資本股利 的英文怎麼說
中文拼音 [zīběngǔlì]
資本股利
英文
capital dividend- 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...
- 股 : Ⅰ名詞1 (大腿) thigh; haunches 2 (機關、企業、團體中的組織單位) section of an office or enterp...
- 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...
- 股利 : capital bonus
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According to insurance law and fair judicatory regulation, insurance company is allocating in those days when profit after tax, the 10 that ought to collect profit include the legal accumulation fund of the company ; when forehead of accumulative total of legal accumulation fund achieves a company to register the 50 above of capital, need not extract again ; legal accumulation fund can ' t offset loss of on the company one year, before drawing legal accumulation fund, ought to use first offset loss when annual interest embellish ; after insurance company draws legal accumulation fund from inside profit after tax, via resolution of shareholder plenary meeting, can draw aleatoric accumulation fund, shareholder plenary meeting or deregulation of board of directors, deficit and extraction law are made up for to decide what profit distributes to partner before accumulation fund in the company, must return deregulation distributive profit the company ; the accumulation fund of the company ought to be used at offsetting the loss of the company, the production that enlarges a company is managed or turn the capital to add a company
按照保險法和公司法的規定,保險公司在分配當年稅后利潤時,應當提取利潤的10列入公司的法定公積金;法定公積金累計額達到公司注冊資本的50以上時,可以不再提取;法定公積金不足以彌補公司上一年度虧損的,在提取法定公積金之前,應當先用當年利潤彌補虧損;保險公司從稅后利潤中提取法定公積金后,經股東大會決議,可以提取任意公積金,股東大會或者董事會違反規定,在公司彌補虧損和提取法定公積金之前向股東分配利潤的,必須將違反規定分配的利潤退還公司;公司的公積金應當用於彌補公司的虧損,擴大公司的生產經營或者轉為增加公司的資本。Common stock dividends change to assets or stock
轉作資本或股本的普通股股利This article takes the corrections of accounting errors as one of the profit - manipulate. it begins with the root and the objective condition of the profit - manipulate, to analysis the reason and motivation of the corrections of accounting errors. then, on the base of the effective market content and the capm theory, this paper analyses empirically the market conductibility of corrections of accounting errors with all " a " shares in 2001, and discovers there is no difference on stockjobbing amount and price
從利潤操縱存在的根源和客觀條件入手,分析上市公司進行會計差錯及其更正的原因和動機;然後,以有效市場假說的基本理論和資本資產定價模型為基礎,對2001年滬市a股所有進行會計差錯更正的上市公司進行會計差錯的發生和更正的市場傳導效應研究,通過檢驗發現,公司年度報告披露前後時窗內的股票交易量和股票價格並未存在顯著差異。This article is composed by four parts. the foreword introduces simply the process of from establishment to development and contabescence of shanxi bank and the operating and running status. then bring forward the theme of this article that the organizational and managing system was the determinant factors of the prosperity and decline of shanxi bank and its experiences and lessons lend a helping hand to the enterprises of our time. the first part mainly tells of the organizational system and managing mode which drove the development and prosperity of shanxi bank, i t was consisted of the organizing system of the ownership departing from the power of management, and the capital frame of composing by the yin - share and manpower - share, and the human resources management system including high - level various and with elasticity distributing system and strict managing system, and the rigorous mamaging system and flexible running frame, and the enterprise culture of combining tigtly with the ru culture
組織制度方面,主要通過對票號所有權與經營權相分離的組織制度的研究,總結其對票號發展所起到的重要作用;資本構成方面,主要對票號銀股、身股並重的資本構成,特別是票號實行的頂身股制度進行研究,總結其對員工所形成的有效激勵作用;用人體制方面,主要從激勵和約束兩個方面分別進行研究,一方面是票號分配體制的高水平、多樣化、富於彈性,對票號員工形成了有效的激勵作用,另一方面是嚴格的人員選拔、培養、任用以及監督、獎罰等管理制度,對票號員工形成了有效的約束作用;管理制度和經營體制方面,主要通過對票號各類號規進行分類研究,分別從管理制度和經營體制兩類內容來著手,總結票號管理制度的健全和經營體制的靈活對票號業務發展所起到的重要作用;企業文化理念方面,分別從員工教育和儒商融會兩方面進行研究,總結票號對員工道德教育的重視給票號帶來的良好企業風尚以及儒商融會理念使票號在經營方面更加成熟穩健、注重企業長遠利益。As the result of financial system innovation, venture capital has it " s unique characteristic : it is cultivable investment rather than industrial investment and it ' s profit comes from transferring stock of high - tech enterprise rather than investment of fixed capital and floating capital
