資產所得利潤 的英文怎麼說
中文拼音 [zīchǎnsuǒdelìrùn]
資產所得利潤
英文
return on assets- 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...
- 潤 : Ⅰ形容詞(細膩光滑; 滋潤) moist; smooth; sleek Ⅱ動詞1 (加油或水 使不幹枯) moisten; lubricate 2 ...
- 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
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Profits from sale of capital asset
由售賣資本資產所得的利潤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。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。The legal status exploit and application of gene resources also become the point in dispute between the developed and the undeveloped. the essay holds the view that efficiency is more important than fairness, in order to encourage the company ' s investment into research and application of gene technology. our state should grant patent to gene technology, but only to discovery of gene ' s function, because excessive monopoly will make negative influence to development of research and industrial application, and do harms to justice
就國家之間的利益關系來講,發達國家在基因挪的研究及產業應用水平遠高於娜中國家,其投資也非常巨大,所以需要通過基因序列專利來獲得壟斷敝,取得高額壟斷利潤,齪中國家由於挪橢,主貉技術引赫,因止隔望正蝴反,但缸因資源方面,阻中國家卻具有優勢敝,他們宣布擁有對本國基因資源的所有權,並以此為籌碼同發達國家進行排、對抗。When foreign investors with export - oriented enterprises and technologically advanced enterprises remit abroad profits gained from their enterprises, income tax of the remitted amount shall be exempted
產品出口企業和先進技術企業的外國投資者,將其從企業分得的利潤匯出境外時,免繳匯出額的所得稅。Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時,其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額,超過實繳資本的部分為清算所得,應當依照本法規定繳納所得稅。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。" the agreements provide that the hksar and the respective countries will provide reciprocal tax exemption for income, profits and property of aircraft and or ship operators of the other side derived from operating aircraft and or ships in their own area. this is mutually beneficial to the airline and or shipping businesses of both hong kong and the respective countries, " a government spokesman said
政府發言人說:協定中列明香港特區政府與簽訂協定的國家,會互相為對方地區內的船舶營運者及或空運經營者,就其自經營航運及或空運業務所得的入息利潤和資產提供稅項寬免。This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1
本文詳細的介紹了我國資源稅制度從無到有的發展過程,現行資源稅制度的主要內容;國外資源稅的主要類型:產出型資源稅、利潤型資源稅和財產型資源稅,以及國際上常用的資源稅課征方式:固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益;運用大量篇幅分析了我國現行資源稅設計中存在的問題: 11 arrangement between the mainland of china and the hksar for the avoidance of double taxation and the prevention of fiscal evasion - business profits income from immovable property income from investment gains from alienation of property
( 1 )內地和香港避免雙重徵稅和防止偷漏稅的安排-營業利潤不動產所得投資所得財產收益( 2 )內地和香港避免雙重徵稅和防止偷漏稅的安排-個人勞務所得This paper emphasizes the present being, including the potential, the strength, the achievements and the existing problems of wisco ' s non - steel industry. it evaluates the operation of wisco ' s non - steel industry by analyzing the proportion of non - steel industry in the corporation ' s general income, the market share, the profit ration of capital and the profitability
文中重點論述了武鋼非鋼產業發展的現狀,包括該企業所擁有的潛力、優勢以及己取得的成效與存在的問題,從非鋼收入比例、市場佔有率、資產利潤率、效益水平等四個方面對武鋼非鋼產業經營狀況進行了評估。Except for an investment company or a holding company stipulated by the state council, where a company is to invest in other limited liability companies or joint stock limited companies, its cumulative investment may not exceed 50 percent of its net assets, provided that if after the investment, the capital is increased using profit distribution received from the company in which it invested, the increased amount shall not be included
公司向其他有限責任公司、股份有限公司投資的,除國務院規定的投資公司和控股公司外,所累計投資額不得超過本公司凈資產的百分之五十,在投資后,接受被投資公司以利潤轉增的資本,其增加額不包括在內。In case a company, other than an investment company or holding company as specified by the state council, invests in other limited liability companies or joint stock companies, the aggregated amount of such investments shall not exceed fifty percent of its net assets ; after the initial investment, the increase therein resulting from capitalization of the profit derived from the company invested in shall not be included
公司向其他有限責任公司、股份有限公司投資,除國務院規定的投資公司和控股公司外,所累計投資額不得超過本公司凈資產的百分之五十,在投資后,接受被投資公司以利潤轉增的資本,其增加額不包括在內。 」Ness of us assets. both the us government and financial institutions benefited from rising oil prices in the 1970s as oil - exporting countries invested their profits in dollar - denominated assets, engaging in so - called petrodollar recycling
由於石油出口國將利潤投資到以美元計價的資產,參與所謂的「石油美元循環」 ,使美國政府和金融機構都從70年代的油價上漲中得到了好處。Come assets to create profits and assets of the business operations to create the cash acquisition of these two indicators improved, earnings per share and net assets yield rate has been upgraded and the secondary market price effects of mergers and acquisitions were not unified conclusion
得出單位資產創造的營業利潤和單位資產通過經營活動創造的現金這兩個指標通過並購得到改善,每股收益和凈資產收益率也有所提高,而被並購公司的二級市場股價效應並不統一的結論。After operation, t he annual sales income can reach 624 million yuan, income tax of 55 million yuan, profix after taxes of 111 million yuan. investment rate of profit and taxes is 21. 7 %, internal profit rate befove taxes of 20. 7 %, payoff period of 6. 5 years. the profit and loss balance point is low and the project has stronger ability against risks
六經濟和社會效益估算投產后,年銷售收入62397萬元,所得稅5455萬元,稅后利潤11076萬元。投資利稅率21 . 7 % ,內部收益率稅前20 . 7 % ,投資回收期稅前6 . 5年,盈虧平衡點低,具有較強的抗風險能力。Article 81 " other preferential provisions of the state council " mentioned in article 10 of the tax law refers to direct reinvestment in china by foreign investors for the organization and expansion of export - oriented enterprises or advanced technology enterprises, as well as profits of foreign investors earned from enterprises established in the hainan special economic zone that are directly reinvested in the hainan special economic zone in infrastructure projects and agriculture development enterprises and for which the entire portion of enterprise income tax that has already been paid on the reinvested amount may, in accordance with the provisions of the state council, be refunded
第八十一條稅法第十條所說的國務院另有優惠規定,是指外國投資者在中國境內直接再投資舉辦、擴建產品出口企業或者先進技術企業,以及外國投資者將從海南經濟特區內的企業獲得的利潤直接再投資海南經濟特區內的基礎設施建設項目和農業開發企業,可以依照國務院的有關規定,全部退還其再投資部分已繳納的企業所得稅稅款。" the double taxation relief provision provides that hong kong and denmark sweden norway will provide reciprocal tax exemption for income profits and property of airlines of the other side which are derived from operating aircraft in their own area
政府發言人今日十一月八日說:雙重稅項豁免為香港與丹麥瑞典和挪威的航空公司,在對方地區內營業所得的利潤和資產提供雙向的稅項豁免。" the double taxation relief provision provides that the hksar and the macao sar will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area
政府發言人今日說:雙重課稅寬免為香港與澳門特別行政區的航空公司,在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。The government has since raised salary, property and profit taxes - as well as a handful of duties such as that on horseracing bets - and has slashed its spending
自那以來,政府已經提高了工資所得稅、地產稅和利潤稅,以及賭馬博彩稅等其它少數稅收,同時削減政府支出。分享友人