負債股本率 的英文怎麼說

中文拼音 [fùzhàigǔběnlǜ]
負債股本率 英文
debt equity ratio
  • 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
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 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...
  • 率 : 率名詞（比值） rate; ratio; proportion
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  • 股本 : capital stock; capital; stock; equity股本比率 ratio of capital stock; 股本持有比例 capital shares...
  1. 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。
  2. For example, tighter monetary policy may raise the riskiness of shares themselves by raising and weakening the balance sheets of publicly owned firms ( bernanke and gertler, 1995 )

    例如，進一步緊縮銀根提高了利率成本，弱化了公眾公司的資產負債表，因而可能提高股票本身的風險性。
  3. The gearing ratio as measured by total bank borrowings to capitalization was 9. 75 % during the period under review

    回顧期間，以總銀行借貸對股本計算之負債比率為9
  4. The rate of debts is used to describe the capital structure and the eva per capital is used to describe the firm performance

    文章採用負債比率來反映公司的資本結構，以股東價值為中心的單位資本經濟增加值指標來反映上市公司業績。
  5. Thus, it is necessary for insurance market, money market and capital market to joint together. however, the development of insurance industry is confronted with some new challenges, such as more complicated environment, more risks ( credit, interest rate, exchange rate, stock price change and inflation are inexpectantly affecting the asset / liabilities value of insurance company ), more complicated insurance products and the services, increasingly internationalization of insurance company management and the widespread application of the information technology in the insurance business

    保險市場與貨幣、資本市場接軌成為必然趨勢，保險業也面臨著新的挑戰:一是保險業面臨更復雜的風險因素;二是金融市場的風險日益擴大，利率、匯率、股價變動、通貨膨脹等風險以及信用風險前所未有地影響著保險公司資產/負債價值;三是保險產品和服務更為復雜;四是保險經營的國際化程度大大提高;五是信息技術在保險業得到廣泛應用。
  6. In the condition of perfect capital market, firm s average net cost is a definite quanity. namely, power and profit net cost of no liability firm. it is no relation to capital structure. but power and profit net cost of liability firm shareholder is added with liability rate improved. so firm value is no relation to capital structure ; firm value depends only on firm ' s future surplus. the more future surplus is, the more firm ' value is ; the less future surplus is, the less firm ' s value is

    在完善的資本市場條件下，企業的平均成本是一個定量，即為：無負債企業股東權益成本，從而與資本結構無關，負債企業股東的權益成本，則是隨負債率的提高而上升。因此，企業價值與資本結構無關。企業價值只取決于企業未來的盈餘，未來的盈餘多，則企業的價值大，未來的盈餘少，則企業的價值小。
  7. The proportion relationship on corporation ' s long - term indebtedness and interests form capital structure of the corporation, capital structure relate to the decision making in investment and financing directly, to the maximum of the stock holder ' s wealth and the creditor ' s interests rate which accord with the risk they take on

    企業長期負債和權益之間的比例關系形成企業的資本結構。企業的資本結構直接關繫到企業的投資決策和籌資決策，關繫到企業股東財富最大化是否能夠實現，債權人是否可以得到與其承擔的風險相對應的收益率。
  8. In 1998, citibank and travelers group merged into citigroup, which then became a financial holding company providing all kinds of financial services through its subsidiaries. the " financial services act of 1999 " repeals the " glass - steagall act " prohibitions on banks affiliating with securities firms, permitting holding companies to engage in securities underwriting and dealing, without limitation, as well as sponsoring and distributing mutual funds. it creates a framework that will permit the banking, securities, and insurance industries to compete more efficiently and effectively while improving consumer access to financial services, protecting investors, and ensuring a safe and sound banking system

    首先，金融控股公司由於佔有金融資源過大，所以面臨的系統風險的危害是非常大的；其次，金融控股公司的各子公司之間進行關聯交易，使得集團內各子公司的經營狀況相互影響，這就增大了金融控股公司的內幕交易和利益沖突的風險；第三，金融控股公司以外來資本撥付給子公司的資本金，在總公司和子公司的資產負債表中都同時反映出來，這可能會使整個集團的實際財務杠桿比率過高，影響到集團的金融安全。
  9. On one hand, these reforms are caused by market and economic adjustment, on the other hand, it is also the initiative exploration of the administration structure but the exploration is unsuccessful, the corresponding results include that the financial burden is heavy, and bank and the listed companies sacrifice medium and small investor ' s interests etc. because the listed company only regards security market of our country as the place to use the fund free at first, there is no comparativity between utilizing bond financing, bank loan, and other channels to raise enterprise development funds and stock financing

