負債成本 的英文怎麼說

中文拼音 [fùzhàichéngběn]
負債成本 英文
cost of debt
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 成 : Ⅰ動詞1 （完成; 成功） accomplish; succeed 2 （成為; 變為） become; turn into 3 （成全） help comp...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. For the especial political regime in our nation avianizes the rural fiscal system of inward function, which induce phenomena as follows, during producing or providing public products as the deputy of rural residents ( mostly, peasantry ), whose are the village and town governments and their superior governments ( from the clientage aspect ). not only the substitutive costs from the village and town governments represent their revenue and expenditure, and that from superior governments transfer to it by the stimulant mode of them and their superior governments, but also the governments show the substitutive costs from their superior governments transferring as the form of the rural expenditure, which will increase their revenue and expenditure. it is village and town indebtedness of inherent mechanism

    由於我國特殊的政治體制弱化了農村財政體制應有的功能，致使作為鄉鎮居民（主要為農民）代理人的鄉鎮政府及上級政府（從委託? ?代理關系的角度看）在生產或提供農村公共品時會產生以下現象：不僅鄉鎮政府產生的代理成本表現為鄉鎮支出，上級政府產生的代理成本會通過上級政府與鄉鎮政府激勵相容的方式而層層轉嫁給鄉鎮政府，而且鄉鎮政府有著將上級政府所轉嫁的代理成本進一步以鄉鎮支出的形式表現出來的激勵，從而加大了鄉鎮支出，這是鄉鎮負債產生的內在機理。
  2. According to reality situation hi bank of china mudanjiang branch, the author goes step further to detail and perfect the alrm ' s index within the rule of the central bank and bank of china head office. from secondary banks point of view, the author applies system theory, cybernetics and linear programming theory to establish a set of the index system of the alrm of bank of china mudanjiang branch. the author refers to strengthen and perfect the internal control institution and preventative measure of risk and establish alrm ' s integrated evaluation model and examinatorial method

    論文從二級分行的角度，應用系統理論、控制論和線性規劃理論，建立了一套適合中國銀行牡丹江市分行資產負債比例管理的指標體系，提出了加強和完善中國銀行牡丹江市分行資產負債比例管理的內部監控制度和風險防範措施，建立了該行資產負債比例管理綜合評價模型及考核辦法，並對其組織機構的設計及指標的管理提出了相應建議，初步形成了一套資產負債比例管理的組織、指標管理和評價考核體系，從而使中國銀行牡丹江市分行能夠更好的管理本行的資產和負債，創造更大的效益，增強其競爭能力。
  3. The truth was that carrian was already deep in debt and the sale of gammon house was in fact never actually completed

    事實上，佳寧已負債累累，金門大廈的出售根本是未完成的交易，報稱的利潤更從未兌現。
  4. Your argument for the inverse ratio

    你的資本總額與負債成反比的觀點. .
  5. Expounds the five main aspect of risk in national commercial bank, i. e. signal liability structure, bad loan quality, low capital efficiency, imperfect restriction on interior power, thin consciousness on risk avoidance ; summarizes five characters of the bank risks, including risk concentration, moral risk, risks caused by system structure, inequi ty between bank risks and revenues, aggrandizement trend of bank risks ; analysis eight reasons for bank risks, including proprietary ownership voidance, macroeconomic fluctuation, ineffective capita ] buffer mechanism, enterprise reasons. no synchronous fiscal investment and financial reform, incompetence law and regulation enforcement. chapter4 argues the opportunities and challenges of the financial globalization and requirement for bank risk managem ent. chapters suggests the methods for the risk management of national commercial bank

    緊接著在第三章闡述了我國國有商業銀行風險的「五大表現」 ，即負債結構單一、信貸資產質量差、資本充足率低、內部控制機制薄弱、防範風險的意識淡薄；總結了我國國有商業銀行風險的「五大特點」 ，即風險高度集中、風險人為匿藏、風險的體制性、風險與收益嚴重不對稱、風險呈繼續擴大態勢；剖析了我國國有商業銀行風險形成的「八大因素」 ，即金融產權「人格」虛設、宏觀經濟波動、資本金等緩沖機制不健全、財政、投資和金融的體制改革不配套、法律和法規不健全等。
  6. The template on international reserves and foreign currency liquidity provides a comprehensive account of the imf participant s foreign currency assets and drains on such resources arising from various foreign currency liabilities and commitments

    國際儲備及外匯流動性數據範本是全面反映基金組織成員的外幣資產及因外幣負債與承擔引致該等資產流失的情況。
  7. The difference between the historical cost basis of the assets and the value of the consideration paid of $ 79, 856 was treated as contributed capital in the consolidated balance sheet at december 31, 2003

