資本化的利息 的英文怎麼說

中文拼音 [zīběnhuàdelìxī]
資本化的利息 英文
capitalized interest
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 的 : 4次方是 The fourth power of 2 is direction
  • 息 : Ⅰ名詞1 （呼吸時進出的氣） breath 2 （消息） news 3 （利錢; 利息） interest 4 [書面語] （子女） on...
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  1. This paper takes mobile engineering department equipment management of daqing petrochemical parent company as an example, and studies the design and application of equipment management system of daqing petrochemical parent company, for the implement of computerizing the equipment entire process management with the equipment management system and completing the synthesis management, the records management, the expense management, the fixed asset management, the specialized management and the information management with the computer system and making in the manual management some qualitative and stochastic ingredients transforming into the quantitative standard management. so it guarantees that we can perform advanced predicting management in the entire process of the matter movement and the value movement of equipment and complete the equipment servicing transition from the compulsory servicing and afterwards servicing to the preventive servicing, improving work quality, efficiency and modernized degree which the equipment manages and assisting enterprise ’ s equipment management decision - making and the whole realization of management goal and enhancing the enterprise ’ s interior equipment utilization and realizing its maximum profit

    本文以大慶石化總廠機動工程部的設備管理為例，對大慶石化總廠設備管理系統的設計與應用進行研究，旨在通過設備管理系統實現設備全過程管理計算機化，由計算機系統來完成設備的綜合管理、檔案管理、費用管理、固定資產管理、專業管理及信息管理，使人工管理中一些定性的、隨機的成分轉變為定量的規范的管理，保證大慶石化總廠對設備的物質運動和價值運動的全過程實行先進的可預知性管理，並逐漸將設備維修從目前的以強制性維修及事後維修為主過渡到以預防性維修為主，提高設備管理的工作質量、效率和現代化程度，輔助企業的設備管理工作決策及經營管理目標的整體實現，提高大慶石化總廠內部設備的利用率及實現其最大的經濟效益。
  2. Government ' s monopoly of capital market also leaded to the " shell " value of listed company which is irrelative to the company ' s invest value, which made the higher general price in the market. in addition to, the structure of investors which is consisting of many individual investors and few institution investors lets it easy to manipulate the stock market for the institution investors. according to the origins of the systematic risk, it is necessary to improve the market mechanism and market efficiency to eliminate the system root of the risk to decrease the risks

    突出地表現在：資本市場服務于國企轉制，造成上市公司股權結構存在缺陷，致使公司治理失效，上市公司缺乏持續發展的能力，公司經營風險轉化為市場的系統性風險；政府對資本市場準入的行政性壟斷，形成上市公司「殼」價值，虛高股票市場價格，引發系統性風險；金融市場分割，特別是貨幣市場資金缺乏進入資本市場的正常渠道，利率市場化水平低，影響金融資產定價，導致違規融資盛行，加大了市場風險；而由於市場監管不到位，以散戶為主的投資主體結構，則易導致機構大戶利用內幕信息操縱股價，機構投資者的發展不僅沒有成為穩定市場的力量，反而成為操縱市場的主力，加劇了市場波動。
  3. Improve the management level of coscon, meet the increasing demands in the capital market ; enhance the professional business ability, strengthen and develop the global container shipping network ; implement active sales policy ; solidify, penetrate and extend effective market ; equally develop fleet management and managing fleet, route extension and reduction ; build effective customer service system, win the market by “ high quality ” service ; bring the advantage of alliance cooperation into full play, improve the profit - making ability ; strengthen the use of information system, boost “ digital ” development ; implement the strategy of “ talent for strong business ”, train responsible company and responsible staff ; establish a complete financial and accounting system of capital operation to improve the level of financial management ; optimize the domestic and overseas management pattern, form a resultant force of the global container shipping network ; expand the scale of shipping capacity, enhance the company ' s competitive edge ; finish the transformation from sheer production operation to the double operations of capital and production, maintain the sound and stable development of business