    從上世紀80年代初期以前的財政資金供給到銀行信貸資金的供給，再到利用資本市場進行股票及債券等融資方式的出現，這些改革一方面是市場以及經濟環境的變化引起的迫不得已的調整，另一方面也是企業（或主管部門）為了提高企業效率，完善企業內部治理結構的主動探索。但從結果上來看，這些探索並不成功，相應的出現了財政負擔過重，銀行不良資產過多以及上市公司犧牲中小投資者利益，在市場上「圈錢」等現象。由於上市公司最初僅僅是把我國的證券市場當作獲取免費使用資金的場所，利用債券融資、銀行貸款等渠道籌措企業發展資金和股票融資沒有可比性。
  10. For a highly indebted corporate sector, this makes a huge difference to returns on equity

    對于負債累累的企業界而言，這會對股本回報率產生重大影響。
  11. Hoarding so much is inefficient : companies reduce their return on equity by having too little debt

    積聚如此之多的資金不利效率：公司負債極少，股本回報率因而降低。
  12. The empirical analysis indicates that the motivation - constraint mechanism is not perfect in chinese stock market, and the constraint mechanism is not strong in chinese bond market and the development of chinese corporate bond market is too slow, which make the non - public companies prefer credit financing

    實證表明，我國股票市場還沒有形成對企業融資行為的激勵約束。信貸市場對企業融資行為的約束還很弱，加上企業債券市場的發展滯后，使我國非上市公司的融資嚴重依賴銀行貸款，使其資本結構呈現資產負債率過高的問題。
  13. In the chapter two, first, i analyze in detail the present of the capital structure of china ' s listed company with many full and accurate data, and obtain that the listed companies exist some characteristics, such as strong favoritism to equity collecting and lower rate of assets and liabilities

    第二章以大量詳實的數據和資料分析了我國上市公司資本結構的現狀，得出我國上市公司存在強烈的股權融資偏好、資產負債率整體偏低等四個特點。
  14. The empirical analysis indicates that the pricing mechanism of chinese stock market is not perfect makes the public companies prefer ownership financing. as a result, the balance ratio of public company is low

    實證表明，我國股票市場價格形成機制不完善，誘導上市公司過分偏好股權融資，使其資本結構呈現資產負債率偏低的問題。
  15. The conclusion is that corporate asset securitization high up the fluidity of asset, lows property ratio of debt to net worth, provides a continual liquidity supplement, highs up firm value. secondly, it provides new channel that has lower cost by breaking through the restriction of traditional financing instruments. asset securitization is an off balance - sheet financing manner, it would not disperses control of stockholder

    本文通過論證得出了如下結論: 1 .在正確的使用資產證券化這一融資工具的條件下，資產證券化提高了企業資產的流動性，降低了資產負債率，也為企業提供了一種長期的資產流動性補償機制，可改善企業資本結構，提高了企業價值; 2 .資產證券化為企業開辟了有別于股票和債券發行等融資方式融資成本較低的資本市場。
  16. , various measures must be adopted to prevent financial risk. firstly, general clew of the prevention of financial risk should be found out, then secondly, reducing assets - liabilities ratio by combining reform of property right, thirdly, control i ing outlay of cost, and finally real izing the control of financial risk through perfecting management system

    根據錦州重型股份有限公司財務風險的成因分析，必須採取多方面的措施防範財務風險，首先要找到財務風險防範的總體思路，其次結合產權改革降低資產負債率，再次控製成本開支，最後要通過完善管理制度，控制財務風險。
  17. However, the analysis of hunan telecommunication capital structure shows its rate of total funds earning is lower than its average debt ratio, and thus its financial leverage will work negatively. debt does harm to the company and the only solution for an optimized capital structure is to raise funds by stocking

    而對湖南電信的資本結構研究得出，負債結構比例不合理，湖南電信總資產收益率低於負債平均利率，財務杠桿將發生負面作用，舉債對公司不利，可通過股票融資優化資本結構。
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