負公差 的英文怎麼說
中文拼音 [fùgōngchā]
負公差
英文
negative common difference; negative tolerance負公差尺寸 undersize-
That is to say, the real assets of insurance company subtracts the balance that is in debt actually must not control the amount that management department sets under finance ; under quota, ought to increase capital gold, complemental balance
也就是說，保險公司的實際資產減去實際負債的差額不得低於金融監督治理部門規定的數額；低於規定數額的，應當增加資本金，並補足差額。At the same time, the kangda corporation firstly faced the negative saleroom, the salesman sending in one ' s papers and the cost of marketing increasing and increasing. the key problem is that the existing no - difference marketing strategy can not adapt the change of market and the demand of culturist. so, kangda corporation need institute differential marketing strategy to guidance the future marketing work to decrease the marketing cost, enhance customer satisfaction, and advance the competition of company so that the company can gain the excess profit
同時康大公司也遇到公司歷史上首次銷量負增長、營銷人員高流失、營銷成本大增等問題，原因在於現行的無差異化營銷策略不能適應市場變化和養殖戶的需求，故需要制定差異化營銷策略來指導未來營銷工作，以減少公司營銷成本，增加養殖戶和經銷商滿意度，提升公司競爭力，使公司獲得高於行業平均的利潤。We can also guaranteed " room sharing ", if we can not find room mate for you, we will pay for your room rate difference
一人參加可協助配房，如無法找到，單人房差價由本公司負擔。So, author draws conclusions : shares structure of firm in share market is related to achievement of firm, and concentration degree of shares structure has negative relation with achievement of firm. that is to say : the higher concentration degree of shares structure is, the worse achievement of firm is ; the bigger proportion of corporation share is, the better achievement of firm is ; public share has influence a little on achievement of firm
因此，得出以下結論：上市公司股權結構與公司業績存在相關關系，並且股權集中度與公司業績負相關，即在中國國家股「一股獨大」的現狀下，股權集中度越高，公司業績越差；法人股所佔比例越大，公司業績越好；公眾股對業績基本沒有影響。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。Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation
治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。Put forward my proposal about the reformation of the taxation system, as well as the complementary measures, it is the surface that farmers " burden is caused by the primary government who charge farmers excessively, the deep reason is the unbalance developing strategy for national ecnomic and the difference between the city and the rural earea. link theory with the prctising program interal and external, i put forward my proposal to abolish agricultural tax, practice the same taxation, set up land rent system
過分地掘取農業剩餘的同時，還實行重城輕鄉的公共產品分配政策，造成農村財政呈「缺血」狀態，不得已實行「三提五統」收費制來解決農村公共產品的提供問題，制定製度出發點的錯誤以及制度本身的不完善，造成「三亂」久治不愈；其次，由於行政管理體制改革滯后，機構臃腫，冗員過多；再加上農民反負成本高，反負意識差和農村制度供給的路徑依賴性，造成農民負擔越發沉重，並成為中國許多問題的根源。This system is based on the limit design method of bearing, emphasize on analyzing, calculating and choosing tolerance of bearing parameter, and as well introduces design and actualizing method of automatic drawing
系統以「軸承極限負荷設計法」作為設計基礎，著重探討軸承參數的分析計算及公差選取，並簡要介紹了圖形自動繪制及處理的設計與實現方法。The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers
長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。If we can not find you a roommate, we will pay for the single supplement
單人參加者，我們可以協助配房，如無法配到，單人房差價由本公司負擔。The paper studies on the process of company tax harmonization in european union ( eu ) in the process from economic integration to political integration in the internal market, based on the analyses of the negative effect of 15 different national systems of company tax in eu
