資本負債比率 的英文怎麼說

中文拼音 [zīběnfùzhàibǐlǜ]
資本負債比率 英文
capital and liabilities ratio
  • 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...
  • 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
  • 比 : Ⅰ動詞1 （比較; 較量高下、 長短、距離、好壞等） compare; compete; contrast; match; emulate 2 （比...
  • 率 : 率名詞（比值） rate; ratio; proportion
  • 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...
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  • 比率 : ratio; proportion; rate比率計 ratio meter
  1. They include : counterparty analysis of securities held, maturity profile of major balance sheet items, breakdown of loan categories, risk management policies, materiality of market risk arising from the trading book, capital adequacy ratio adjusted for market risk, and the year 2000 problem

    這些項目包括分析所持證券的發行人類別主要資產負債表項目到期情況風險管理政策因營業賬冊內的交易而承擔的市場風險是否屬于重大就市場風險調整資本充足比率以及公元二千年問題。
  2. Unqualified capital index, high liquidity debt ratio, high bad loan ratio and weak adaptive ability can induce liquidity risk

    資本金充足率不達標、流動性負債比例過高、不良貸款比率居高不下、對宏觀環境變化應變能力不足都有可能誘發流動性風險。
  3. E ) lack of foresight on finance lease scheme, which causes irrational tenor structure and imbalanced annual outflow of rental payments, results in funding costly. to solve aforesaid problems, thesis finds out the following principles for optimizing ca ' s aircraft finance : a ) determining the volume and currencies of ca ' s cross - border aircraft finance based on the annual outflow of foreign debt repayments and annual net inflow of foreign exchange, so are the dominated currencies in debt. b ) enlarging the portion of borrowings at floating interest rate in ca ' s whole foreign debt

    針對以上存在主要問題，本文進一步提出了優化飛機融資的總體構想，包括：根據其每年的外匯流入總量及幣種構成確定國航合理的飛機境外融資規模應與負債幣種；在利率結構方面，擴大浮動利率在整個國航外債中的比重，選擇適當時機將部分固定利率貸款轉換為浮動利率貸款；在飛機引進多元化方面，通過與飛機製造廠商、出租公司飛機互換的方式優化機隊構成，結合提前中止現有飛機租賃就能夠起到優化債務結構和機隊構成的事半功倍的效果，以及在未來飛機融資中優先使用經營性租賃等。
  4. Capital and liabilities ratio

    資本負債比率
  5. Capital and liability ratio

    資本負債比率
  6. The rate of debts is used to describe the capital structure and the eva per capital is used to describe the firm performance

    文章採用負債比率來反映公司的資本結構，以股東價值為中心的單位資本經濟增加值指標來反映上市公司業績。
  7. At first, this thesis analyzed some essential elements about the system of personal houe loan and make the compare to chinese and foreign system, and established the system of personal credit evaluate ; the second, the thesis discusses the investment technique and strategy of national debt in the provident fund, and established the model about how to invest the national debt ; the third, the thesis build the forecast model about fund collecting and drawing, and make use of the combination invest theories to build model of individual loan and national debt ; at last, the thesis analyses the risk ' s inside reason of house funds with the risk type, and to give out the related suggestion to funds risk. mechanism. the thesis research show me how to make use of that some models and methods in the process of haf management and make me deeply understand the house funds

    本文首先分析了個人住房貸款制度基本要素，即貸款期限、貸款利率與抵押物價值的比例、政府在個人住房貸款市場中的作用、貸款違約情況下的處置措施、個人住房貸款的流動性問題，並對中外製度作了比較，建立了個人信用評分評級體系和信用評估模型，並以重慶市住房公積金為研究對象做出了住房資金個貸風險評估的實證研究；其次，分析了影響國債價格走勢的因素，討論了公積金國債的投資技巧和策略，並建立了基於理論的國債投資組合模型；接下來，根據資產負債管理理論中的資金總庫法和資金分配法分析了公積金總體資金項目的來源和運用，並就此作了總量平衡模型，對住房公積金季度累計歸集金額作了直線回歸和季節趨勢比率預測，運用投資組合理論建立了公積金個人貸款和國債投資組合的最優化模型；最後，探析了住房資金風險的內在原因和風險類型，從資金籌集風險、信貸回歸風險、保險機制、法律風險和政策風險五個方面為住房資金風險防範機制建設提出了相關建議。
  8. Based on an statement of relative elements of life insurance and analysis of some key concepts, the thesis firstly sums up, compares and analyzes the commercial life insurance supply market in china from two aspects : company and product ; secondly, it introduces a method of measuring one ' s insurance demand, expound the methods and strategies of how to choose a company or a product : how to choose a company is to calculate, compare and analyze the ratios of debt and profit, which are based on statements of assets and debts and statements of losses and profits. a choice is made finally according to the above results ; how to choose a product include the methods of comparing all kinds of policy cost, and a empirical analysis is made for term policy cost, in addition, on basis of the present situation of life insurance market in china, author bring forth a simple way to choose participate insurance

