財務與資產處 的英文怎麼說

中文拼音 [cáiwùyǔzīchǎnchǔ]
財務與資產處 英文
division of finance and 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...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 處 : 處名詞1 （地方） place 2 （方面; 某一點） part; point 3 （機關或機關里一個部門） department; offi...
  • 財務 : finance; financial affairs
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. After entry of wto, there are still many maladjustments in guangxi ' s seed industry, such as the weak foundation of sees industry development ; the unformed market of the seed industry for fair competition ; small - scale seed enterprises ; no systematic connection among the cultivation, breeding and marketing ; lower qualification of staff who work in the seed industry and with weak sense of laws, and lack of the knowledge in operating experiences in the international market and trade etc. yet the un - efficiency system, unclear property right in enterprises, the lack of an effective mechanism to promote the rational use of resources in the seed industry and the lack of such concept as " the government creates environment and enterprises create fortune " are the deep - seated causes of the problems in guangxi ' s seed industry. therefore, the key points for promoting development of guangxi ' s seed industry under the wto framework are to focus on the promotion of the developing capability of seeds " integrated products, constantly deepen reforms, to adjust various relevant factors in the system of the seed industry which is inconsistent with each other, and to establish a new - pattern system with evident characteristics of the time spirit in order to meet the requirements of the market economy. hereinto, the specific strategies and measures for promotion of guangxi ' s seed industry development under the wto framework include kee ping up reform and innovation of the system of the seed industry, executing of non - nationalization reform in state - owned seed enterprises, formulating and executing relevant supporting policies, the improving the legal system in the seed industry, increasing public financial support on the seed industry, promoting the integration of cultivation, breeding and marketing, strengthening human resource development, developing the main body of the seed industry ' s market and making proper conditions for the functions of seed associations in the seed industry development etc

    研究結果認為：發展種子產業應該把著眼點放在促進種子整體產品的開發上；種子產業的發展依賴于能充分發揮整體功能的新型種業體系的構建，而目前廣西種業體系中的品種選育、種子生產加工、種子經營以及政府管理、公共支持和社會服務六個主要組成部分都存在明顯的缺陷與不足；廣西種子企業綜合競爭力總體處于較弱水平；面對wto ，廣西種子產業仍有諸多的不適應，突出表現在產業發展基礎薄弱、尚未形成可以公平競爭的種業市場、種子企業規模小、育繁銷脫節、種業人才素質不高、種子企業法律意識淡薄、國際市場運作經驗和國際貿易知識不足等多個方面，而體制不順、企業產權不明晰、缺乏促進種業資源合理流動的有效機制以及「政府創造環境，企業創造財富」的正確理念正是導致目前廣西種子產業不能適應入世需要的深層次原因；因此，以提升種子整體產品開發能力為核心，不斷深化改革，調整種業體系中不相協調的各有關因素，構建起符合市場經濟體制要求的具有鮮明時代特徵的新型種業體系，是wto框架下加快廣西種子產業發展必須堅持的指導思想；其中，加快種業體制改革和創新、實施對國有種子企業的非國有化改造、制訂落實有關扶持政策、完善種子法律法規體系、加大公共財政對種子產業的支持力度、推進育繁銷一體化的形成、加強人才培養與引進、壯大種業市場主體、實行重點突破戰略、發揮種子行業協會作用等等，都是wto框架下加快廣西種子產業發展應該採取的具體對策措施。
  2. On the basis of drawing lessons from the existing research results both at home and abroad, this paper observes the change law of the two financial indexes of nroa and croa from 1997 to 2001, studies the relations between the locations of listed companies and the m & a performance, between the structure of equity of listed companies and the m & a performance, between the industry nature of the listed companies and the m & a performance, between the type of m & a and the m & a performance, and then draws several conclusions that m & a performance is unsatisfactory on the whole, m & a performance of listed companies in eastern china is superior to that of the counterpart in middle or western china, m & a performance of listed companies that the country or the other corporations hold the most share of the listed companies is unsatisfactory on the whole, the growing or mature listed companies can achieve best m & a performance when they implement the m & a horizontally while the listed companies in declining phase may perform the conglomerate m & a the best

    在借鑒國內外已有的研究成果的基礎上，本文考察了並購上市公司從1997年到2001年五年時間內凈資產收益率和主營利潤率兩項財務指標的變化規律，研究了並購公司所在的區域與並購績效、並購公司的股權結構與並購績效、並購公司的產業性質與並購績效、並購類型與並購績效等方面的關系，得出了若干結論： 1 、並購績效從總體上來說是不理想的； 2 、東部上市公司的並購績效要優于中部和西部上市公司的並購績效； 3 、國家股或法人股是第一大股東的上市公司的並購績效不理想； 4 、處于成長性產業和成熟性產業的上市公司發生橫向並購績效最好，處于衰退性產業的上市公司發生混合併購績效最好。
  3. 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。
  4. On this basis of deep investigation in current situation of the financial business process and financial affairs informationization in swa, by the study on business process reengineering facing to enterprise informationization, according to the business characteristics and demands of every business of financial administration, this article came out the goal of business process reengineering involving accounts dealing of financial affairs and the management of selling, accounts receivable, purchasing, accounts payable, stock, salaries, fixed assets, cost in swa

