資產利益 的英文怎麼說

中文拼音 [zīchǎnlìyì]
資產利益 英文
asset gain
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. Article two state - owned enterprises ' utilizing of foreign investment for reshuffling, primarily means that state - owned enterprises ' utilizing direct foreign investment to annex other domestic enterprises ( hereinafter annexation projects ), to complement self - owned floating assets ( hereinafter complement projects ) and to reimburse enterprise debts ( hereinafter reimbursement projects )

    第一條為了加強對國有企業利用外商投資進行資產重組的管理，切實貫徹「積極、合理、有效」利用外資的方針，維護國有資產權益，推動國有企業改革，根據《中華人民共和國中外合資經營企業法》 、 《中華人民共和國中外合作經營企業法》 、 《中華人民共和國外資企業法》及其他法律法規，制定本規定。
  2. Looking at returns on assets and equity between 1996 and 2003, they conclude that the profitability of local banks serving single rural markets was dented by the presence of more broadly based competitors

    考察1996 - 2003年之間銀行的資產收益率和凈資產收益率，他們發現，由於涉足於更廣闊市場的競爭對手的存在，服務于單一郊區市場的本地銀行的利潤受到蠶食。
  3. Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies

    對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。
  4. On the basis of drawing lessons from the existing research results both at home and abroad, this paper observes the change law of the two financial indexes of nroa and croa from 1997 to 2001, studies the relations between the locations of listed companies and the m & a performance, between the structure of equity of listed companies and the m & a performance, between the industry nature of the listed companies and the m & a performance, between the type of m & a and the m & a performance, and then draws several conclusions that m & a performance is unsatisfactory on the whole, m & a performance of listed companies in eastern china is superior to that of the counterpart in middle or western china, m & a performance of listed companies that the country or the other corporations hold the most share of the listed companies is unsatisfactory on the whole, the growing or mature listed companies can achieve best m & a performance when they implement the m & a horizontally while the listed companies in declining phase may perform the conglomerate m & a the best

    在借鑒國內外已有的研究成果的基礎上，本文考察了並購上市公司從1997年到2001年五年時間內凈資產收益率和主營利潤率兩項財務指標的變化規律，研究了並購公司所在的區域與並購績效、並購公司的股權結構與並購績效、並購公司的產業性質與並購績效、並購類型與並購績效等方面的關系，得出了若干結論： 1 、並購績效從總體上來說是不理想的； 2 、東部上市公司的並購績效要優于中部和西部上市公司的並購績效； 3 、國家股或法人股是第一大股東的上市公司的並購績效不理想； 4 、處于成長性產業和成熟性產業的上市公司發生橫向並購績效最好，處于衰退性產業的上市公司發生混合併購績效最好。
  5. Besides, we do not have world - wide tax. nor do we have any capital gains tax, dividends tax or interest tax

    此外，我們沒有徵收環球入息稅，又沒有任何資產收益稅股息稅和利息稅。
  6. According to the variation of the relative weight of rs and seo, refinancing can be divided into three steps, the primary stage, the formed stage and dualization stage. only the qualified listed companies can ration shares, while unqualified those will endeavour to control rate of equity ( roe ) to ration shares by the reshuffling of assets, related trades and dividend distribution strategy

    上市公司必須具備一定的條件才能配股，不具備條件的上市公司則會竭力操縱凈資產收益率以滿足配股條件，上市公司是通過利用資產重組、利用關聯交易、利用四項計提以及利用股利分配策略來操縱凈資產收益率的。
  7. One is to study the relationship between the share - holding structures of senior supervisor, stock structure etc, and the finance performance of the corporate ; the other is to study the relationship between correlative factors of the corporate governance. in this article, based on the analysis of the relationship between corporate governance and financing performance, the author divide performance into two aspects : roe and tobin ' s q ratio, tries to establish the correlation and regression analysis mathematics model of corporate value and developing ability of the corporate, using statistical software spss10. 0, carry through the correlation and regression analysis, then analyzes the model to study the relationship between corporate governance, corporate value and developing ability of the corporate. this is a beneficial experiment to the research of the relationship between corporate governance and performance

