資本調整會計 的英文怎麼說
中文拼音 [zīběndiàozhěngkuàijì]
資本調整會計
英文
capital adjustment account- 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...
- 調 : Ⅰ動詞1 (配合得均勻合適) harmonize; suit well; fit in perfectly 2 (使配合得均勻合適) mix; adju...
- 整 : Ⅰ形容詞1 (全部在內; 完整) whole; all; complete 2 (整齊) neat; tidy; orderly Ⅱ動詞1 (整理; 整...
- 會 : 會構詞成分
- 計 : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
- 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...
- 調整 : adjust; tune up; trim; trimming; variation; modulation; arrangement; debug; rectification; redres...
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Our country is still in the transition period from planned economy to the of socialist market economy, the intangible assets of enterprises are not only the important resource of structural readjustment to the economy and enterprise reform, but also accept the double influence of the government and market for the progress of commoditization and the capitalization the transition economy entrusts
我國目前尚處于從傳統計劃經濟向社會主義市場經濟過渡時期,企業無形資產因特殊的時空約束和逐漸改革的制度安排,不僅成為經濟結構調整和企業改革賴以順利進行的重要資源,而且因其轉型經濟賦予的商品化和資本化過程還同時接受政府和市場的雙重影響。And some experts even believe, the trend in the development of the iax system was, for quite some time, towards keeping high statutory tax rates, but simultaneously provide generous tax incentives tha t reduced the tax base. the basic asymmetry of tax system may favor large concerns, which may be in a better position to take advantage of the provisions in the tax code in certain states of nature. the result may be lower expected average and marginal tax rates, and a lower cost of capital, compared to newer and smaller companies
更有學者認為,在以往很長一段時間里,稅制的發展趨勢是高法定稅率,同時附加大量稅收激勵來縮小稅基,稅制的這種基本不對稱性對大公司有利,可以面對低預計平均和邊際稅率以及低資本成本,然而大公司基於其擴張性的組織結構,與富有彈性的內容提要小公司相比,它轉變供求狀況的適應能力相對遲緩,那麼偏祖于大公司的稅收政策可能會阻礙宏觀經濟增長率和結構調整。Dissatisfaction with traditional accounting - based performance measures has gained value - based alternatives great popularity in western corporate internal management, among which economic value added ( eva ) is definitely the most prominent. in china, eva concept has now begun to attract considerable attention both theoretically and professionally, but the research findings are relatively limited as to the usefulness of eva in china
該方法以股東價值最大化為公司目標函數,考慮了權益資本成本,並且對會計體系中不合理的部分進行了必要的調整,克服了傳統指標的一些缺陷,從而更準確地反映公司的價值創造能力和經濟效率。In part one, the general of reclamation of arable land for reforestation : basing on resulting lots of data, author referred to many measures taken by america and china in the reclamation of arable land for reforestation and took the comparison, which concluded the following : china does not take the ways that the developed countries firstly destroyed before protection ; carrying out the reclamation of arable land for reforestation step and step is the important step which improves the reasonlesss utilization of land ; because of the weak economic base in the reclamation of arable land for reforestation of china and the low rate of labor, we should enlarge the content of science and technology, improve per yield of the remaining cultivated land and solve the self - sufficiency of grain, meanwhile the government should strengthen the transfer of remaining labor, adjust the industrial construction and lead the construction of small cities and towns ; the implement of reclamation of arable land for reforestation does not leave the support of the government ; we should carry out the reclamation of arable land for reforestation according to law ; the reclamation of arable land for reforestation does not be seen the effort in the short time, we should insist in a long time. which can have the result