    提高公司管治水平，滿足不斷提升的資本市場要求；增強專業化經營能力，鞏固發展全球集裝箱網路化運輸；實行積極營銷政策，鞏固、滲透和拓展有效市場；實現船隊經營與經營船隊並舉及航線擴張與退出並舉；構築有效的客戶服務體系，以「高品質」服務贏得市場；發揮聯盟合作優勢，提高盈利能力；堅持強化運用信息系統，催生「數字化」 ；實施「人才強業」戰略，打造責任公司、責任員工；建立完善資本經營財會體系，提高財務管理水平；完善海內外管理模式，形成全球集裝箱運輸營銷網路的合力；擴大公司運力規模、增強公司競爭實力；完成由單純的生產經營向資本經營和生產經營並舉的轉變，實現公司業務的健康、穩健發展。
  4. Chapter two " impacts of china ' s accession to wto on retail industry " analyzes : the influence of accession to wto on domestic retail industry ; pressure from international business capital due to its advantages of capital strength, scale and advanced business pattern ; competition pressure from low profit criterion of supermarket business ; pressure from the management advantage of international business groups. chapter three " development strategy for retail industry after china ' s accession to wto " studies the development strategy for china ' s retail industry after accession to wto : formulating relevant laws and policies for foreign capital introduction as soon as possible ( asap ) ; working out plans for establishment of large - scale supermarket network asap ; developing multiple business patterns with mainstay business as the focus ; developing chain store business to bring about scale efficiency ; accelerating of modern enterprise institutional reform ; promoting scientific management level of retail enterprises ; setting up scientific and overall marketing concept, further strengthening sense of market orientation ; attaching greater importance on resources of talented persons and commodities ; making full use of information technologies, implementing e - commerce mode in retail enterprises ; actively exploring northwest china and developing new market

    文章第二章「中國加入wto對零售業的沖擊」從中國零售業對外開放的歷史入手，簡要介紹了中國加入wto對國內零售業的影響，指出加入wto后，中國零售業可能面臨以下幾個方面的沖擊：國際商業資本在資金、規模和業態的先進性上所帶來的壓力；規模擴張壓力，即中國連鎖超市受到了投資規模擴張的資金壓力；超市行業低贏利水準的競爭壓力；國際商業集團在管理上的優勢對中國零售企業的壓力；新的管理理念、服務方式進入所帶來的沖擊；現代商業觀念的引進打破了中國商界固有的思維；國際經濟一體化程度的提高不斷促使中國零售業的絕對利潤和相對利潤下降；我國零售業網點的不足以及布局的不合理；零售業的信息革命所帶來的觀念沖擊。
  5. In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains

    作為稅收金融效應的研究方法之一，股票除息日股價行為研究與公司的股利政策息息相關，直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標；我國股票市場目前投機過度，現金股利被統一的課以20的個人所得稅，而資本利得稅尚未開征，這方面的研究也可以為資本利得稅的開征提供一個實證依據。
  6. Under the conditions of socialistic market economy, an architecture enterprise should build up strategic thinking and find the practical links probably leading to cost reduction. the practical links are as follows : guiding price competition with system integration thought, attending to the relation of quality and cost correctly, cutting down cost by means of jit and cims, western re - build project and management in public, erp management system, etc

    這些切入點包括：用系統整合的思想指導價格競爭，正確處理產品質量與成本的關系，通過市場化的方式來降低成本，通過及時采購、及時生產加速資金周轉來降低成本，通過資源共享來降低成本，利用計算機為中心的信息管理系統來降低成本。
  7. By integrating gis, social and economic statistical and field investigating data, taking wudinghe river watershed as the case study area, we discussed the driving mechanisms for the watershed land use change and the relationship between land use spatial distribution pattern and soil erosion at different scales. the results as follows : 1

    本文以無定河流域為典型研究地區，藉助地理信息系統（ gis ）技術，結合社會經濟統計資料和實地調查的數據，探討無定河流域土地利用變化的驅動機制和流域內不同尺度土地利用類型空間分佈格局與水土流失的關系，初步結論如下： 1
  8. A substantial portion of the interest expenses associated with the notes could not be capitalized because most of the notes proceeds had not yet been employed as capital expenditure during the period