作為世界經濟轉型期金融體制創新這一內在動力作用的結果,風險投資有其獨具的特點:風險投資是培育性投資而不是產業化投資,其獲得的利潤來源於對高新技術企業投資股權的轉讓所得到的資本收益而不是某個產品規模化生產階段的固定投資和流動資金的投資。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。It doesn ’ t only meet the need of the shareholders who are controlling the corporation indeed, but also protect the dissentient shareholders, who are helpless in self - protection and want to get their money back legally, the system of the appraisal right of dissentient shareholders is the final protection
為了適應經濟發展,追求決策效率, 「資本多數決原則」成為公司法的普遍原則。然而在缺乏有效的監督和制衡機制的情況下,多數股東往往濫用控制地位,侵害中小股東利益。Stock dividends are fundamentally different from cash divi ? dends because stock dividends do not transfer the assets of the corporation to the stockholders
股票股利與現金股利有根本區別,因為股票鼓勵並不將公司的資產轉移給股東。Takeover offer for listed companies is the universal way to take over listed companies in modern company ' s system. in the process of taking over the listing company, minor shareholders are always in the inferior status. protection of minor shareholders " rights is an important value objective of system of takeover. how to standardize takeover offer for listed companies for protecting of minor shareholders benefit is the problem that legislation will solve and that should also be paid attention to on judicial practice. relatively typical type of takeover by offer appeared in capital market, the protection of minor shareholders ’ interests in the target company has become the purpose of legislation and added some protected measure of minor shareholders ’ interests, but the expected goal has not been achieved completely. so it is necessary to establish a perfect system to protest minor shareholders ’ interests in the target company. so we should learn more from precedent experience of legislation and perfect the relative laws and regulations on tender offer, strengthen the protection to minor shareholders, equipoise the rights and obligation of all interested parties in tender offer
中小股東合法利益的保護是要約收購制度的重要價值目標。如何規范上市公司要約收購,保護目標公司全體股東特別是中小股東的利益,既是立法要解決的問題也是司法實務中應當關注的問題。我國的資本市場上出現了較典型的要約收購方式,立法也以目標公司中小股東利益的保護為主要價值取向,創設了一些中小股東利益的保護措施,但從其運作效果來看,在要約收購中目標公司中小股東的利益仍未得到有效的保護。Corporations'earnings accumulated separately from its paid-in equity capital.
股分有限公司的盈利是在其繳入的業主權資本之外單獨累積的。Corporation's earnings are accumulated separately from its paid-in equity capital.
股份有限公司的盈利是在其繳入的業主權資本之外單獨累積的。On the basis of the above summary the creativities of the sharing systems of the shanxi merchants are discussed : ( 1 ) concentrating capital was the result of the average division in the form of organizing capital not the foremost motivation, witch was in fact in order to ensure the rights and benefits of shareholders ; ( 2 ) introducing labor - sharing system was the measure which the shanxi merchants adopt to the rise of the price of labor factor relative to that of capital factor in qing dynasty ; the labor - sharing system promoted the increase of profits of the shanxi merchants " enterprises greatly. however, that effectiveness came into existence only in normal condition. if enterprises were into the red or drawing near bankruptcy the labor - sharing system would otherwise steep up the decline of the enterprises
在此基礎上,對晉商股份制的上述創新進行了討論:集中資本是資本股份化的結果,而不是最初動因,內在動因是維護股東權益;在收益股份化的基礎上,引入頂身股制是清代晉商企業應對勞動要素價值相對提高的舉措;頂身股制極大地促進了晉商企業利潤的增加,但這僅限於企業處于正常經營狀態時,當企業面臨虧損或瀕臨倒閉,頂身股制反而會加速企業的衰亡;晉商產權制度創新(包括產權結構、組織結構的創新)迫於清代晉商企業的內外部條件變化,具體形式的產權制度是創新主體面對環境變化從成本收益角度出發仔細斟酌、權衡的結果。The requirements for rights offerings were made more stringent in 1994, when it was determined that a listed enterprise could apply for rights offerings only if it could prove that it had a record of positive profitability for the past three years, with a higher than 10 percent three - year average return on equity ( roe )
1994年對股權發放的要求更為嚴格,只有當上市公司在過去的三年中都有積極的盈利記錄,以及連續三年資本盈利率平均高於10 % ,它才能決然地申請發放股權。He says this income is really the return on cost - free capital that belongs to its shareholders ; the bank should invest these funds in the capital markets and use the income on projects in the poorest countries, instead of lending it to governments that don ' t need it