本論文共分八個部分:第一部分退耕還林概況:筆者在查閱大量資料的基礎上,參閱美國與中國的退耕還林過程中所採取的各項措施並進行比較,得出了以下結論:中國不能重走發達國家先破壞后保護的道路;有計劃、有步驟地實施退耕還林是改善不合理土地利用現象的有力舉措;中國退耕還林經濟基礎較為薄弱,農業勞動生產率低,退耕還林后,必須加大科技含量,提高剩餘耕地的單產,解決糧食自給問題,同時,政府應加強剩餘勞動力轉移,產業結構調整及小城鎮建設的引導;退耕還林的實施仍離不開政府的扶持;依法退耕還林;退耕還林不是在短期內能見到效果的,長期堅持必有成效。該部分最後論述了目前國內退耕還林工程政策、管理方面的現狀及其存在哪些問題尚待改進或繼續深入研究,並需要進一步完善。第二部分退耕還林背景分析:針對我國目前生態環境建設中的退耕還林工程,就其產生的根源從社會經濟背景、生態環境背景及西部大開發三個角度進行了全面、系統的分析。The census and statistics department conducts regular sample surveys on the labour market situation. the survey results are released in a number of publications, including the quarterly report on general household survey ; the quarterly report of employment and vacancies statistics ; and the quarterly report of wage and payroll statistics, etc. some major employment statistics can be found at
政府統計處就本港整體的就業情況定期進行抽樣調查,為市民提供最新資訊,統計調查結果會刊載于有關刊物內,包括: 《綜合住戶統計調查按季統計報告》 ; 《就業及空缺按季統計報告》 ;及《工資及薪金總額按季統計報告》等等。Finally, the detailed introduction on enterprise management and conformity after merging, the postmerger firms can achieve economics of scale effects, operating and financial synergy effects etc. in the practice of bankruptcy and merger, this article believe that after targets ' s evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense
最後通過對兼并后企業管理和整合工作的詳細介紹,使兼并后企業通過兼并實現規模經濟效應、經營和財務協同效應等。本文認為在破產兼并實踐中,當被兼并企業在評估調賬后仍處于資不抵債、凈資產為負數的情況,會計上應將資不抵債的數額列為遞延支出核算,這種處理方法有利於鼓勵優勢企業兼并資不抵債的企業,減少因破產而增加的社會壓力。There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
計算eva ,需要估算權益的成本,並由此計算出加權平均資本成本,最終確定資本投入的成本,另外,現有的通用會計準則扭曲了大量的價值創造活動,因而在計算eva時,也需要根據企業實際,對經營結果有重要影響的會計科目進行調整,以確保最終的eva能夠全面反映企業的經營效果。Fc approved to revise the rates of the components of lsfs assessment formula i. e. the adjusted family income ready reckoner, the asset ceiling and sliding scale of net asset values and the maximum amount of medical expenses deductible from family income as approved by fc on 5. 12. 97, according to the movements of the cpi in 1996 and 1997
財務委員會批準,根據1996年和1997年甲類消費物價指數的變動幅度,修訂財務委員會於1997年12月5日批準的本地專上學生資助計劃評審算式組成部分即"調整后家庭收入"算式計算便覽資產上限資產凈值的按比例計演算法,以及可從家庭收入扣除的醫療開支的最高限額的金額。Fc approved to revise the rates of the components of lsfs assessment formula ( i. e. the adjusted family income ready reckoner, the asset ceiling and sliding scale of net asset values and the maximum amount of medical expenses deductible from family income ) as approved by fc on 5. 12. 97, according to the movements of the cpi ( a ) in 1996 and 1997
財務委員會批準,根據1996年和1997年甲類消費物價指數的變動幅度,修訂財務委員會於1997年12月5日批準的本地專上學生資助計劃評審算式組成部分(即"調整后家庭收入"算式計算便覽、資產上限、資產凈值的按比例計演算法,以及可從家庭收入扣除的醫療開支的最高限額)的金額。Now, the government has sued a series of laws and regulations in order to strengthen monetary fund control. his thesis made the research on cash administration from the micro respect
但就如何建立有效的貨幣資金管理制度、保證貨幣資金安全完整和收付合理合法,本文根據對企業的調查和研究,提出了企業要建立健全貨幣資金內部會計控制制度。Therefore, it was expected more funding would likely be approved in future. moreover, as the ciif committee would support replicating certain successful models in other districts and experimenting with commissioning pilot district - wide projects, it was likely that more funding would be required for supporting these projects
此外,基金委員會支持申請者參考成功模式在其他地區,因應本區的需要,作適當的調整,舉辦類同的計劃,並贊成嘗試委託團體試辦一些策?性的試驗計劃,相信日後需要批出更多撥款以資助這些創新計劃。The article pointed out that the essence of this market is a place used for exchanging various accounting information which going on the market ( static state description ), and the sum of various exchanges relations. it ' s a mechanism that takes effect in the disposition of society resources and adjusting the enterprise financial affairs relations ( trends descriptions )