    由於大部份的票據款項尚未用於資本開支上，故有關之利息開支不能資本化處理，因此，報告年度內股東應占純利下降25 %至1 . 66億港元。
  9. The key resources have been changed from tangible things such as labor, capital and land to intangible things such as knowledge, credit and patent. the focus of competition has been changed from cost to response of market and knowledge creation

    全球化、信息化、網路化的迅速推進，使企業贏得競爭優勢的關鍵資源從傳統的勞動力、資金或土地等有形資源迅速地轉向知識、信譽、專利等無形資源，市場競爭的焦點從已有產品的成本競爭轉向對市場需求的快速反應和知識創新的競爭。
  10. Article 9 during the period of capitalization, the exchange balance on foreign currency borrowings shall be capitalized, and shall be recorded into the cost of assets eligible for capitalization

    第九條在資本化期間內，外幣專門借款本金及利息的匯兌差額，應當予以資本化，計入符合資本化條件的資產的成本。
  11. This paper combines the application and research of cellular manufacturing resource management system in high - efficient numerical control machining technique research of commission of science technology and industry for national defense and demonstration project research of chengdu aerocraft corporation, studies and practice the management of workshop ' s resource management which according to mrp hand jit " s thoughts and the characteristic of manufacturing execution system to meet advanced management concept ; have realized the computer - assisted management of the measuring tool, cutter, fixture and material in numerical control manufacturing center of chengdu aerocraft corporation, have introduced some manage method, concept and the management thought in production planning and controlling management, stock management and cost management ; makes the information of cost manage department, technology department and resource management department can be shared and integrated with each other, have guaranteed the production of numerical control manufacturing center of chengdu aerocraft corporation can go on by order ; this paper is taking the management of cutter as a sample, have studied the major working process and the realistic demand of resource management in the environment of numerical control ; have established systematic function model and information model with the method of idefo, idef1x ; under the support of intranet, with the method of joint application and development, combines advanced management theory and reality, using mature software development tool, this paper have developed the computer - aided manufacturing resource management software under the pattern of c / s

    本文結合國防科工委「高效數控加工技術研究?成飛示範工程」課題中單元化製造資源管理系統的研究與應用，從車間層開始圍繞製造資源計劃（ mrp ）和準時制生產（ justintime ，簡稱jit ）的需求並結合製造執行系統（ manufacturingexecutionsystem ）的特點對車間資源的管理作了一定的研究和探討，並付諸實踐，以適應先進的管理理念；實現了成飛數控加工中心刀具、量具、工裝、物料等製造資源的計算機輔助管理，介紹了一些計劃與調度管理、庫存管理、成本管理的管理思想、理念及方法，完成了與車間生產調度部門、工藝部門、經營管理部門的信息共享和集成，從製造資源的角度保證了成飛數控加工中心的生產能有序、受控的進行；對今後的車間層製造資源管理探索出了一條切實可行的解決途徑。本文以刀具管理為例，研究了高效數控環境下製造資源管理的現實需求及主要的工作流程；採用idefo 、 idef1x方法建立了系統的功能模型和信息模型；並在車間局域網的支持下，採用聯合應用開發（ jad ）方法（即程序開發人員與最終用戶共同開發系統） ，以先進的管理理論為指導，結合生產現場的實際情況，利用成熟的軟體開發工具開發了c s模式下的計算機輔助製造資源管理系統軟體。
  12. According to the characteristics and the needs of development, utilization of the agricultural resource information, and the current situation of exploitation and management of the agricultural resource information of heilongjiang province, this paper utilized gis technology to manage the regional agricultural resource information, meanwhile introduced fractal method to study the regional agricultural resource information, attempted to probe changes of the regional agricultural resource information, which will be helpful for all things comprehension of the current situation of the agricultural resource information and had important significance to promote and use regional agricultural resource information

    本文根據農業資源信息特點和開發、利用的需要，針對黑龍江省農業資源信息管理及開發現狀，利用gis技術對區域農業資源信息進行管理，引入分形方法對區域農業資源信息進行分析和研究，嘗試用新的方法來探討區域農業資源信息的變化，進而達到全面了解區域農業資源的現狀，對促進區域農業資源開發、利用具有重要意義。
  13. In the law, intellectual property rights represent the individual interests and are one of the private rights, while the public have the basic right to share information with others, which is part of public rights

