uses multimodal information that includes the region growing 、 the hue and brightness 、 skin probability images etc. at last, it adopts the criterion of morphology analysis and face characteristic draw to confirm the latent region

    演算法的具體過程主要分為三個階段:人臉初定位、人臉分割和人臉確認，首先採用高斯模型來模擬膚色分佈並構造出膚色概率圖進行人臉的初定位，並對膚色概率圖採用中值濾波進行平滑處理，接著利用區域生長準則和融合色度、亮度以及膚色概率圖等多源信息相結合的方法對圖像進行分割，以達到分割出潛在臉區的目的，最後採用人臉整體形狀的確認準則和人臉特徵提取的確認準則相結合的方法對潛在臉區的最終確認。
  7. In this paper, chroma dc coefficients are selected as the carrier data because chroma dc coefficients are robust. also, alterable steps are used to select one part of the coefficients, so the watermark is imperceptible ; before watermark embedding, the watermark is divided into many parts, every part is individually embedded into one gop of the video, even if a gop is destroyed, the watermark can be extracted correctly, this methods promotes the robustness of the watermark ; in addition, in order to promote the security of the watermark, the user ' s id and password are used to generate chaos sequence by the chaos system which is created in this paper, later, watermark is mixed by the chaos sequence. also, the embedding position of the watermark bit is modified by one chaos sequence, so, unauthorized person can not extract or remove the watermark, since the embedding position is unknown

    本文認為，色度dc系數是魯棒性非常好的參數，因而選擇色度dc系數作為水印信息載體，同時，採用可變的步長選擇部分系數，保證了水印的隱形性；在嵌入水印時，本文採用水印信息「網格劃分」 、各子塊獨立嵌入視頻的方案，由於水印信息子塊是相對獨立的嵌入視頻中的每一相對獨立的圖組當中，即使某一圖組收到一定破壞，也能夠恢復水印信息，使水印的健壯性得到提高；此外，為了提高水印信息的安全性，在嵌入水印信息時，根據用戶輸入的id號和密碼，利用本文構造的混沌系統產生的混沌序列對水印信息進行變換，同時，對每一水印信息比特的嵌入位置也採用了偽隨機序列進行調整，這樣，未授權用戶不能提取水印信息，也難以擦除其中的水印信息，因為嵌入的位置是未知的。
  8. At first, the author shows the accounting ethics which has been studied all over the world and the theoretical and practical significance of accounting ethics research ; and makes clear the definition and targets of accounting ethics and poses six postulates for accounting ethics research. the author holds that accounting morality is what accountants should behave in the stakeholder ; while accounting ethics is not only what accountants should behave in the stakeholder, but also what accountants behave actually in the stakeholder ; the targets of accounting ethics are : moral reasoning about accounting environment, accounting institution, accounting behavior. the postulates of accounting ethics include : the postulates of scarceness of resource, environmental uncertainty, incomplete information, positive transaction cost, bounded rationality social human, opportunism

    首先對國內外會計倫理研究現狀進行了回顧，說明了會計倫理研究的理論意義和實踐意義，明確了會計倫理的定義和研究對象，提出了會計倫理研究的六大假設，認為會計道德是指會計人員在企業各利益關系者之間的行為應該如何，而會計倫理既包括會計人員在企業務利益關系者之間的行為應該如何，還包括會計人員在企業各利益關系者之間的行為事實如何；會計倫理研究對象包括對會計環境、會計制度和會計行為進行倫理推理；會計倫理假設包括資源稀缺假設、環境不確定性假設、信息不完備假設、交易成本為正假設、有限理性社會人假設和機會主義假設。
  9. Surveying the theories and practice all over the world, the countries such as german insist on contract responsibility according to providing contract by silent information and protecting the third party. however, america and england tend to infringement responsibility, because they think there is n ' t strict contract relations between accounting and the third party, and cpa against the liability stipulated in advance. the third party can be devided to the direct third party, the predicted third party and the third party which can be predicted reasonably