他說,這種收益實際上是世行股東們的無成本資本的利潤;世行應該將這些錢投資到資本市場,並將收益用於最貧困國家的項目上,而不是貸給那些並不需要的國家。The formula is : eva = nopat - wacc ( debt cost + cost of equity ) the theories foundation of the eva evaluation model is that the intrinsic value of a company equal to sum of the discounted future eva of the company and total investment of the company. eva is the company ' s surplus income
用公式表示為: eva =稅后凈經營利潤加權平均資本成本(債務資本股權資本)經濟增加值( eva )價值模型的理論基礎是公司的內在價值等於公司未來的經濟增加值折現后再加上公司的投資總額。The company benefits by raising funds or capital when your shares and other shares are first sold. these funds are used to operate and expand the business
公司通過發行股票募集資金或資本獲利。當你或他人購買了公司新發行的股票,公司也就募得了資金,用於公司的運營和業務拓展。The third part proves that : if the stuff ' s level of effort a is observable, then ( 1 ), and explains how to establish the optimum contract under the condition of symmetry information and the characters which optimum contract should have. the fourth part proves : if the stuff ' s level of effort a is n ' t observable, then explains how to establish the optimum contract under the condition of non - symmetry information and the characters which optimum contract should have, gives the reward and punishment measures that the enterprise should take on the employees. the fifth part analyses the influence on the motivation contract form other observable variables such as y, which is irrelevant to the stuff ' s level of effort a by establishing linear contracts s ( m, y ) = a + ( 3 ( m + yy ), proves if cov ( m, y ) ^ 0, then we can decrease the agent costs and enhance the accuracy of motivation by putting y into the contract
第一節通過對經典的馬爾可夫轉移矩陣的分析,指出了其不具有應用的完備性,並對模型進行了改進;第二節建立了企業基於人力資本理論的人才競爭策略的分析框架;第三節證明了若員工的努力水平a可觀測,則有( 1 ) , ( 2 ) ,從而說明了對稱信息條件下最優合同應如何制定以及最優合同應具備的特徵;第四節證明了若員工的努力水平a不可觀測,則有( 1 ) , ( 2 )從而說明了非對稱信息條件下最優激勵合同應如何制定以及最優激勵合同應具備的特徵,給出了企業獎懲員工的措施;第五節通過建立線性合同s ( m , y ) = + ( m + y ) ,分析了與員工努力水平a無關的其他可觀測變量y對激勵合同的影響,證明了當cov ( m , y ) 0時,將y寫入激勵合同可減少代理成本,也更能提高激勵的準確性;第六節討論人力資本股份化方法,並給出了一種基於人力資本股權化思想企業對利潤的分配模型。The biggest finance company is ge capital stock which made 5. 2 billion dollars profit in 2000, occupying 41 % of ge ' s total profit. it takes the second place of all the top 500 financial services, only less than the citi bank group
最大的財務公司是通用電器資本股份公司,若將其業績單列, 2000年利潤高達52億美元,占通用ge整體利潤的41 ,在世界500強的金融服務類別中,僅次於花旗銀行集團,排名第二。The difference between the law and the fact property right, enterprise ' s distribution ca n ' t embody the income of human capital property right ), and it also puts forward some shortages existed in traditional enterprise ' s administrative pattern - neglecting h uman capital property right. on this base, the article discusses the necessities of establishing the property right of enterprise ' s human capital in details from the theory ( the necessary demands of modern enterprise ' s system, the unfavorable influence from the uncompleted property right structure of enterprises, human capital - is a kind of rare capital, enterprise ' s decisive capital and it is the essential manifestation of public - owned economic relations ). in practice, it initially analyses the possibility of human capital property right ' s practice ( i. e. policy guide, practical turning point, practical base ) and its basic forms ( share ownership, optional institution )
在此基礎上,從理論上詳細討論了建立企業人力資本產權的必要性(現代企業制度的必然要求、殘缺的產權結構對企業的不利影響、人力資本是一種稀缺資本、人力資本是企業的決定性資本、人力資本產權是公有制經濟關系的本質體現等) ;從實踐上,對人力資本產權實踐的可行性(政策導向、實踐契機、實踐基礎等) 、企業人力資本產權實踐的基本形式(股權化、期權制度)進行了初步分析,認為企業激勵制度設計中,人力資本產權激勵是重要的方式,在目前的經濟條件下,採取人力資本股權化的形式,具有較強的現實可行性;對那些擁有市場需求大、稀缺性程度高、可替代性程度低的人力資本(要素)的所有者,股票期權制度是人力資本產權實踐發展的基本方向。Motivating traditional culture this is a spirit for staring everything from oneself then influencing onto others. therefore, the company shall treat the employees, cooperation vendors, shareholders with care, frankness and on the basis of mutual - trust and mutual - benefit thus satisfying the requirement of all
遵行傳統文化[己立立人,己達達人]的精神,對員工、合作廠商、資本股東,以關懷、坦誠、互信、互利的原則,同心協力,提供各方最大滿足。分享友人