財務沒收 的英文怎麼說

中文拼音 [cáiwùmòshōu]
財務沒收 英文
forfeiture of property
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 沒 : 沒Ⅰ動詞1 （沉下或沉沒） sink; submerge 2 （漫過或高過） overflow; rise beyond 3 （隱藏;隱沒） hid...
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 財務 : finance; financial affairs
  • 沒收 : confiscate; expropriate
  1. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  2. Article 271 any employee of a company, enterprise or any other unit who, taking advantage of his position, unlawfully takes possession of the money or property of his own unit, if the amount is relatively large, shall be sentenced to fixed - term imprisonment of not more than five years or criminal detention ; if the amount is huge, he shall be sentenced to fixed - term imprisonment of not less than five years and may also be sentenced to confiscation of property

    第二百七十一條公司、企業或者其他單位的人員，利用職務上的便利，將本單位財物非法佔為己有，數額較大的，處五年以下有期徒刑或者拘役；數額巨大的，處五年以上有期徒刑，可以並處沒收財產。
  3. Any employee of a bank or of any other banking institution who buys counterfeit currencies or, taking advantage of his position, exchanges such currencies for genuine ones shall be sentenced to fixed - term imprisonment of not less than three years but not more than 10 years and shall also be fined not less than 20, 000 yuan but not more than 200, 000 yuan ; if the amount involved is huge, or if there are other serious circumstances, he shall be sentenced to fixed - term imprisonment of not less than 10 years or life imprisonment and shall also be fined not less than 20, 000 yuan but not more than 200, 000 yuan or be sentenced to confiscation of property ; if the circumstances are minor, he shall be sentenced to fixed - term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined not less than 10, 000 yuan but not more than 100, 000 yuan

    銀行或者其他金融機構的工作人員購買偽造的貨幣或者利用職務上的便利，以偽造的貨幣換取貨幣的，處三年以上十年以下有期徒刑，並處二萬元以上二十萬元以下罰金；數額巨大或者有其他嚴重情節的，處十年以上有期徒刑或者無期徒刑，並處二萬元以上二十萬元以下罰金或者沒收財產；情節較輕的，處三年以下有期徒刑或者拘役，並處或者單處一萬元以上十萬元以下罰金。
  4. A confiscation order in the amount of $ 1. 69 million of drug proceeds was issued against him in december 2001 by which a quantity of valuable watches, jewellery, cash and some financial documents were seized at the residence of his wife

    警方於二一年十二月成功向法庭申請沒收一百六十九萬元的販毒得益，其後搜查他妻子的寓所，檢獲一批名貴手錶、珠寶、現金及財務文件。
  5. With the cases which are retlising to accept admirlistrative punishment, refusing to accept administratix / e coercive measures, retlising to accei ) t the resolution, issued by admin1strative organs, for changing, terminat1ng or disso1vlng some certiticate, retlising t ( ] accept the resolution, issued by administrative organs, for confirming the ownership or utilize ol natural resources. considering the fact that administrative organs infring rlghts of the aut ( ) nomous management, considering the tac1 the thrm contract is changed, abolished ( ) r interfered by administrative organs. considering adminlstrativc organs illegall } levy propertives, apportioned charges, collect capitais, or demand perform1ng other duties, considering administrative orga11s, according to the lau ", shouid issue some certificates or sanction, register some other things which have n ' t be ( : n done, applying administrative organs for performing some legal duties which have n ' t been pefformed, applying adrninistrative organs for issuing consolations, social insurances or the lowest funds of life which have n ' t been issued and considering the concrete administrative conduct of administrative organs infringes other ll legitimate rights and interests