    本文在闡述有關壽險基本知識並剖析其中關鍵概念的基礎上，首先從壽險公司和壽險險種兩個方面對中國商業人壽保險供給市場進行了歸納、比較和分析，接著介紹了確定保險需求的方法以及選擇壽險公司和險種的方法和策略：選擇壽險公司的具體方法是以各壽險公司的資產負債表和損益表為依據，計算出並比較分析各公司的償債比率和盈利比率，來考察其償債能力和盈利能力，最後根據結果做出相應選擇；選擇壽險險種的方法包括比較各類壽險保單成本的方法，本文對其中的定期壽險保單成本進行了實證分析，並根據中國壽險市場的現狀，提出了選擇分紅險的簡易方法。
  9. In chapter four " studying the questions about the affirmation and measurement of financing lease assets and debt ", the author, firstly, has studied the questions of the affirmation of financing lease assets and debt ; secondly, has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed, the author has put forward her view : the financing lease should be capitalized ; and then the author has put forward a set of new method about choosing discount rates, meanwile, has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information

    第四章《融資租賃資產與負債的確認與計量問題研究》 ，先對融資租賃資產與負債的確認問題進行研究，針對租賃資產是否應資本化，租賃負債是否要確認，闡述了正反兩方面的觀點，並提出作者的觀點：融資租賃應予以資本化。接著通過對我國租賃會計準則中對最低租賃付款額折現時所選用的武漢理_卜大學碩士論文三種折現率進行分析，提出了一套新的折現率選擇方法，同時對融資租賃資產與負債計量問題研究，提出為了增強會計信息的可比性，我國租賃會計準則應取消30 %的比例規定。
  10. The results show that the industry factor, the company size and the proportion of non - debt tax shields have a remarkable effect on the choice of capital structure, while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset - liability ratio

    結果表明：行業因素、公司規模和非負債稅盾比例對資本結構的選擇有顯著的作用，而利息保障倍數和資產擔保價值比例對資產負債率沒有明顯的影響。
  11. In fact, the whole of hong kong has net external assets claims on non - residents less liabilities to non - residents equivalent to 210 per cent of gdp. this is by far the highest ratio in the world

    事實上，香港整體的對外資產凈額對非居民債權減去對非居民負債相當于本地生產總值的210 % ，這是全球最高的比率。
  12. By researching, the major innovations of this paper are : ( 1 ) analysises the assets and liabilities table and the loss and gain table of life insurance companies in china from 1998 to 2001 in detail, comprehensively reflects the structure of assets and liabilites in the life insurance companies even in the whole life insurance industry of our country during the recent years ; ( 2 ) on the aspect of assets management, our country should reduce the proportion of monetory assets, improve the proportion of investment assets and establish the scientific investment management system, and suitably lower the proporty of the fixed assets on the premise of guaranteeing the operation ; ( 3 ) on the aspect of management of matching assets and liabilities, the life insurance company of our country should reduce the sales of the policies of prearranged high insuranc rate, develop the new type of life insurance products and match each policy with prearranged high interest rate with high interest rate investment correspondingly ; ( 4 ) as refering to the index system of assets and liabilities management of the commercial banks in our country, it has explored that of the life insura

    第三部分從壽險公司的資產管理、負債管理、資產負債匹配管理及資產負債匹配管理評價指標四個方面進行了分析和研究。本文的主要創新之處是： （ 1 ）將自1998年至2001年國內所有壽險公司的資產負債表和損益表進行了詳細的分析，比較全面地反映了我國近年來各壽險公司及整個壽險業資產負債的結構狀況； （ 2 ）在資產管理方面，我國應適當降低貨幣類資產的比例、提高投資類資產的比例並建立科學的投資管理體系、保證經營的前提下適當降低固定資產的比例、盡量減少佔用類資產的比例等； （ 3 ）在資產負債匹配管理方面，我國壽險公司應盡量減少高預定利率保單的銷售、發展新型壽險產品，每銷售一批較高預定利率的保單就應選擇相應高利率的投資與之對應匹配； （ 4 ）借鑒我國商業銀行資產負債管理的指標體系，探討了壽險公司資產負債匹配管理的指標體系。
  13. The proportion relationship on corporation ' s long - term indebtedness and interests form capital structure of the corporation, capital structure relate to the decision making in investment and financing directly, to the maximum of the stock holder ' s wealth and the creditor ' s interests rate which accord with the risk they take on