    資產的歷史成本和支付補償的價值之間的差額$ 79 ， 856被當做截止到2003年12月31日綜合資產負債表中的實繳資本。
  8. The dissertation focuses on the theory & mechanism research on life insurers ’ integrated risk management ( irm ). based on the realistic contexts and theoretical foundations of irm, the paper tentatively establishes the theoretical frameworks of value - based irm and sets up an irm model & its extended model with a step - by - step risk integration system including capital risk integration, asset - liability risk integration, strategic & business risk integration, risk management & risk management culture integration. the paper is organized in preface ( contexts analysis ), irm theoretical framework & irm model establishment ( chapter 1 - 3 ), and the model ’ s practical execution ( chapter 4 - 7 )

    論文基於壽險公司整合性風險管理構架進行理論與運行研究，以公司整合性風險管理產生的背景（導論）為起點，以經濟金融理論、財務理論、風險社會與風險文化理論為理論基礎（第一章） ，建立了基於價值創造的公司整合性風險管理理論體系（第二章） ，建構壽險公司整合性風險管理模型（第三章） ，並對所建模型進行擴展運用，形成了資本風險的整合管理、資產負債風險的整合管理、戰略風險與經營風險的整合管理、風險管理與風險管理文化的整合管理（第四章至第七章）的遞階式風險整合管理體系。
  9. Neither the bank, its associates, nor any of their directors, officers or employees, shall be liable to the customer for any expenses, loss or damage suffered by or occasioned to the customer by reason of any action taken or omitted to be taken by any one or all of the bank, its associates, their directors, officers, employees or agents pursuant to these conditions or in connection therewith other than as a result of the fraud, wilful default or negligence of the bank, its associates, their directors, officers, employees or agents ; the bank s failure in good faith to honour any stop - payment instructions given by the customer ; the presentation to the bank of any cheque or other payment order which is post - dated ; the bank failing to honour any draft drawn on it by the customer, but the bank shall immediately return such draft to the customer through the normal channels giving the reason for the dishonour ; any loss, damage, destruction or misdelivery of or to the securities howsoever caused unless the same shall result from the negligence of, or theft by, the bank or its associates or any of their directors, officers or employees, in which event the extent of the liability of the bank shall be limited to the market value of such securities at the date of discovery of the loss and even if the bank has been advised of the possibility of such loss or damage ; unauthorised use or forging of any authorised signature as a result of the negligence, wilful default or fraud of the customer ; subject to condition 5. 5, any act or omission, or insolvency of, any person not associated with the bank including, without limitation, a third party nominee or depositary ; viii the collection or deposit or crediting to the custodian accounts of invalid, fraudulent or forged securities or any entry in the custodian accounts which may be made in connection therewith ; any malfunction of, or error in the transmission of information caused by, any electrical or mechanical machine or system or any interception of communication facilities, abnormal operating conditions, labour difficulties, acts of god, or any similar or dissimilar causes beyond the reasonable control of the bank and notwithstanding paragraph, the error, failure, negligence, act or omission of any other person, system, institution or payment infrastructure

    本行其聯系人士其各董事高級人員或雇員均毋須向客戶因以下理由而使客戶蒙受或產生之任何開支損失或虧損負責： i本行其聯系人士其董事高級人員雇員或代理人根據此等條件採取或遺漏採取有關之行動，但由於本行其聯系人士其董事高級人員雇員或代理人之欺詐行為故意失責或疏忽所造成者除外ii本行本真誠地未能依約替客戶執行止付指示iii向本行提交任何遠期支票或其他付款指示iv本行未能兌現由客戶開出之匯票，但本行將立即透過正常渠道將該匯票退回客戶，並解釋拒付之理由v無論如何導致之任何證券之損失損毀毀壞或錯誤交付除非上述各項乃因本行或其聯系人士或其任何董事高級人員或雇員之疏忽或盜竊所引致，而在該等情況下，本行的責任將只限於在發現損失當日該等證券之市值，以及即使本行已獲知該等賠償之可能性vi因客戶之疏忽故意失責或欺詐行為而導致的任何偽造授權簽名或不獲授權使用該簽名vii在第5 . 5 a條之規限下，與本行無關者之任何行動或遺漏或無償債能力包括但不限於第三者代名人或寄存處viii代收或存入或貸存於保管人賬戶的無效偽造或假冒證券或在保管人賬戶記入可能與此有關之賬項ix任何電子機械或系統失靈或因該等機件或系統產生的資料傳送錯誤或任何通訊設施之終斷不正常操作情況勞工問題天災或非本行所能合理控制之任何類似或非類似原因及x盡管有第ix項，任何其他人系統機構或付款設施的錯誤故障疏忽行動或遺漏。
  10. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  11. E ) lack of foresight on finance lease scheme, which causes irrational tenor structure and imbalanced annual outflow of rental payments, results in funding costly. to solve aforesaid problems, thesis finds out the following principles for optimizing ca ' s aircraft finance : a ) determining the volume and currencies of ca ' s cross - border aircraft finance based on the annual outflow of foreign debt repayments and annual net inflow of foreign exchange, so are the dominated currencies in debt. b ) enlarging the portion of borrowings at floating interest rate in ca ' s whole foreign debt