    本文試圖在分析公司治理結構各方面與公司經營財務業績相關關系的基礎上，將公司績效分解為凈資產收益率代表的公司價值和托賓q值代表的公司價值成長能力兩個指標，分別建立公司價值與公司治理結構各影響因素以及公司價值成長能力與公司治理結構各影響因素關系的多元線性數學模型，利用spss10 . 0統計軟體，對之進行多元線性回歸分析，考察它們之間的相關性和回歸系數，並通過擬和出的回歸方程考察公司短期與長期發展能力與公司治理結構的關系，是對公司治理結構與公司績效關系進行研究的一次有益嘗試。
  8. Only on condition that the investor is bestowed with private procedural rights, could the system of civil compensation liability of the inside dealing be improved, would the strongest resistance be given to the inside dealing, which is just the basis of the securities law to protect the investor ' s interests

    筆者認為，內幕交易的法律規制必須重視對投資者的私權保護，只有賦予投資者私人訴權，健全內幕交易侵權行為的民事賠償責任制度，才能對內幕交易產生最有力的抗制，才是證券法保護投資者利益的立法之本。
  9. Chapter 5, the thesis analysis law kind of asset transfer in asset securitization. transfers creditor ' s right is different from real right property. transfers creditor ' s rights and real right property same alike, but have the very big difference on the degree that rights realizes of, analysis asset transfer ' s force adeffect that applied current law of our country

    論文將投資者合法權益的保護列為資產證券化監管的核心，對于監管主體如何監管資產證券化的全過程進行了分析，監管不應是泛泛而談的，要從資產證券化本身的特點出發，對最有可能導致投資者利益受損的環節進行了如何監管的分析。
  10. The allocating of resources existent expressed on these ways : by mergers and acquisitions and assets recombining, it adjusting the industrial structure ; deepen the reform of corporations and protecting the investors " interests

    存量配置效應則是通過上市公司購並和資產重組，對現有存量資本進行優勝劣汰的重新配置從而調整產業結構、深化企業改革和保護投資者利益。
  11. The taking of the income of a single intangible assets is the base valuing intangible assets, which is difficult to obtain because people always make the income together. after the incomes of whole intangible assets are obtained from the whole assets, we use the ahp model to get the income of a single intangible assets

    單項無形資產收益額數據的取得是評估無形資產的基礎，由於有形資產和無形資產所創收益往往被匯總在一起，無形資產收益額的獲取有一定的難度，本文利用層次分析法將無形資產與有形資產相分離，使得無形資產的分割更加科學、合理。
  12. Corporate system is a typical form of the modern enterprise system ; it is the result of modern market economy and the large - scale socialized production. because of the limited risk and the unlimited benefit, it greatly stimulates the investor ’ s enthusiasm and strongly promotes the development of contemporary society. corporate capital is the “ blood ” on which a company should live, the material base for management of a company, and property foundation for a company ’ s responsibility

    公司制度是現代企業制度的典型形態，是現代市場經濟和社會化大生產的產物，它以投資者風險責任的有限性和資產受益的無限性極大地刺激了投資者的積極性，快速地推動當代社會的發展;公司資本是公司賴以生存的「血液」 ，是公司經營的物質基礎和公司對外承擔責任的財產基礎;現有法定、折衷和授權三種資本制，英國、美國等實行授權資本制，德國、日本、韓國等最初實行法定資本制，因實踐中存在的問題越來越多，先後改法定資本制為折衷資本制;近年來，就實施何種公司資本制度最有利於公司的發展成為大家關注的問題，學者們眾說紛紜，並沒有達成一致意見。
  13. Recently, zhaojibinhas stated that, “ in 2007 china railcom will mainly evaluate its various branches on their rate of return on capital, profit margin, labor productivity and utilization of equipments with the goal to ensure the value and increasing in value of national assets