本文探討了歐盟在經濟一體化到政治一體化過程中歐盟公司稅協調的提出，從不同角度分析歐盟成員國公司稅的差異所帶來的負面效應，著重介紹了歐盟在公司稅協調上提出的建議及取得的進展。It is not many scholars to clearly prove the opinion of shifting the burden of proof, on the contrary the contradictory scholars are more prominent, for example the vice professor of southwest politics and law university, chengang, wuyue who translates and introduces the burden of proof of germany, because them there are more and more people support the opposite opinion, while in the draft of " civil evidence code ", the traditional idea win, in this draft the legislator abides by the present justice and our country ' s native circumstance, they made an scientific choice, of course, the burden of proof will directly influence the party " s possibility of losing the lawsuit, while the regulation of shifting the burden of proof increases the plaintiff ' s opportunity to win a lawsuit. to explain what is the shifting of burden of proof, the paper use the civil law as the example to point out the " reverse " is not entirly relieve the plaintiff s obligation of producing evidence, but in certain extent and in certain range make the defendant bear the burden of producing those proofs from the reverse way, which are originally beard by the plaintiff. in the three proceeding law, shifting the burden of proof have some differences, but the interior spirits are coincident - for the values of social justice and the legal reason
論證舉證責任倒置的學者觀點明確並且論證十分充分的不多，相反卻是對此著書立說予以反駁的學者較為突出，如西南政法大學的副教授陳則博士，翻譯並介紹德國證明責任學說的吳越先生均是目前國內對舉證責任倒置持否定態度的代表人物，由於他們的推動使得國內持此說的人越來越多，但在《民事證據法（草案） 》的擬定過程中，並未采責任倒置的地位，這樣的立法選擇是建立在對我國法律實現的本土環境客觀認識的基礎上的科學選擇，誠然，舉證責任的分配直接影響到當事人在訴訟中的敗訴風險，而「倒置」規則的設計，則在此問題上增加了原告勝訴的籌碼，在理解何為舉證責任倒置時，本文著重以民事法為主線，指出這種「倒置」並非全部免除原告的證明責任，而是在一定范圍與一定程度上將通常應由原告負擔的舉證責任轉由被告從反方面承擔，舉證責任倒置在三大訴訟法中所體現的具體情形有所差異，但它們的內在精神是一致的?法律的理性與社會公平價值，在民事訴訟中舉證責任倒置的情形，一般總是將其局限於特殊侵權情形，而忽略了民事合同違約責任的訴訟中的原告也無須對被告應承擔違約責任的所有要件，對被告主觀上的過錯實行推定，若被告予以否定則應對其無過錯的證據舉證，在設置舉證責任倒置的規則時，從各國的立法經驗與法的內在價值要求可以總結出以下幾個原則:程序法與實體法結合原則，公平原則，訴訟經濟原則，保護弱者原則等，基於此完善舉證責任倒置的規則時首先應肯定舉證責任倒置的概念，其次立法應避免求大求全，再次要配合實體法的發展，最後還可以在司法領域嘗試判例的指導意義。A glaring discrepancy has emerged between the career ambitions of chinese female teenagers and their japanese counterparts, according to a survey published yesterday by a japanese think - tank
日本一智囊機構昨天公布的一份調查稱，中日兩國青少年女性的職業抱負存在巨大差異。Prepare and evaluate budgets and forecasts and analyze profit and loss statements and balance sheets to help ensure profitable operations and consistency with sound business management
每月負責分析比較利潤表和資產負債表與預算之間的差異，尋找並提供給管理層有利於的公司發展運作的建議。The paper summarized the research for the effects of different grazing intensity on grazing behaviour, grazing grass species and productivity of sheep in recent years, the result showed that : there was a negative correlation between the live weight gain per sheep and the grazing intensity, but there was positive correlation between the live weight gain per hectare and the grazing intensity ; feeding intake of sheep decreased when the grazing intensity become heavier ; there was not significant effect of different grazing intensity on sheep breeding indexes ; as long with the grazing intensity become heavier, the feeding time of sheep increased while resting and idling time decreased, but feeding intake per hundred mouths and daily intake reduced while intake velocity increased ; sheep feeding adaptability is relative ; the light grazing was beneficial to promote mutton quality, but mutton quantity and gross economy benefit was low