    針對以上存在主要問題，本文進一步提出了優化飛機融資的總體構想，包括：根據其每年的外匯流入總量及幣種構成確定國航合理的飛機境外融資規模應與負債幣種；在利率結構方面，擴大浮動利率在整個國航外債中的比重，選擇適當時機將部分固定利率貸款轉換為浮動利率貸款；在飛機引進多元化方面，通過與飛機製造廠商、出租公司飛機互換的方式優化機隊構成，結合提前中止現有飛機租賃就能夠起到優化債務結構和機隊構成的事半功倍的效果，以及在未來飛機融資中優先使用經營性租賃等。
  12. Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset

    交易發生時，購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分，應作為商譽並確認為一項資產。
  13. Article 13 the acquirer shall distribute the combination costs on the acquisition date, and shall, according to article 14 of the present standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree

    第十三條購買方在購買日應當對合併成本進行分配，按照本準則第十四條的規定確認所取得的被購買方各項可辨認資產、負債及或有負債。
  14. Article 16 where a business combination occurs at the end of the current period, if the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily, the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values

    第十六條企業合併發生當期的期末，因合併中取得的各項可辨認資產、負債及或有負債的公允價值或企業合併成本只能暫時確定的，購買方應當以所確定的暫時價值為基礎對企業合併進行確認和計量。
  15. This article is based on rural debts as research object that proceeds analyses and researches for chinese rural debts in both sides of theory and practice, which not only elaborate chinese rural debts in current stage and analyze the reason with more profound levels for the formation of rural debts, but also probe into the approaches and thoughts for resolving the problems of rural debts

    本文以鄉村債務為研究對象，以吉林省樺甸市常山鎮為個案，從理論與實踐兩方面對中國鄉村債務進行了分析和研究，闡述了現階段中國鄉村負債的現狀和危害，分析了鄉村債務形成的深層次原因，探討了解決鄉村負債問題的途徑和思路。
  16. The paid - in capital accounts and retained earnings make up the stockholders ' equity section on the corporation balance sheet

    公司資產負債表的權益部分由繳入資本和留存收益兩部分組成。
  17. The real trick to building personal wealth is learning how to transform % 26 # 39 ; bad debt % 26 # 39 ; into % 26 # 39 ; good debt % 26 # 39 ;. this book explains how - without having to cut up credit cards

    真正的個人致富秘訣是學習如何吧壞的負債轉變成好的負債。這本書解釋了怎樣才能在享受信用卡給你帶來的便利的同時讓你資產增值。
  18. The price downside of the security market will pass to the proxy to the bank. ( 3 ) liquidity risk, it means that the bank can not cash or suffer a big loss when cash

    （ 2 ）市場風險，是指市場上價格因素發生變化導致湖南工行某一信貸組合發生損失使湖南工行資產收益減少或負債成本增加的風險。
  19. Allowing for the effects of the adjustment of tax factor, the change of the capital structure, the liquidity risk and the dynamic variation of fund, the discount rate is calculated on the basis of the wacc model and is finally fixed

    受短期債務長期化、流動負債成本顯現化趨勢影響，在計算折現率時以wacc模型為基礎，考慮稅收因素調整、資本結構變化、流動性風險和資金動態變化帶來的影響，進行量化后確定整體折現率。
  20. In order to improve the operation profits of commercial banks, not only the liability scale should be controlled rationally according to the difference between liability costs and assets return rate, as well as all kinds of capital operation opportunities, but liability interests structure, expiration structure and the structure of passive and active liability should be optimally reorganized

    因此，為了提高商業銀行的經營效益，既要根據負債成本與資產回報率差額的大小以及有無適當的資金運用機會而對負債規模進行理性控制，又要對負債的利息結構、期限結構以及被動負債與主動負債的結構進行優化重組。
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