    近日，趙吉斌表示， 「中國鐵通2007年對各分公司的考核重點將突出資產收益率、收入利潤率、勞動生產率和設備利用率，下大力氣確保國有資產的保值、增值。 」
  14. The paper is composed of four parts : part one is the analysis of southwest airlines financial performance by employing the dubang financial model after the brief introduction of industry development and company history. the rate of net income divided by equity is broken down into rate of asset, financial leverage, rate of sale margin rate and asset turnover

    本文主要從以下四方面來分析其經營策略和文化對于低成本的作用: 1 、採用杜邦財務分析方法分析美國西南航空公司的財務指標，將凈資產收益率分解到資產收益率、權益乘數、銷售收入利潤率和資產周轉率。
  15. The equation shows that 9 finance index have important relationship with default ratio, they are roe, debt ratio, asset turnover ratio, gross profit ratio, scale of assets, currency ratio ( [ currency + marketable securities ] / current liability ), debt structure ( current liability / total debts ), currency / daily revenues and quality of assets ( accounts receivable / total assets )

    回歸方程表明，違約率與以下9個財務指標的組合密切相關：凈資產收益率、資產負債率、總資產周轉率、毛利率、資產規模（資產總額對數） 、現金比率（現金類資產流動負債） 、債務結構（短債總額債務總額） 、日銷現比（現金與有價證券日銷售額） 、資產質量（應收賬款資產總額） 。
  16. To set a new index system of financial appraisal, some basic factors including operational purposes, subjective, the life cycle of enterprise, etc., must be taken into consideration. the changes of these factors determine the expansion and withdraw of the system. moreover, to design the system framework, the following principles must be abided by : the principle of understandability, the principle of operationally, the principle of cost - benefits, etc. according to the above, we believe that the system framework of financial appraisal should take economic value added ( eva ) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system

    論文的創新處主要體現在：吸收我國企業效績評價指標體系和西方財務評價指標的精華，並在此基礎上，構建適應新經濟時期企業經營環境變化要求、分層次、多因素的企業經營業績財務評價指標體系；提出幾個很有創意的財務評價指標，諸如：知識與智力資產收益率、知識與智力資產貢獻價值增長率、凈資產創利率、負債收益率，相信必將對未來同類研究起到有益的借鑒作用。
  17. Securitization is popularly utilized in the international capital market recent years. it can magically change certain future cash flow, especially receivables in the aspect of accounting, into tangible and present cashes, which is the utmost purpose of capital : profit orientation, namely, the more frequently the capitals are utilized, the more profit it might bring

    資產證券化是近幾十年來國際金融市場上的寵兒，能夠將未來的現金流及時轉化為現實的資金流，促使資金能夠得到充分的利用，而這正是資本利益最大化的理想方式：用少量的資金通過反復的高效運用實現利益最大化。
  18. It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit

    研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。
  19. This paper is trying to answer it. first of all, this paper analyses the system that promotes unfair related transaction and variance of regulatory regime, and explores relations of related transaction and earning management of loss companies. second, it uses the method that is different from literature in mainland china, adds the related transaction factor to consider the earning management of loss companies, and draws the conclusions through empirical method

    其次，本文採用不同於國內文獻的研究方法，引入關聯交易因素考慮虧損公司盈餘管理，通過經驗研究方法分別對關聯交易程度等級與資產收益率關系、虧損時間、關聯交易程度與盈餘管理三者關系、影響關聯交易因素及審計意見與盈利質量關系等關聯交易盈餘管理方面進行實證研究，並得出以下主要結論： 1
  20. Chapter four : positive accounting research on earnings management of chinese stock market. and chapter five : the discussion about governing of earnings management of listed companies in our country

    在實證研究部分，對我國上市公司1993 ? 2001年度凈資產收益率分佈進行了分析，並針對上市公司利用非經常性損益項目進行盈餘管理做了實證研究。
分享友人
分享到 Line

分享到臉書