摘要根據近幾十年來放牧強度對綿羊放牧行為、採食植物組成和生產性能的影響進行了綜述，得出以下結論：綿羊的個體增重與放牧率之間呈線性負相關，而公頃增重與放牧率之間呈正相關；綿羊的採食量隨著放牧強度的加重而降低；放牧強度對母羊繁殖性能各指標影響差異不顯著；隨著放牧強度的加重，綿羊的採食時間增加，遊走、反芻臥息時間減少；每百口採食量和日採食量減少，而採食速度增加；放牧綿羊的嗜食性是相對的；輕牧有利於提高肉的品質，但是產肉量低，總的經濟效益不高。Firstly, the paper retrospects the development of eso and tries to probe into the theoretical field : the explanation of it ' s definition, the conclusion of it ' s characters, the comparison of eso and other stock inspiration system, followed by the analysis of it ' s theoretical basis and incentive effect ; meanwhile, the paper probes into the realistic situations of eso in usa and china in order to seek the regulation and draw the advantages and disadvantages ; to this part, the paper takes the following four items as the main barriers to eso ' s implementation in china : the over restriction of current law system, the low efficiency of the market, the poor corporate governance structure and a lack of a reasonable performance index system, and elaborately analyze the impacts of the obstacles on eso ; after the analysis made above, the paper gets down to taking some methods to solve the problems in accordance with the characteristic of the barriers. as far as the internal defects of the mechanism are concerned, the paper begins with the scientifically design of the key components, studying the aspects of bestowal, change, loss, the executive method and the executive time. then the paper focuses on designing a performance index system which is an essential part of eso, introducing the bsc to improve the present performance index system, under the reasonable guidelines resigning it at both the levels of company ' s and employee ' s levels. finally, as regards how to perfect the outside surrounding of eso, the thesis makes some suggestion
本文首先回顧了股票期權制在國內外的發展及較為詳盡的分析了股票期權制度的相關理論：闡述了其涵義，特徵，理論基礎，激勵效應並於其他幾個較易混淆的股權激勵機製作逐一的比較，以進一步澄清人們對其的錯誤認識；同時，對股票期權制在美國和我國的現狀進行深入的實證研究，探求其內在規律，在肯定其成果時指出其不足；至此，筆者認為，我國上市公司要推行股票期權制度將主要面臨以下四類障礙：公司治理結構不完善、市場有效性差、現行法規體系不完善及缺乏客觀的業績考評指標體系，並詳細分析了各類障礙的現狀及對股票期權制的負面影響；在此基礎上，針對各類障礙的不同性質，著手探討消除這些障礙的措施：對于股票期權制內部的缺陷，本文先對各個關鍵要素進行科學設計，系統的剖析了贈與、變更、喪失、執行方式、股票來源等技術性問題，再以大量篇幅研究了如何構建出一套與實施股票期權制相配套的業績考核指標體系，引進平衡計分卡的思想對國內現有的指標體系加以改進，以一組合理的評價原則為指導，從公司及員工個人業績考評兩個層面上來設計該指標體系。The newly developed cutting - type integral unit v - belt can carry heavy - load transmission. thetransmission is of multi - stress surface, therefore the belt can resist abrasion whit small slippage and high effciency and work reliably, and is suitable of heavy - load transmission
本公司新開發切邊式聯組v帶，該帶可承載高負荷傳動，傳動受力面多、耐磨損，滑差小，效率高可靠性好，適于大負荷的傳動。This may require the involvement of the state administration of foreign exchange safe and could be conducted by a specially established public organisation on a non - profit basis, conducting arbitrage whenever a significant exchange - rate - adjusted price differential appears
這或許需要國家外匯管理局外匯局的參與，並可以由特設的非牟利公共機構負責，在經匯率調整后的價格出現顯著差距時進行套戥。In previous years, partial provision was made for deferred tax using the income statement liability method, i. e. a liability was recognised in respect of timing differences arising, except where those timing differences were not expected to reverse in the foreseeable future
在過往年度，本公司乃按收益表之負債法就遞延稅項作出部份撥備即確認因時差而產生之負債，惟倘該等時差預期將不會在可見將來撥回除外。In recent years, our country residents ’ income gap gradually becomes big, to a large extent because individual income tax institution can not act on economy lever to adjust income gap sufficiently
模擬實驗結果表明:個人所得稅起征點的提高，雖然能夠促進稅負公平，但不能有效地縮小居民收入差距，並導致稅收收入減少。分享友人