資本減損 的英文怎麼說

中文拼音 [zīběnjiǎnsǔn]
資本減損 英文
capital impairment
  • 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...
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 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. The author suggests that our country should perfect the preemptive right of shareholders to subscribe to new share in order to protect the proportional benefits of shareholders in company ; meanwhile the rigid disinvestment system should be improved. at last the responsibilities of directors for increasing and decreasing company ' s capital illegally should be strengthened in order to make shareholders treated equitably and prevent directors from fighting for controlling power of company and other personal benefits

    之後指出，我國應完善股東的新股認購權制度，以保護股東在公司的比例性利益； 7t化的減資制度應予改善，對因虧損而減資，不必設置債揪異議程序，為餓東在公司增減資本中獲得公平的橢，防止董事藉此爭奪公司控制權或謀取其他私利，應強化董事在公司違法增減資本中的責任。
  2. By means of documentation, questionnaires and interviews with experts, the paper presents a serious analysis on reasons of hurdlers ' injuries caused by hurdle race and offers several effective preventive measures as well as theoretical references for teachers and hurdlers in order to improve the teaching quality and reduce the cases of hurdlers ' injuries

    摘要本文通過文獻資料法、問卷調查法和專家訪談法對體育教育專業跨欄跑教學運動損傷產生的原因認真進行研究和分析，並提出一些有針對性的預防措施，為跨欄課教師及學生在跨欄跑教學中減少運動損傷、提高教學質量，提供參考。
  3. Abstract : through analysis on the character and use of geothermal water, expatiate the mechanism of iron removal from geothermal water, adopt the iron removal and manganese removal technology of aeration full oxygen and savageness manganese grit osculate oxidation, and control the intention and time of inverse flush, these make the treated geothermal water reach the standard of iron and manganese chroma, moreover, it won ' t increase bad component or decrease good component it is a perfect iron removal and manganese removal technology that can save installation investment, need low operating cost and reduce the heat losing

    文摘:通過對地熱水的特點及其用途的分析，闡述了地熱水除鐵除錳機理，採用曝氣充氧、天然錳砂接觸氧化的除鐵除錳工藝，並適當控制反沖洗強度和時間，使處理后地熱水含鐵、錳濃度達到標準，且不增加有害成分或減少有益成分.設備投資省、運行成本低，熱損失小，是一種理想的地熱水除鐵工藝
  4. There are many mechanics can be used, such as the preference share, the redeemable preference share, convertible preference share, the income bond, the anti - dilution clause, the protection against dilution, mandatory dividend, convertible preference bond, participating preference share, etc. however, in the contract freedom, some stakeholders, such as creditors, minority shareholders, suffer from significant information imperfections and negative externalities

    原因在於，當公司向股東分配股票，包括股票股利、資本公積金轉增股本時，不會導致財產流出公司，不會減少對優先股股東和債權人的擔保財產，通常不會損害優先股股東和債權人利益，不會對優先股股東和債權人產生負的外部性。克服負外部性的機制之一是，通過程序強制，為第三方參加締約創造機會。
  5. Back - of - the - envelope calculations from goldman sachs suggest that if banks suffer a $ 200 billion loss on subprime mortgages but want to keep their capital ratios at an average level of 10 %, that would stifle lending by a whopping $ 2 trillion

    從高盛粗略的計算可以看出如果銀行由於次級貸而產生2000億美元的損失，但是還想讓他們的資本充足率保持在10 %這個水平線上，那麼就不得不削減2萬億美元的巨額借貸。
  6. By increasing the visibility of critical elements in the supply chain, the industry could achieve substantial saving through better inventory management, reduction of product shrinkage and improvement in supply chain efficiency

    透過提高供應鏈中重要資訊的透明度，業界可更有效管理存貨、減低貨物損耗量，以及提高供應鏈的效率，從而大大節省成本。
  7. ( 3 ) the idea suggested in this paper of converting flood into utilizable resource 、 attempering flood by engineering means and supervising human behaviors in the flooded area. to overcome the various barriers arising from ideology 、 systems 、 technology and economy which the establishment of risk management system of flood will be confronted with, this paper also suggests a statistical approach to estimate extremum and the concept of gray - uncertainty risk in figuring flood risk and analyses the severe harmfulness of accidents of extremum risk, furthermore, supplements and perfects present quantity - analyzing method of risk loss

    3 、本文提出洪水資源化的觀念，以工程手段對洪水進行調節，以法律、行政、經濟、教育等綜合性的手段對人類在洪泛區中的行為進行管理，是削弱洪水的危害性、減輕洪水風險的有效方式，提高的防洪安全保障需求，實行洪水風險管理是必由之路。洪水風險管理體制的建立必然面臨觀念方面、體制方面、技術方面與經濟方面的重重障礙，並提出洪災風險評價的極值統計學方法和灰色-隨機風險率的概念，建立了其表達形式與計算方法，它完善了現有的風險損失量化方法。
  8. Accounting or financial process of reducing an amount by periodic payments or write - downs. refers to liquidation, writing off or extinguishing of a debt over a period of time

    一種會計核算方法，即在一定時間內按照使用年限將固定資產、無形資產的成本分期折舊，逐漸減低應付的費用。例如，工廠資產的折舊、自然損耗的折舊。
  9. In order to reduce the loss caused by losing talented person, it is necessary to transit human capital into organization