文章指出會計信息市場的本質是用來交換各種會計信息的場所及其各種交換關系的總和(靜態描述) ,是一種引導社會資源有效配置和調整企業財務關系的機制(動態描述) 。Based on the above - mentioned matter, the application of toc to the product mix problem was studied home in this article. the product mix decision problem was divided into simplex resource constrains and manifold resources constrains by enterprise ’ constrain resources, and their solution steps according to toc ’ s five key steps ameliorated were presented. some material examples were solved by toc ’ s five steps technique, linear programming ’ s simplex method and familiar accounting technique ( variational cost technique and full cost technique )
文章依據企業約束資源的多寡,將產品組合決策問題分單一資源約束與多種資源約束兩種情況進行了討論,通過對約束理論五步驟法的適當調整,給出了它們各自的約束理論解法的解題步驟,結合具體的算例,分別利用約束理論五步驟法、線性規劃的單純形解法和常見的會計學的變動成本法和完全成本法進行了求解,並對約束理論解法、線性規劃解法和會計學解法進行了適當的比較分析,證明了產品組合決策問題約束理論解法的有效性和先進性。Data in this chapter are prepared and edited by division of population and employment statistics, division of national economic accounting, division of industry and transport statistics, division of statistics of investment in fixed assets, division of trade and external economic relations statistics, division of social and technology statistics, division of comprehensive statistics of municipal bureau of statistics and nbs survey office in chongqing, on basis of data from related divisions of municipal bureau of statistics, statistical bureaus of districts ( counties ) and from related municipal departments
本章資料分別由市統計局人口就業處、核算處、工業交通處、固定資產投資處、貿易外經處、社會科技處、綜合處和國家統計局重慶調查總隊根據有關專業統計資料、各區縣統計局資料和市級有關部門的區縣資料整理編輯。In february 2006, china promulgated new accounting standards on investment of considerable adjustment, the article adopted new guidelines doe to the holders of the initial investment measurement, follow - up measurements, reduct value and termination pay to the holders of that investment doe to the accounting treatment for a comprehensive summary interpretation aimed at the rapid development of capital markets to provide relevant, reliable financial assets held to maturity investments that may provide accounting information
摘要我國2006年2月頒布的新會計準則對投資邵分進行了大量調整,本文通過新準則下持有至到期投資的初始計量、后續計量、減值和終止確認對持有至到期投資的會計處理進行了全面簡要的闡釋,旨在為快速發展的資本市場提供相關、可靠的持有至到期投資這一金融資產會計信息提供可能。The thesis is focused on the theory and standardizing development of agricultural policy - based finance ( apbf ) and the problem of the agricultural policy - based finance of china with the methodology of positive analysis. the objects of the study are that ( 1 ) the main problem of the agricultural policy - based finance of china lies that its performance is not consistent with the standard ; ( 2 ) from the analyses of the information economics theory and the poor - quality agriculture and the relation between the reform of our finance and the apbf, the theoretical basis and necessities of developing our apbf are revealed ; ( 3 ) in the developing process of our apbf, we can see that apbf and its performance do exist in national economy, especially in agriculture and agricultural economy ; ( 4 ) compared with foreign institutions of apbf, the status quo, problem and its cause and influence of apbf of china are examined, and then the countermeasures are put forward
本論文是關于農業政策性金融理論及規范發展中國農業政策性金融的實證研究:通過系統探討農業政策性金融理論,比較國外農業政策性金融活動,揭示了發展中國農業政策性金融的理論依據;通過考察中國農業政策性金融的發展歷史,對中國農業政策性金融的產生、發展、現狀及其運作不規范的問題、原因和影響進行了實證分析;研究了在社會主義市場經濟體制建立過程中發展中國農業政策性金融的組織模式、功能作用、經營機制、業績評價、監管機制、發展戰略等方面的問題;提出了中國農業政策性金融的組織模式改造、資金籌措運用、業務范圍調整、監管體系設計、法律制度規范、發展趨勢預測的構想和政策建議。分享友人