負債類 的英文怎麼說

中文拼音 [fùzhàilèi]
負債類 英文
debts
  • 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
  • 類 : Ⅰ名1 （許多相似或相同的事物的綜合; 種類） class; category; kind; type 2 （姓氏） a surname Ⅱ動詞...
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. The balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.

    資產負債表一開頭是公司的固定資產總額和公司的投資總額，接著是凈流動資產分類。
  2. The court judgment can then be enforced like any other, through the sheriff ' s office, by garnishment of wages, seizure of bank account, and the debtor ' s attendance for a judgment debtor examination

    法庭對此類案件的判決則象其他類別的判決一樣被強制執行，比如通過警方，及扣押工資，凍結賬戶，全面考核負債人的負債狀況等。
  3. The correcting entry includes a debit or credit to prior - period adjustment for the error amount and a credit or debit to the asset or liability ac ? count that was misstated

    調帳分類為借記或貸記以前年度損益調整，同時貸記或借記錯記的資產或負債帳戶。
  4. Thereinto, the first five types are also called by a joint name as onefold indebtedness ( characteristics of indebtedness types summarized in the paper )

    其中前五種類型負債又統稱為單一型負債（文中對該負債類型的特徵進行了概括） 。
  5. They include : counterparty analysis of securities held, maturity profile of major balance sheet items, breakdown of loan categories, risk management policies, materiality of market risk arising from the trading book, capital adequacy ratio adjusted for market risk, and the year 2000 problem

    這些項目包括分析所持證券的發行人類別主要資產負債表項目到期情況風險管理政策因營業賬冊內的交易而承擔的市場風險是否屬于重大就市場風險調整資本充足比率以及公元二千年問題。
  6. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  7. Commercial banks face foreign exchange risks when their assets and liabilities are denominated in foreign currencies and when commercial banks take major position as traders in the spot and forward foreign currency markets. in chapter three, it carries on comparative

    商業銀行同樣也面臨著以上三類風險，但在商業銀行面臨的外匯風險中，最主要是由外匯交易以及資產負債不匹配而產生的外匯風險，這是本文主要研究
  8. 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。
  9. “ capital account transactions ” refer to the increase and decrease of assets and liabilities in the balance of payments as a result of the inflow and outflow of capital ， including direct investment ， loans and portfolio investment etc

    七） 「資本項目」是指國際收支中因資本輸出和輸入而產生的資產與負債的增減項目，包括直接投資、各類貸款、證券投資等。
  10. At first, this thesis analyzed some essential elements about the system of personal houe loan and make the compare to chinese and foreign system, and established the system of personal credit evaluate ; the second, the thesis discusses the investment technique and strategy of national debt in the provident fund, and established the model about how to invest the national debt ; the third, the thesis build the forecast model about fund collecting and drawing, and make use of the combination invest theories to build model of individual loan and national debt ; at last, the thesis analyses the risk ' s inside reason of house funds with the risk type, and to give out the related suggestion to funds risk. mechanism. the thesis research show me how to make use of that some models and methods in the process of haf management and make me deeply understand the house funds

    本文首先分析了個人住房貸款制度基本要素，即貸款期限、貸款利率與抵押物價值的比例、政府在個人住房貸款市場中的作用、貸款違約情況下的處置措施、個人住房貸款的流動性問題，並對中外製度作了比較，建立了個人信用評分評級體系和信用評估模型，並以重慶市住房公積金為研究對象做出了住房資金個貸風險評估的實證研究；其次，分析了影響國債價格走勢的因素，討論了公積金國債的投資技巧和策略，並建立了基於理論的國債投資組合模型；接下來，根據資產負債管理理論中的資金總庫法和資金分配法分析了公積金總體資金項目的來源和運用，並就此作了總量平衡模型，對住房公積金季度累計歸集金額作了直線回歸和季節趨勢比率預測，運用投資組合理論建立了公積金個人貸款和國債投資組合的最優化模型；最後，探析了住房資金風險的內在原因和風險類型，從資金籌集風險、信貸回歸風險、保險機制、法律風險和政策風險五個方面為住房資金風險防範機制建設提出了相關建議。
  11. The main customers all concentrate on the state - owned enterprise, the asset - liability ratio of the state - owned enterprise is relatively high, the capital can ’ t be supplemented for a long time. ( 2 ) market risk, it means the proxy of the bank will fluctuate when the market price factor changes

    湖南工行的授信程序，存在信貸審查報告流於形式問題;同時，大量受信客戶具有相類似的風險特徵，主要客戶都集中於國有企業，國有企業的資產負債率較高，資本金長期以來得不到補充。
  12. In the first two parts, the thesis conducts comparison and ordering of financial indicators respectively for four types of institutional units in accordance with their functional classification, in addition to analyzing and describing their general conditions. in the last part, the thesis uses index analysis method, selects the analysis indicators representing respectively the financial conditions of each institution on the basis of the different financial management characteristics of the four types of institutions, in order to form different evaluation models. through calculation, it evaluates the general financial conditions of each institutions with quantitative standards