    本文運有我國有關法學理論，並結合《行政復議法》的相關規定，對行政復議范圍進行了分析和研究，其中第二章對具體行政行為的復議范圍進行了分析，包括：不服行政處罰決定的行政案件：不服行政強制措施的行政案件；不服行政機關變更、終止、撤銷有火證書的決定的案件；不服行政機關確認自然資源的所有權或者使用權的決定的案件；認為行政機關侵犯合法的經營自主權的案件；認為行政機關變更、廢止或者干涉簽訂農業承包合同，侵犯其合法權益的案件；認為行政機關違法徵收財物、攤派費用、強行集資或者違法要求履行其他義務的案件；認為符合法定條件，申請行政機關頒發有關證書或者審批、登記有關事項但行政機關沒有依法辦理的案件；申請行政機關履行某些法定職責，行政機關沒行依法履行的案件；申請行政機關依法發放撫恤金、社會保險金或者最低生活保障費，行政機關沒有依法發放的案件；認為行政機關的其他具體行政行為侵犯其合法權益的案件等。
  6. Term 163 in amend six of criminal law is then becoming : staff in companies, enterprises, and other units demanding for property, by the convenience of position or accepting property illegally from others at a large amount and then do good for the giving party will be sentenced to be in prison for less than 5 years ; at an extremely large amount, sentenced above 5 years in prison and property taken over

    刑法修正案（六）將刑法第163條修改為：公司、企業或者其他單位的工作人員利用職務上的便利，索取他人財物或者非法收受他人財物，為他人謀取利益，數額較大的，處5年以下有期徒刑或者拘役；數額巨大的，處5年以上有期徒刑，可以並處沒收財產。
  7. But being influenced by planning economy for many years, there are still many defects in financial management. for example, financial system is still the model of concentrating money into company " s headquarters, the headquarters is profit center, and the subordinated company is cost center. the function of financial management is not divided from function of accounting

    內蒙古電力於1998年由政企不分的企業局改制為國有獨資的有限責任公司，實現了應用財務管理職能的前提，但因長期受計劃經濟的影響，財務管理體制仍沒有脫離高度集中、統收統支的模式，成本核算與利潤核算分屬于不同的主體，公司總部相當于利潤中心，所屬單位相當于成本中心；財務管理職能沒有完全從會計職能中分離出來，仍以核算為主。
  8. Article 57 where the valuation or the receipt or payment of usage fees in respect of such business dealings as the transfer of property or the granting of rights to the use of property between an enterprise and an associated enterprise is not based on business dealings between independent enterprises, adjustments may be made thereto by the local tax authorities with reference to amounts that would be agreed to by unassociated and unrelated parties

    第五十七條企業與關聯企業之間轉讓財產、提供財產使用權等業務往來，不按獨立企業之間業務往來作價或者收取、支付使用費的，當地稅務機關可以參照沒有關聯關系所能同意的數額進行調整。
  9. Management which relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporations. but conventional financial accounting got corporations into the environment without the zoology. its information presentation only is the operational achievement which is weighed by periods of time past and the financial position until the day of statements made

    在經濟和社會發展的今天，環境問題已成為一個經濟問題，與環境有關問題的管理，都必然涉及到資金收支，涉及到企業的財務狀況和經營成果，涉及到企業的收益和風險，而傳統的財務會計卻把企業局限於沒有生態的環境中，它所進行的信息披露只是過去一段時間以財務指標衡量的經營業績和到報表編制日為止的財務狀況。
  10. Thirdly, based on correlation and multiple regression analysis, the thesis employs 165 listed companies in service industry, studies empirically inner influential factors of capital structure. it ' s concluded that leverage increases with rate of sales growth ; decreases with profitability, tobin ' q and non - debt tax shields ; and there is no significant correlation between firms " size, real tax, assets collateral value, ownership structure and leverage

    對我國服務業165家上市公司2001 - 2002年末財務數據進行相關性和多元回歸分析，得出，企業杠桿和主營業務收入增長率顯著正相關；和托賓指數、盈利能力、非負債稅盾顯著負相關；和企業規模、實際稅率、資產擔保價值、股權結構沒有顯著影響。
  11. As to the experienced research, this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country. through deeply analyzing on typical cases and related regulations, we conclude that : the current regulations of business combination accounting do not touch on pooling of interest ; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method ; purchase and pooling of interest coexists in the practice of business combination in our country now ; sec and finance of our country tacitly approve pooling of interest

    實證研究部分，本文以上海證券交易所的上市公司為研究對象，研究發現：我國目前的合併會計相關規定中沒有提及聯營法；相關規定中對吸收合併的會計處理體現的是購買法的思想；對控股合併的會計處理不是嚴格意義上的購買法；而我國合併會計實務處理中購買法和聯營法並存；財政部和證監會默許聯營法的使用。
  12. 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。
  13. Which illuminate that the shipping company should focus on the main business to enhance the return of net assets, it also shows that the business of the list shipping companies is over concentrated, and should be diversified to lessen the operating risk ; the companies should accelerate 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