    企業長期負債和權益之間的比例關系形成企業的資本結構。企業的資本結構直接關繫到企業的投資決策和籌資決策，關繫到企業股東財富最大化是否能夠實現，債權人是否可以得到與其承擔的風險相對應的收益率。
  14. In 1998, citibank and travelers group merged into citigroup, which then became a financial holding company providing all kinds of financial services through its subsidiaries. the " financial services act of 1999 " repeals the " glass - steagall act " prohibitions on banks affiliating with securities firms, permitting holding companies to engage in securities underwriting and dealing, without limitation, as well as sponsoring and distributing mutual funds. it creates a framework that will permit the banking, securities, and insurance industries to compete more efficiently and effectively while improving consumer access to financial services, protecting investors, and ensuring a safe and sound banking system

    首先，金融控股公司由於佔有金融資源過大，所以面臨的系統風險的危害是非常大的；其次，金融控股公司的各子公司之間進行關聯交易，使得集團內各子公司的經營狀況相互影響，這就增大了金融控股公司的內幕交易和利益沖突的風險；第三，金融控股公司以外來資本撥付給子公司的資本金，在總公司和子公司的資產負債表中都同時反映出來，這可能會使整個集團的實際財務杠桿比率過高，影響到集團的金融安全。
  15. 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。
  16. Based on analysis of the overall conditions and changes of capital structure of listed companies, following conclusions are made : capital structure of listed companies has been greatly improved compared with before their listing and those unlisted ones. 1. the rate of liabilities / capital decreases a lot due to broadening of capital source. 2 net capital profit rate and average profit rate, the two indexes of capital utilization, have been improved to some degree

    目前國有上市公司與其改制前及國有非上市企業相比資本結構得到很大程度的改善：資本來源渠道大大拓寬，資產負債率大大降低；反映資本使用效率的兩個指標，即凈資產收益率和平均銷售利潤率，都不同程度的得到改善；利潤分配形式靈活多樣。
  17. Then has carried on the theory and empirical analysis of the relationship of growth opportunities and capital structure, proved the growth opportunity and enterprise ' s debt ratio highly negative related, enterprise who with higher growth opportunities, have the more inclined to maintain low debt level

    然後對企業增長機會和資本結構的關系進行了理論與實證分析，證明增長機會與企業的負債比率高度負相關，增長機會越多的企業，越傾向于保持較低的負債水平。
  18. For control variables, the results indicate that different industries have different capital structures, size of the company is positively related to total debt ratio, return on asset is negatively related to total debt ratio, growth of the company has no distinct relation to total debt ratio, probability of bankruptcy has no distinct relation to total debt ratio, nondebt tax shield is negatively related to total debt ratio, fixed asset / total asset ratio, inventory / total asset ratio and intangible asset / total asset ratio are positively related to total debt ratio

    對控制變量，研究顯示：行業對資本結構有顯著的影響；公司規模與資產負債率正相關；公司盈利能力與資產負債率負相關；公司的成長性與資產負債率沒有顯著的關系；破產可能性與資產負債率沒有顯著的關系；非債務避稅與資產負債率負相關；固定資產、存貨和無形資產占總資產的比率與資產負債率正相關。
  19. It was text maximal point that that of that of handle enterprise competitive power theory, past dissection case, discuss government owned hotel operating management mechanism, thereby found possess generality stratification plane. both that of that of in the meanwhile, text at how handle commission manage or franchise rights transfer, utilize intangible assets predominance, bring along tangible assets wait hold true instrument cut government owned hotel on part how handle commission manage or franchise rights transfer, utilize intangible assets " predominance, bring along tangible assets wait hold true instrument cut government owned restaurant " charges on assets rate, kick on tradition operating management mode, did know clearly bold analyst and argumentation, possess definite innovation gender and use fo r reference value

    本文運用企業競爭力理論，結合對湖南芙蓉賓館主、客觀因素的分析，通過湖南芙蓉賓館與目前省內的其它飯店（華天大酒店、紫東閣華天大酒店）的比較，提出了確立正確的經營理念、完善企業組織結構、盡早完成配套設施，調整營業收入的結構、完善人力資源體系，加強激勵機制、培育自己的「核心能力」 、進行資產重組和資本運營、利用無形資產的優勢，帶動有形資產以提高芙蓉賓館核心競爭力的研究對策。運用企業競爭力理論，通過解剖案例，探討國有飯店的經營管理機制，從而找到具有共性的層面，是本文最大的特點。與此同時，本文在如何運用委託經營或特許經營權轉讓、利用無形資產的優勢，帶動有形資產等有效手段降低國有飯店的資產負債率方面，跳出傳統經營管理模式，做了大膽的分析和論證，具有一定的創新性和借鑒價值。
  20. Structural changes in the banking industry, changes in the composition of balance sheets and market pressures for more efficient use of capital have resulted in the average consolidated capital adequacy ratio of the locally incorporated banks falling over the past six years

    銀行體系的結構性轉變資產負債表組成項目的轉變，以及要更有效運用資金的市場壓力，凡此種種使本地注冊銀行的平均綜合資本充足比率在過去6年一直下跌。
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