    在對西南鋁財務業務流程及財務信息化現狀深入調查研究的基礎上，依據對面向企業信息化的業務流程重構作出的研究，根據西南鋁財務管理各業務的業務特點和需求，分別提出了西南鋁財務賬務處理、銷售與應收賬款、采購、應付賬款與存貨、工資、固定資產與成本各個業務流程的重構目標，並進行其業務流程重構。
  5. After a comprehensive review of our nation ' s debt level, the author hold a opinion that our deficit level is much lower than the critical proportion of our financial deficit to the gdp. and when compared with other countries, it is also at a low level, thus the pressure coming from fiscal deficit is within the financial capacity. besides, no matter taking government overall debts ( includes treasury bonds, overseas liabilities, non - performing assets of financial agencies, endowment insurance debts ) or just treasury bonds into account, we can reach such a conclusion : our debt level is lower than many countries, therefore, there are wide spaces to implement the active fiscal policy

    通過考察我國的債務水平，筆者認為，我國的赤字規模，遠低於臨界赤字率，與國際相比，也處在低水平上，財政赤字的壓力在財政承受能力之內；另外，無論是單純從內債還是從包括國債、外債、金融機構不良資產、養老保險欠賬的政府綜合債務來考慮，都可以做出如下判斷：我國的負債水平低於許多國家，實行積極財政政策還有較大的餘地。
  6. In the article, i mainly analyzed the earning power ratios of four state banks with financial analysis method. referring to dupont financial analysis system and four state banks " financial data and main earning power ratios in 1998 - 2002, 1 analyzed the current status of their eaming power and those related factors, such as earning level of main business, structures of income and assets, operation fee management. then by comparison with other domestic stock banks and world ten top banks in tier one capital, assets, pre - tax profits, cost / income ratio and pre - tax profit per employee, i found that the four banks had advantages in scale and strength, but lagged far behind other banks

    本文主要採用財務分析的方法，在對四大國有獨資商業銀行近幾年總體的盈利指標進行分析后，借鑒杜邦財務分析體系，分別對四大銀行1998 - 2002年的財務數據和主要盈利能力指標進行趨勢分析，從主營業務的盈利水平、收入結構、資產結構、費用控制等方面分析了四大銀行盈利能力的現狀及其影響因素，並且通過與國內股份制銀行、世界十大銀行資本、資產規模、利潤、收益率、人均利潤等指標的比較，分析四大銀行的盈利能力在國內和國際銀行業中所處的水平，找出存在的差距。
  7. During the phase in order to make certain whether the enterprise has the capability in put the project in practice, value chain and supply chain was analyzed and assessed involved in organism structure, material - supplying and ordering, product plan, product structure, financial administration, material - disposing, capital administration, transport, storage, marking, sell and client service in the method of administration - diagnosing, phase - analyzing. secondly, the industry and market related to the output of the enterprise and project was analyzed according macro and micro hierarchy. in the process the five models of competitive ability, which are analysis framework of swot and baud ' s value chain, was utilized to analyze the competitive circumstance and competitive predominance in the enterprise and provide with the basis of analyzing cash flux of the debt project then by a qualitative and quantitative analysis the characteristic of the debt project was analyzed, the debt - repaying ability estimated and the risk of it assayed

    首先，對企業的經營管理、財務狀況進行了分析，通過特定的財務分析方法體系對企業的償債能力狀況、財務效益狀況、資金營運狀況、發展能力狀況、現金流量狀況進行了橫向和縱向比較分析、評價和定位，通過管理診斷、層次分析的方法對企業的組織結構、原料供應與采購、生產計劃、生產組織、財務管理、材料處理、訂購過程、資產管理、運輸、倉儲、市場營銷、銷售以及客戶服務等企業價值鏈、供應鏈各環節進行了分析評價，以確定企業是否具備實施項目的能力；其次，分析了企業和項目產出所涉及的產業、市場，按照宏觀、中觀、微觀的層次結構分析推進，運用了swot分析框架、波特的一般價值鏈分析框架和波特的五種競爭力模型對企業競爭環境及企業內部產生競爭優勢的能力進行了分析，為債項的現金流量分析提供了較為充實的依據；通過定量、定性的方法分析了債項的特性，測算了償債能力，對債項風險進行了分析評價。
  8. Afterwards this article emphatically carry on deep investigation on the current situation of financial affairs informationization and the business process in swa which involves accounts dealing of financial affairs and the management of selling, accounts receivable, purchasing, accounts payable, stock, salaries, fixed assets, cost