    （ 2 ）為減少人才流失給企業帶來的損失，有必要將人力資本轉移到組織中來。
  10. ( 2 ) in order to reduce the loss caused by losing talented person, it is necessary to transit human capital into organization

    為減少人才流失給企業帶來的損失，有必要將人力資本轉移到組織中來。
  11. In this thesis, after analyzing corporate capital, corporate capital system, the advantage and disadvantage of three kinds of corporate systems, the author used methods such as “ the law of barrel ”, “ cost - benefit ”, mathematics equation and so on with innovation to analyze three principles of corporate capital ( confirming, maintaining and unchanging ) and the applying effects of three corporate capital systems in different social environments. it is found that statutory capital system is favorable to increase the cost of setting up and running a company, to prevent some one with bad intention from corporate economical deception and upsetting the social economic order. but with the completion of the relevant social systems, the cost of corporate economical deception is increased ; the events of corporate economical deception and the destruction influence can be lowered down

    本文在分析公司資本、公司資本制度內涵及三種資本制度優缺點的前提下，創新地運用經濟學的「木桶原則」 、 「成本?效益」和數學方程式等方法，分析公司資本的確定、維持、不變三原則和三種資本制度對不同社會環境的適用效果后，認為法定資本制有利提高設立、運營公司的成本，阻止一部分惡意人員利用公司進行經濟詐欺，擾亂社會經濟秩序，但隨著相關社會制度體系的完善，相關制度體系提高了惡意人員利用公司經濟詐欺的成本，減少了經濟詐欺的行為與損害後果，這時，法定資本制度保持原有設立、運營公司的高門檻就顯得不合理，其阻礙社會資本進入公司發展的副作用就突出了;而折衷、授權資本制對公司設立、運營的成本依次降低，更有利於公司吸收社會資本發揮經濟推動作用。
  12. Hydroelectric power exploitation can reduce sediment disposal, lengthen life of power plants in lower stream, control stream, better water quality, and reduce contamination etc. considering the structure of power of sichuan province and pointing out its six problems in power development, this thesis comes up with sustainale development strategy of sichuan hydroelectric power exploitation, that is, prefentially exploit large scale hydropower plant which has good water - adapting capability, comprehensively use water resource, try to reduce cost caused by drowning, stimulate rotating exploitation, well deal with settlement of people in hydroproject construction, and alleviate contamination

    論述水電開發在減緩泥沙淤積、延長下游水電站壽命、調控水流、提高供水量、改善水質、提供清潔能源、減少環境污染等方面對長江上游生態屏障建設的作用。本文研究分析了四川水電開發的可持續發展戰略，首先對四川省電力結構現狀進行了分析，指出目前四川電力發展存在的六個主要問題，從優先開發具有良好調節性能的大型水電站、綜合利用好水資源，盡最大可能減少水庫淹沒損失，積極推進流域梯級滾動綜合開發，處理好水庫移民關系，減輕對環境的不利影響等六個方面論述了水電開發的可持續發展戰略。
  13. We find evidence that two items, irregular item, reserve of devalue, are used to achieve increase or decrease in earnings. and it is no effective evidence that the item of working capital is used to manage earnings

    St公司的盈餘管理行為主要是通過對非經常性損益項目與資產減值準備項目進行的，而對于營運資本項目的盈餘管理行為則基本上未得到有效證實。
  14. The financial internationalization will enlarge the volume of choice institutions for our financial reform, which will decrease the research cost, the friction cost and the time of setup and optimization of chinese capital market ' s institution system

    金融國際化可以擴大我們的「備選制度」集合，學習和借鑒國外先進有效的制度安排，可以大大降低我國資本市場制度和完善過程的研究費用，減少新制度安排運行中的摩擦和損失，節省時間進而縮短我國資本市場的制度進化周期。
  15. It does not take much capital to trade a market if one has knowledge and understanding. st. paul said, “ when i am weak i am strong

    每天對此加以計算，在持倉交易中加上盈利，減去虧損，再把這一數字同你的交易資本結合起來。
  16. Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings

    長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。
  17. Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching

    在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。
  18. The capital account is in creased by owner contributions and profits and decreased by owner withdrawals and losses

    資本帳戶因業主投資和盈利而增加，因業主提款和虧損而減少。
  19. Credit asset securitization has the function of improving bank ’ s capital adequacy, but the improving degree is limited. compared with issuance of long - secondary bond or stock, the effect of securitization is much weaker than that of the former, which works by increasing bank ’ s capital directly

    就不同性質的證券化資產而言，與優良貸款證券化相比，不良貸款證券化會對不良貸款損失進行扣減，從而減少銀行的資本，故它對銀行資本充足率的改善效果較差。
  20. The application of securitization enhances the status of pledgee under the security system, protects the security interests of investors from being influenced, undermined or jeopardized by a possible bankruptcy procedure, and provides for economic actors and capital market the efficiency which cannot be achieved by the then system

    資產證券化的意義主要體現為它加強了擔保制度下擔保權人的地位，使得投資者利益的實現免受破產程序的影響和減損，為經濟主體和資本市場提供了當時制度下所不具有的效率。
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