    縱觀世界各國學說與實踐，德國等大陸法系國家一般主張為契約責任，這主要是以默示的信息提供契約，具保護第三人效力的契約，契約締結上的過失等理由為依據；而英美法系國家，判例和學說趨向降旗認定為一種侵權責任，因為會計師與第三人之間並無嚴格意義上的契約關系，雖然對注冊會計師而言，第三人具有合理的可被預見性，但第三人畢竟是不確定的多數人，因而會計師違反的是法律事先規定的義務，侵犯的是一般公民的權利，是絕對權，只能依侵權行為的責任構成追究責任。
  10. The statistic of wavelet transform coefficient algorithm can solve the periodic noise, high - energy noise and some non - gauss noise simply and effectively ; bi - spectrum can acquire more information from the original signal than power - spectrum, detect more information except from range and restrain the gauss noise. short - time speech signal can be considered as stationary and with periodic non - gauss signal, so we can make use of bi - spectrum to obtain the speech character and separate the speech and noise and detect morse telegraph signal ; complex number spectrum variance algorithm is put forward based on the deeply observing speech data, it is a new algorithm, experiment show that it is simple, effective

    統計演算法在解決周期信號、高能噪聲和高斯信號方面有獨特之處，能簡單有效提取以上噪聲的特徵;雙譜能夠提供比功率譜更多的有用信息，有效地檢測信號幅度之外的其它信息，並能有效抑制高斯噪聲，短時語音信號一般認為是平穩且有一定的周期性的非高斯信號，因而可以利用雙譜來提取語音信號特性並實現信噪分離;復數譜方差演算法是在對語音信號進行深入觀察和分析的基礎上而提出來的一種全新的語音特徵提取方法，此方法簡單而有效的提取了語音、噪聲的特徵以及檢測莫爾斯信號，基於實驗表明，該演算法取得了很好的效果。
  11. ( 5 ) in analyzing the cases of information asymmetry issue of listed companies, the dissertation simplifies the theory raised by foster, the american accountant and economist, boly, brown, etc, explaining the influence on the price fluctuation caused by the ration of share distribution, share transfers, etc. the dissertation holds the opinion that the basic risky coefficient and systematic coefficient in sharp model can be easily calculated by comparing the practical interest rate of one particular stock to the interest rate of the whole stock market during the same period

    （ 5 ）本文在對上市公司信息不對稱問題的實證分析中，簡化了美國會計師、經濟學家福斯特、威克利、鮑利、布朗等人對上市公司派、送、轉股比例對股票市場的價格變動研究的市場模型，認為通過研究某支股票在某個具體時間內的實際收益率和相同的時間內股票市場的實際收益率，就可以方便地定出夏普模型中的基礎性風險系數和系統性風險系數。
  12. In the first chapter, this paper define the loan behavior of commercial banks as some kind of contract under the market condition, then provides its five premises. furthermore, it performs a academic deduction econometrically by a monopolized market structure model, in terms of both free interest rate and constricted interested rate, from which conclusion is drawn that, also proved by loan rationing theory in various aspects, if there is complete information, loan contract will be helpful to transfer risks. chapter 2 is concentrated on china ' s stated - owned commercial banks

    本文首先對商業銀行信貸行為進行界定，認為商業銀行的信貸行為是市場化的合約行為，並提出了市場化合約行為的五大前提條件，並通過構建壟斷型市場結構下在利率受到限制與利率不受限制條件下商業銀行信貸行為的理論模型對市場化信貸行為進行數學上的推導、分析，得出在利率限制條件下商業銀行與企業之間具有完全信息時，信貸合約是有轉嫁風險的行為，以及利率限制條件下商業銀行與企業之間具有不對稱信息和利率不限制條件下商業銀行與企業之間具有不對稱信息時的各種情況。
  13. On the basis of exploring the various conceptions the writer redefined computer crime and set forth a new and original view as follows : " computer crime is the behavior of the person who brings serious harm to society by using computer as a tool and by using the technology of computer information and specialized knowledge to illegally to encroach on the safety of computer and its network

    在探討各式概念的基礎上，對計算機犯罪概念重新作了界定，提出了自己獨到的見解。認為「計算機犯罪是行為人利用計算機信息技術和專門知識，以計算機為工具，非法侵害計算機及其網路安全的嚴重危害社會的行為。 」
  14. You can use these properties to determine whether acknowledgement messages should be generated when your messages reach or fail to reach their destination queue, or when the messages are retrieved from the queue by the target application