    本文通過對航運類上市公司進行計量分析后發現航運企業的資本結構和投資對凈資產收益率沒有顯著的影響，而航運企業收入過分集中。針對未來財務環境發生的變化，本文從財務戰略管理的角度提出以下建議：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。
  14. Although in the current building regulations, financial institutions, rural grassroots organizations are not included in the government budget system, in essence, it has assumed a national rural financial function, namely : it assumes the rural administration, rural public goods supply mission. this part of the funds is different from urban occupation, financed by the government financial. but by this part of the funds from the village collective economic organizations of income, thus it crowded with rural

    雖然從當前法規建設、財政體制等方面看，農村基層組織並沒有納入政府財政預算體系，但實質上卻已承擔了國家在農村的財政職能，即承擔了農村行政管理、農村公共物品供給的任務，這部分資金的佔用並沒有像城市居民一樣由政府財政出資，而是由村組織從集體經濟收入中出，從而擠用了農村集體經濟發展的資金。
  15. Moreover, recent literature in management accounting strongly argues the performance measures must be linked to the strategies and actions of a firm. the survey finds there is no difference between the two strategic types ( prospector, defender ) of firms with respect their ratings of the relative importance of financial versus nonfinancial measures for the purposes of decision making. more than half firms rated financial and nonfinancial measures as equally important for short and / or long - term decision making

    然而，從我們對中國電子行業的38家企業的問卷調查結果來看，企業規模（包括員工人數、銷售收入和層級個數）大小與非財務指標的使用沒有顯著的相關關系;對于企業的長、短期決策而言，財務或非財務指標的相對重要性有略微的差異，不同的戰略類型與財務和非財務業績評價指標的相對重要性之間沒有相關關系，半數以上的問卷認為在長期目標和短期目標的實現上，財務和非財務業績評價指標同等重要;戰略類型與非財務業績評價指標的使用沒有明顯的相關關系。
  16. By adopting a cash - in and cash - out fun - raising method, which pays for the various social security items of the current year through that year ' s fiscal revenue and through a part of the earnings from the enterprises, the coverage of our country ' s traditional social security system is limited to workers of state enterprises and to workers of some collectively owned enterprises. this method, owing to its lack of accumulated funds and of figuring out estimates for its due payable responsibility, cannot possess long - term positive financial potentials. instead, it hinders us from establishing our modern enterprise system and prevents us from reforming our mechanism of using and financing the work force

    我國傳統的社會保障系統，保障和覆蓋對象狹窄，基本上僅對國營單位職工和部分集體單位的職工提供保障，採取現收現付的籌資模式，根據需要和可能，用當年財政收入和企業收入中的一部分直接支付當年的社會保障各項待遇，沒有基金積累也沒有對制度未來償付責任的估計，這樣的制度不可能具有長期財務能力，也阻礙了勞動制度的改革和現代企業制度的建立。
  17. Merrill lynch, an investment bank advising the consortium, is lead underwriter for these share issues but there is no commitment yet on price

    而此次收購的財務顧問公司美林是權益性融資的主承銷商，他對于承銷的股價沒有做出任何承諾。
  18. Article 9 should articles confiscated by the state administrative department according to law, articles used to pay taxes or fines and other kinds of articles be auctioned on consignment in accordance with state council provisions, they shall be auctioned by the auctioneers designated by the people ' s governments with districts where such property lies

    第九條國家行政機關依法沒收的物品，充抵稅款、罰款的物品和其他物品，按照國務院規定應當委託拍賣的，由財產所在地的省、自治區、直轄市的人民政府和設區的市的人民政府指定的拍賣人進行拍賣。
  19. At present, the chinese audit body positively carries out the experimental site work of the theoretical research and practice of the state - owned assent management and management performance audit theory. but the audit in universities still focuses on the financial revenue and expenditure, and the performance audit only implements at the time of the special fund audit for the infrastructure construction, which has not developed to the performance audit of the university regular funds

    目前，我國審計機關正積極開展國有資產經營、管理績效審計理論研究和實踐的試點工作，但高校的審計仍以財務收支審計為主，績效審計只在審計基建專項資金時實施，對高校經常性經費的績效審計還沒有開展。
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