財政負債 的英文怎麼說

中文拼音 [cáizhèngfùzhài]
財政負債 英文
public finance-liabilities
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 政 : 名詞1 （政治） politics; political affairs 2 （國家某一部門主管的業務） certain administrative as...
  • 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
  • 財政 : （國家對資財的收入與支出的管理活動） （public） finance; government finance; public economy
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  1. For the especial political regime in our nation avianizes the rural fiscal system of inward function, which induce phenomena as follows, during producing or providing public products as the deputy of rural residents ( mostly, peasantry ), whose are the village and town governments and their superior governments ( from the clientage aspect ). not only the substitutive costs from the village and town governments represent their revenue and expenditure, and that from superior governments transfer to it by the stimulant mode of them and their superior governments, but also the governments show the substitutive costs from their superior governments transferring as the form of the rural expenditure, which will increase their revenue and expenditure. it is village and town indebtedness of inherent mechanism

    由於我國特殊的政治體制弱化了農村財政體制應有的功能，致使作為鄉鎮居民（主要為農民）代理人的鄉鎮政府及上級政府（從委託? ?代理關系的角度看）在生產或提供農村公共品時會產生以下現象：不僅鄉鎮政府產生的代理成本表現為鄉鎮支出，上級政府產生的代理成本會通過上級政府與鄉鎮政府激勵相容的方式而層層轉嫁給鄉鎮政府，而且鄉鎮政府有著將上級政府所轉嫁的代理成本進一步以鄉鎮支出的形式表現出來的激勵，從而加大了鄉鎮支出，這是鄉鎮負債產生的內在機理。
  2. As of december 31, 2001, the group s gearing ratio is 0. 17 and except for the non - interest bearning convertible notes issued, the group has basically no borrowings or long - term debts. the group s financial status is stable and healthy and has a cash balance of over hk 200 million

    于業績結算日，除已發行的不計息可換股票據外，集團已無任何銀行借貸及其他長期借貸，負債比率約為0 . 17 ，手頭現金超過兩億港元，財政狀況非常穩健。
  3. 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。
  4. Expounds the five main aspect of risk in national commercial bank, i. e. signal liability structure, bad loan quality, low capital efficiency, imperfect restriction on interior power, thin consciousness on risk avoidance ; summarizes five characters of the bank risks, including risk concentration, moral risk, risks caused by system structure, inequi ty between bank risks and revenues, aggrandizement trend of bank risks ; analysis eight reasons for bank risks, including proprietary ownership voidance, macroeconomic fluctuation, ineffective capita ] buffer mechanism, enterprise reasons. no synchronous fiscal investment and financial reform, incompetence law and regulation enforcement. chapter4 argues the opportunities and challenges of the financial globalization and requirement for bank risk managem ent. chapters suggests the methods for the risk management of national commercial bank

    緊接著在第三章闡述了我國國有商業銀行風險的「五大表現」 ，即負債結構單一、信貸資產質量差、資本充足率低、內部控制機制薄弱、防範風險的意識淡薄；總結了我國國有商業銀行風險的「五大特點」 ，即風險高度集中、風險人為匿藏、風險的體制性、風險與收益嚴重不對稱、風險呈繼續擴大態勢；剖析了我國國有商業銀行風險形成的「八大因素」 ，即金融產權「人格」虛設、宏觀經濟波動、資本金等緩沖機制不健全、財政、投資和金融的體制改革不配套、法律和法規不健全等。
  5. At the same time, economic crisis, financial deficit and other factors such as burden of debts reduced greatly the governments " ability to invest and borrow money, private sources funds again were sought to cover up the capital shortage. on the other hand, some international consortia were looking for ways to invest for the purpose of maximum of profit. hence some international contracting companies and experienced developing countries began their trial to promote private ownership and operation of infrastucture projects, through the way of accession agreement with limited recourse

    然而進入80年代，現有的基礎設施已不能滿足經濟發展和人們生活的需要，而經濟危機、財政赤字、沉重債務負擔等因素使政府的投資能力和對外借債能力大為減弱，只能轉而尋求私營部門的資本來彌補資金的不足；同時國際上一些大財團因資本積累，急於加快資本周轉和增值，追求利潤最大化，一些國際承包公司和有經驗的發展中國家開始探索通過有限追索權貸款以特許方式促進私人擁有和經營基礎設施項目。
  6. From the angle of accounting, to guarding against the financial liability risks we should first enlarge the financial liability accounting scope on the existing liability accounting foundation, truly reflect the liability condition of the government, reasonably establish the pay back plans, in order to guard against the financial liability risks

    從會計核算的角度來看，防範財政負債風險首先應在現有負債核算基礎上，擴大財政負債核算范圍，真實地反映政府的負債狀況，合理地制定償還計劃，以防範財政負債風險。
  7. The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities

    這樣引致的資產或負債價值的改變，已反映在資產負債表內有關資產或負債帳面價值中，惟對有息財政儲備帳項的結欠仍在資產負債表內以原本價值列帳，而有關的價值重估差額則包括在其他負債這一項目內。
  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. Other liabilities comprise expenses accrued at the year end, which include interest payable on exchange fund notes and on the balances due to the fiscal reserves account, and the revaluation differences of the balances due to the interest - bearing fiscal reserves account