    隨后著重對西南鋁財務的賬務處理、銷售與應收賬款、采購、應付賬款與存貨、工資、固定資產與成本管理各個業務流程以及西南鋁財務信息化現狀進行了深入的調研，並總結了存在的問題。
  9. This paper takes the example for hulunbeier league, uses qualitative and quantitative methods, probes the following problems : estimation and disposal on investment cost and running expenses of grassland construction investment project estimation of project earnings principles of project borrowings and appliances of financial appraisal indexes and financial statements. based on the above research, conclusions are as following : if previous project period is longer than that of milti - year increment herbage, fixed investment must be considered which is resulted from renewed herbage when cost is estimated ; changes of period of operating cost resulted from renewed herbage and output changes must be considered when cost being estimated ; periodical output changes of herbage not only lead to cost changes, but also changes in project incremental income and relative cost indirectly ; devising suitable project borrowings is beneficial to favorable implementation on every project ; aiming for the characters of grassland construction investment project, selecting practicable financial appraisal statements and financial indexes can make calculating of financial beneficial of grassland construction project scientifically

    本文的研究主要以呼倫貝爾盟草地建設項目為例，基於案例進行定量和比較分析，探討草地建設項目在投資成本和營運成本的估價和處理、項目收益的估價、項目籌資方案的確定原則和項目財務評價指標與評價報表應用方面的特殊問題，得出如下結論：必須在成本估價時考慮牧草的更新所導致的固定投資；在進行成本估價時必須考慮由於牧草的更新和產出變化所導致的經營成本周期性的不同；多年生牧草在產出上的周期性變化不僅會導致成本上發生變化，也會導致項目新增收入的變化和與收入相關的成本間接發生變化；設計合情合理的籌資方案，有利於保證項目中的每一個子項目順利執行；針對草地建設投資項目的特點，選擇適用的財務評價報表和財務評價指標才能更科學地測算草地建設項目的財務效益。
  10. The sparking points of this thesis are as followings : firstly, it gives a detailed and deep analysis of the chain accounting background and its meaning ; secondly, it first puts forward the idea that individually setting up inter value chain accounting and industry value chain accounting to achieve the value chain accounting management system ; thirdly, it first brings up the thoughts that inter value chain accounting develops with erp together ; fourthly, it gives a deep study on industry value chain accounting in terms of its achievements items, e. g. accounting calculation method of industry chain, financial evaluation index of value chain, financial information sharing mode of value chain ; fifthly, it puts forward and analyses the research direction of value chain accounting on solving practical problems

    本文的亮點之處在於:其一，本文對于價值鏈會計產生的背景、價值鏈會計的內涵進行了透徹地分析和總結;其二，本文首先提出了分別建立內部價值鏈會計和產業價值鏈會計來共同實現價值鏈會計管理體系的思想;其三，本文首先提出了內部價值鏈會計與erp （企業資源計劃）系統共同發展的設想;其四，本文對產業價值鏈會計實現體系的相關內容進行了深入研究，如產業鏈會計信息核算方法、價值鏈財務評價指標、價值鏈財務信息共享模型等;其五，本文分析了價值鏈會計在解決實務問題方面的運用前景。
  11. This paper introduces the basic theory of appraisal in the process of enterprises " ownership transition, and tried to probe some problems during the appraisal practice of the pharmaceutical factory of west china university of medical sciences, such as how to cooperate with cpas, securities deputy, lawyers, how to evaluate intangible assets and land, and how to coordinate the appraisal results to financial conditions of the corporation

    華西醫科大學制藥廠作為一家較為典型的高校校辦企業，在改制設立股份有限公司時，資產評估人員遇到了資產評估機構與其他中介機構的協調問題、如何評估沒有賬面記錄的無形資產問題、土地使用權評估時的處置方式、評估結果如何與企業自身財務狀況相匹配等問題。
  12. With the development of assets disposal, the assets scale and quality are continuously decreasing. what chinese financial assets management companies should do in advance and whether the state department ' s ten years limit should be executed or not are not only the puzzle of employees but also the main content of financial system innovation. as pointed out in the report of session of the sixteenth central committee of the party and the national economic conference on october 14, 2003,

    2004年2月10日，溫家寶總理在全國銀行、證券、保險工作會議上發表了題為《努力開創金融改革與發展新局面》的重要講話，指出:要「辦好金融資產管理公司，加快有效處置不良資產」 ; 2004年2月24日，國務院批準了財政部上報的《關于金融資產管理公司改革與發展問題的請示》 ，明確了資產管理公司建立不良資產處置目標考核責任制，確定了資產管理公司向商業化轉型的發展方向。
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