    在信息化的法律框架中，知識產權代表的是個體利益，是私權的一種，而信息資源的共享是法律賦予每個社會成員的基本權利，是公權的一部分。
  14. Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports

    注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。
  15. In this thesis, we realize the web - based rtu in telecontrol system for electrical railway systems by using new techniques of computer, communication, and existing the resources of super - speed fiber optic cable that we have already had. besides, we also realize the multi - receiver of the rtu real - time information and the consistency of the information ; the bottleneck problem of the communication and " information solitary island " can also be solved. improving the consistency and real - time performance of information transmission, sending all kinds of information more accurate, safety and faster to the places where the information is required and receiving permitted, realizing larger scope information sharing are all newly and highly anticipated projects in the area of supervise and control

    最大程度的結合新型計算機通信、網路及軟硬體技術，利用目前已經具備的高速光纜通道資源，實現scada系統被控端基於web方式的廣泛聯網，可以解決rtu信息一發多收、一致性，通信瓶頸及『信息孤島』等問題，提高信息傳輸的實時性和一致性，把各種信息更加準確、安全、快速的送到所有需要並被允許的地方，實現更大范圍的信息共享，是目前監控領域的一個嶄新而又備受關注的課題，本文首先綜述了電氣化鐵道scada （電鐵scada ）系統的三大組成部分：調度端、被控端和通信通道的發展概況，闡述了傳統模式的電鐵遠動系統的弊端所在，接著提出了基於web模式的電鐵scada系統硬體結構設計。
  16. Thus, it is necessary for insurance market, money market and capital market to joint together. however, the development of insurance industry is confronted with some new challenges, such as more complicated environment, more risks ( credit, interest rate, exchange rate, stock price change and inflation are inexpectantly affecting the asset / liabilities value of insurance company ), more complicated insurance products and the services, increasingly internationalization of insurance company management and the widespread application of the information technology in the insurance business

    保險市場與貨幣、資本市場接軌成為必然趨勢，保險業也面臨著新的挑戰:一是保險業面臨更復雜的風險因素;二是金融市場的風險日益擴大，利率、匯率、股價變動、通貨膨脹等風險以及信用風險前所未有地影響著保險公司資產/負債價值;三是保險產品和服務更為復雜;四是保險經營的國際化程度大大提高;五是信息技術在保險業得到廣泛應用。
  17. The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant

    一是我國現行稅法對企業投資的稅收處理的基本政策和制度。稅收通過對被投資方的稅收優惠政策，鼓勵特定投資；通過對企業投資分回的股息或利潤進行稅收抵免，避免重復征稅；介紹我國對于資本利得的稅收處理和防範資本弱化的稅收規定；最後，對稅收和會計在投資業務處理的差異進行闡述。
  18. In order to improve the operation profits of commercial banks, not only the liability scale should be controlled rationally according to the difference between liability costs and assets return rate, as well as all kinds of capital operation opportunities, but liability interests structure, expiration structure and the structure of passive and active liability should be optimally reorganized

    因此，為了提高商業銀行的經營效益，既要根據負債成本與資產回報率差額的大小以及有無適當的資金運用機會而對負債規模進行理性控制，又要對負債的利息結構、期限結構以及被動負債與主動負債的結構進行優化重組。
  19. Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization, the enterprise shall calculate and determine the to - be - capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used

    （二）為購建或者生產符合資本化條件的資產而佔用了一般借款的，企業應當根據累計資產支出超過專門借款部分的資產支出加權平均數乘以所佔用一般借款的資本化率，計算確定一般借款應予資本化的利息金額。
  20. Article 8 during the period of capitalization, the amount of interest capitalized during each accounting period shall not exceed the amount of interest actually incurred to the relevant borrowings in the current period

    第八條在資本化期間內，每一會計期間的利息資本化金額，不應當超過當期相關借款實際發生的利息金額。
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