    在收支分析和資產負債分析部分，論文除對總體情況分析描述外，重點按照職能分類對四類事業單位的各項財務指標分別進行了比較和排序；在綜合分析部分，論文採用了指數分析法，根據四類單位不同的財務管理特點，分別選取了可以代表每類單位財務狀況的分析指標，形成不同的評價模型，通過計算，從量化標準上對各單位的綜合財務狀況進行了評價。
  13. The equation shows that 9 finance index have important relationship with default ratio, they are roe, debt ratio, asset turnover ratio, gross profit ratio, scale of assets, currency ratio ( [ currency + marketable securities ] / current liability ), debt structure ( current liability / total debts ), currency / daily revenues and quality of assets ( accounts receivable / total assets )

    回歸方程表明，違約率與以下9個財務指標的組合密切相關：凈資產收益率、資產負債率、總資產周轉率、毛利率、資產規模（資產總額對數） 、現金比率（現金類資產流動負債） 、債務結構（短債總額債務總額） 、日銷現比（現金與有價證券日銷售額） 、資產質量（應收賬款資產總額） 。
  14. To set a new index system of financial appraisal, some basic factors including operational purposes, subjective, the life cycle of enterprise, etc., must be taken into consideration. the changes of these factors determine the expansion and withdraw of the system. moreover, to design the system framework, the following principles must be abided by : the principle of understandability, the principle of operationally, the principle of cost - benefits, etc. according to the above, we believe that the system framework of financial appraisal should take economic value added ( eva ) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system

    論文的創新處主要體現在：吸收我國企業效績評價指標體系和西方財務評價指標的精華，並在此基礎上，構建適應新經濟時期企業經營環境變化要求、分層次、多因素的企業經營業績財務評價指標體系；提出幾個很有創意的財務評價指標，諸如：知識與智力資產收益率、知識與智力資產貢獻價值增長率、凈資產創利率、負債收益率，相信必將對未來同類研究起到有益的借鑒作用。
  15. Based on an statement of relative elements of life insurance and analysis of some key concepts, the thesis firstly sums up, compares and analyzes the commercial life insurance supply market in china from two aspects : company and product ; secondly, it introduces a method of measuring one ' s insurance demand, expound the methods and strategies of how to choose a company or a product : how to choose a company is to calculate, compare and analyze the ratios of debt and profit, which are based on statements of assets and debts and statements of losses and profits. a choice is made finally according to the above results ; how to choose a product include the methods of comparing all kinds of policy cost, and a empirical analysis is made for term policy cost, in addition, on basis of the present situation of life insurance market in china, author bring forth a simple way to choose participate insurance

    本文在闡述有關壽險基本知識並剖析其中關鍵概念的基礎上，首先從壽險公司和壽險險種兩個方面對中國商業人壽保險供給市場進行了歸納、比較和分析，接著介紹了確定保險需求的方法以及選擇壽險公司和險種的方法和策略：選擇壽險公司的具體方法是以各壽險公司的資產負債表和損益表為依據，計算出並比較分析各公司的償債比率和盈利比率，來考察其償債能力和盈利能力，最後根據結果做出相應選擇；選擇壽險險種的方法包括比較各類壽險保單成本的方法，本文對其中的定期壽險保單成本進行了實證分析，並根據中國壽險市場的現狀，提出了選擇分紅險的簡易方法。
  16. No matter is looked from the short - term or for a long time, capital structure is strongly related to non - debt tax shield and profitability

    不論是從短期還是長期來看，公司的資本結構都相關于非負債類稅盾和盈利能力。
  17. Amounts payable after one year from the balance sheet date shall be separately disclosed under long term liabilities in the balance sheet

    對于自年度資產負債表日起一年以上的應付款項，應當在年度資產負債表長期負債類下單列項目反映。
  18. The balance of deferred investment profits or losses as at the ! accounting year - end shall be separately disclosed under other assets or other liabilities in the balance sheet

    遞延投資損益的期末凈額應當在資產負債表其他資產類或者其他負債類下單列項目反映。
  19. Conclusions could be drawn out through a positive analysis of some port companies : the factors that have a positive effect on the strategic target are the rate of main business return, the velocity of the assets, while the capital structure and the rate of the increase of the increase of investment have little effect, which illuminate that the port company should focus on the main business to enhance the return of net assets, it also shows that the business of the list port companies is over - concentrated, and should be diversified to lessen the operating risk ; the companies should accelerates the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital ; and result in no scale economic benefit

    本文通過對部分港口類企業進行計量分析后發現港口企業的資本結構和投資對凈資產收益率沒有顯著的影響，而港口企業收入過分集中。針對未來財務環境發生的變化，本文從戰略財務管理的角度對南京港口集團公司提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。
  20. Chapter one briefly introduces the classification of the risks, including the asset risk, liability risk, asset / liability matching risk and operational risk faced by the insurance company ; and then provides a general discussion of the insurance regulation and the solvency regulation

    第一章從保險公司面臨的風險的分類出發，簡要介紹了保險公司面臨的資產風險、負債風險、資產/負債「匹配」或「相互影響」的風險和經營風險，對保險監管和償付能力監管進行了概述。
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