    其他負債包括年終應計開支，其中包括應付予外匯基金債券的利息、對財政儲備帳項的結欠的利息，以及有息財政儲備帳項的?值與票面值的差額。
  10. Meanwhile, the deep reformation of capital market and investment and financing system, the quick marketization process of interest rate, the wide application of electronic businesses in governments and enterprises, and the continuously changed consumer behavior and family financing thought make the banks have more opportunities to get profit

    商業銀行傳統資產負債業務的獲利空間逐漸縮小。而隨著資本市場、投融資體制改革的深化，利率市場化進程加快，電子商務在政府和企業得到廣泛運用，居民消費行為和家庭理財觀念不斷變化，這些則為銀行業打開了一個新的獲利空間。
  11. Although this involves giving up the liquidity of some of the foreign reserves, the return on such investments extends to well beyond just the financial yields of the assets that are accounted for in the balance sheet of the central bank holding the foreign reserves

    將部分財政資源投資于這個范疇是一種合理分配金融資產的方式，亦符合國家利益。雖然這樣可能會減低部分外匯儲備的流動性，但這些投資的回報會遠超過在人民銀行資產負債表上的外匯儲備收益。
  12. Well, the balance sheet and profit and loss statement for this past fiscal year should be ready soon

    嗯，去年財政年度的資產負債表和損益計算書馬上就該做出來了。
  13. B : well, the balance sheet and profit and loss statement for this past fiscal year should be ready soon

    嗯，去年財政年度的資產負債表和損益計算書馬上就該做出來了。
  14. With the expansion of the national debts scale in our country, the reasonable limit of the national debts " quantity problem become one of the crucial points in bond study. how to evaluate the influence of bonds issuing for the finance and monetary policy

    此外我國從1998年開始實施積極的財政政策，加上西部大開發策略和振興東北策略，這些都將需要大量的國債支持，在這種情況下討論我國國債債務負擔的合理數量界限，並在此基礎上給出相應的建議就具有重要現實意義。
  15. The dissertation is divided into six chapters. chapter 1, summary, which explain the importance of the topic and suggest the system, method, and main contents of this dissertation. chapter 2 : the research of the theory of national debt and the practice of the debts issuing in china, in this part, we sum up the theory of national debts and the method of researching moderate scale in china and other countries. chapter 3 : the analysis of burden of national debts in china, which analyze the debts " burden by the rate of debts " burden and the rate of repayment of debts and the degree dependence of debts and so on. chapter 4 : influence factor study of the reasonable limit of national debts " quantity, in this chapter we get the factors that mostly affect the scale. using the actual datum and modern econometric and statistical analysis method, we conclude that the repayment of capital and interest and the finance deficit are the most important factors

    第二章國債理論研究進展和我國的國債實踐，綜述國內外國債理論研究的進展和我國國債發行的實踐以及國債適度規模的研究方法。第三章我國國債債務負擔分析，主要從政府償債能力和社會應債能力兩方面，選取了債務依存度、國債負擔率和國債償債率等指標，通過橫縱對比，對我國國債債務負擔進行了分析。第四章債務負擔合理數量界限的影響因素分析，選取了九個與國債密切相關的指標，通過多重共線性診斷、最佳回歸模型的選擇分析，最後選定國債還本付息額和財政赤字兩個與國債規模最密切的指標。
  16. 2 the authority shall, as soon as is practicable and in any case not later than 3 months after the expiry of a financial year, prepare a statement of the accounts of the authority, which statement shall include an income and expenditure account and a balance sheet

    2 ?建局須于任何財政年度終結后在切實可行范圍內盡快但無論如何不得遲于該財政年度終結后3個月擬備一份?建局的帳目報表，該份報表須包括收支結算表及資產負債表。
  17. Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below. the consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities

    資產及負債估值金融資產和負債即外匯基金需收取或支付的附息貨幣債務均在資產負債表日期按下列基礎以市值入賬，因而引致的資產或負債價值的改變，已反映在資產負債表內有關項目賬面價值中，惟財政儲備賬項仍以原本價值入賬，而其市值與原本值之間的差額則包括在其他負債這一項目內。
  18. Secondly, in the current structure of soes, the state equity and other stakeholders " equities cannot be protected and efficiency is very bad. if stakeholder structure is used, all these problems may be solved. thirdly, these problems may be solved by right finance policy

    第三，國有企業的高負債融資結構、低股利政策、資本市場及各項市場法規不健全既是國有企業本身結構缺陷造成的結果，又是其原因，因此，制定適宜的財務政策、加強財務監管既能敝利益相關者的利益，又能確保企業價值最大化的實現。
  19. 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。
  20. Compared with the traditional financing modes, bot can not only ease direct finance burden and debt risk from government, but also introduce the advanced technology and management in, to improve the operating efficiency of project, to meet the social and public requirement s in advance. however, its unavoidable weaknesses, e. g. huge scale capital requirement long term operation cycle, complicated structure, a lat of uncertain factors, esp

    雖然，與傳統投資方式相比， bot投資方式具有能減少政府直接的財政負擔、避免政府的債務風險，引進先進的技術和管理經驗，提高項目的運作效率、提前滿足社會與公眾需求等優點，但也存在著投資規模大、經營周期長、結構復雜、不確定因素多、風險較大等缺點。
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