    可以利用這些屬性來確定當消息到達或未能到達目標隊列時，或者當目標應用程序從隊列中檢索消息時，是否應生成確認消息。
  15. Accordingly, place produces the analytic personage of research center of 3 class market to think in, from its the loan time limit of set and reimbursement means and month offer the characteristic with little, high interest to be able to see, " the balloon is borrowed " the person that do not suit all rooms to borrow, accord with the following the crowd of 4 features can consider to choose " the balloon borrows " : it is to consider short - term room to borrow, have ahead of schedule the person buy a house of reimbursement demand ; 2 it is to anticipate future is shorter fixed number of year ( the 10 years longest ) in oneself capital actual strength can have bigger rise or the person buy a house that later period will have big fund to enter zhang ; 3 it is loan period repays only less month is offerred, use the others money to other investment channel, invest strategic eye and the house property investor that dare to assume a risk with obtaining what invest redound higher to have ; the 4 house property consumer that are estate of the good - paying in applying to

    因此，中原地產三級市場研究中心的分析人士認為，從其設定的貸款期限和還款方式以及月供少、利息高的特點可以看出， 「氣球貸」並不適合所有的房貸者，符合以下4個特徵的人群可以考慮選用「氣球貸」 ：一是考慮短期房貸，並有提前還款需求的購房者；二是預期未來較短年限（最長10年）中自己的資金實力會有較大提高或後期將有大額資金進賬的購房者；三是借款期僅償還較少月供，將其餘款項運用至其他投資渠道，以獲得更高投資回報的具有投資戰略眼光和敢於承擔風險的房產投資者；四是適用於中高收入階層的房產消費者。
  16. However, with inflation and interest rates increasing, investment returns for insurance companies grew, and some scholars proposed that investment income should not be ignored in determining the profit margin. soon after, the view was quickly accepted in non - life insurance field. the article derived out a model, which included underwriting profit margin and investment rate of return

    但隨著責任保險業務的不斷增長，通貨膨脹的提高以及利息率的增加，使得投資利潤占產險公司利潤總額的比重不斷增長，一些學者認為在確定定價利潤因子時不應忽略其投資性收益，這一觀點在非壽險領域很快獲得了一致的認同。
  17. Chao chien - ming was found guilty wednesday of using privileged information to buy shares of a partly state - owned property development company

    趙建銘星期三被認定利用特權信息購買一家部份國有房地產開發公司股票的罪行成立。
  18. Although professional managers, with the advantages of time and inside knowledge, can run a business to suit their own interests, family owner - managers are often thought to be less prone to such “ agency risk ”

    盡管那些有時間和內部消息便利條件的職業經理人們會從自身利益出發來管理公司，家族企業的所有者經營通常被認定較少「代理風險」傾向。
  19. As to the definition of the subjects " " purchase " and " sale ", a more strict explanation should be applied on the occasion of normal day - to - day cash for stock transactions. on other occasions, the pragmatic or subjective approach is more proper

    在規范對象行為的認定問題上，在現金買賣場合可以適用比較嚴格的解釋；在其他交易情形，美國法上對「非正統交易」場合採用的主觀認定法可以參考，即須考慮內部人利用內幕信息的可能性。
  20. The author thinks that though civil liabilities of information disclosure is a kind of contract liability when the contract exists, it is better to be treated as a kind of tort liabilities for the follow reasons : firstly, the foundation for civil liabilities of information disclosure is the breach of legal obligations, not contract obligation ; secondly, tort liabilities is more conducive to the protection of investors " interests ; thirdly, contract liability is not helpful in establishing a uniform civil liabilities system of information disclosure, because there are no contract exit in securities trading under most of circumstances, in this situation people can only get the protection by tort liabilities ; last, tort liabilities is a great help in adhering to the principle of good faith

    第二章信息披露的法律性質。關于信息披露民事責任的法律性質，雖然在某些情況下契約責任成立，但筆者認為信息披露民事責任的性質，還是采侵權責任說為妥當。因為：第一，信息披露民事責任的產生是基於法定義務的違反，而非契約義務的違反；第二，侵權責任較契約責任擴大了承擔責任的主體范圍，更有利於保護投資者；第三，合同法理論救濟，潛在地破壞了信息披露民事責任體系的一體化。
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