購進選擇權 的英文怎麼說

中文拼音 [gòujìnxuǎnzháiquán]
購進選擇權 英文
call option
  • 購 : 動詞（買） purchase; buy
  • 進 : 進構詞成分。
  • 選 : Ⅰ動詞1. （挑選） select; choose; pick 2. （選舉） elect Ⅱ名詞（挑選出來編在一起的作品） selections; anthology
  • 擇 : 擇動詞（挑選） select; pick; choose
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 選擇權 : option agreement
  • 選擇 : select; choose; opt; election; choice; culling; alternative
  1. Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company

    本文從分析資產重組對會計基本理論與方法的影響入手，對上市公司資產重組中的幾個重大會計問題，包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討，並在此基礎上結合我國的資產重組實踐，提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。
  2. Departed relatives are remembered with great respect because they were responsible for laying the foundations for the fortune and glory of the family. the presence of the ancestors is acknowledged on new year s eve with a dinner arranged for them at the family banquet table. the spirits of the ancestors, together with the living, celebrate the onset of the new year as one great community

    ，菲律賓公交系統一次性訂購「大金」 80臺cng壓縮天然氣客車，此前菲方在華進行了多次公開招標，許多企業紛紛以低價吸引菲方的目光，但菲方權衡再三后選擇了價格不菲的金豪華cng客車，菲方認為「一分價錢一分貨」 ，它更需要豪華舒適安全的客車。
  3. The plan is to finger out the laws and rules in favor of the venture capital ' s operation in order as soon as possible, establish the leading fund provided by government, offer governmental credit assurance and stock, reduce the tax to the high - tech enterprise, construct the polarizing investor frame including government, corporation, international investment company, achieve the legalization of private - collecting fund, quicken the course of endowment insurance fund of investment to the venture capital, that can solve the problem of capital shortage, to improve the rule - framework of the investment company, and expect to carry out the limited and partnership company. through the way of theoretics education and practice, introduce into the advanced technology and talent to promote the ability of investment specialist, strengthen the inspection to medi - agency and exploit the operation scope, bring forward a set of high - tech enterprise evaluating system suitable to choose the enterprise invested by the investment company. last, buy by corporation, and - techniqufi - and property right dealing market is the practicable exit channel comparatively

    即盡快制定有利於風險投資規范運作的法規及條例，建立政府導向基金，為高新技術企業提供政府信用擔保、政府采購以及稅收優惠等政策支持；構造由政府、大公司、國際投資公司構成的多元化投資者結構，盡快實現私募基金的合法化，加快社會養老保險基金進入風險投資的進程，以此方式解決資金短缺的問題；在目前有限責任和股份有限機構組織形式的基礎上，改善風險投資機構的法人治理結構，並建議早日實現有限合夥制組織形式；以理論教育結合實踐，引進國外先進技術和人才等方法促進投資專業人才能力的提高；通過加強對中介機構的監管和拓展中介機構風險投資中介服務，促進中介機構的建設，並結合實際提出一套適合於風險投資公司選擇投資項目的高新技術企業評估體系；最後建議以大公司收購和技術產權資本交易的方式作為目前較為可行的風險投資退出渠道。
  4. Directed by value notion mentioned above and by using the methods of comparative analyses, economic analyses, games analyses and systematic analyses, the author emphatically uses the legal mechanism in principle to discuss related legal problems, such as choices of withdrawing forms, regulations to the rights and obligations of all parties during the course of withdrawal etc, in the legal mechanisms in operation of financial institutions withdrawing from the market like merger & acquisition, administrative closing, bankruptcy etc. part iii : emphatically discussing the construction and perfection of several coordinative mechanisms ( rescue measures dealing with financial crisis, deposit insurance system and information disclosure system ) closely related to financial institutions withdrawing from the market, which will provide insurance to the usage of these legal mechanism

    第二部分：金融機構市場退出主要法律機制研究。該部分是全文的重點，筆者以前述確定的價值理念為指導，運用比較分析、經濟分析、博弈分析、系統分析等方法，著重運用各種機理性法律機制對並購、行政關閉、破產等金融機構市場退出運行機制中諸如退出方式選擇、退出過程中各方權利義務的界定、金融監管機關的行政權與司法權沖突的救濟等相關法律問題進行了探討。第三部分：重要探討了與金融機構市場退出密切相關的幾種配套機制（危機處理的緊急救助措施，存款保險制度和信息披露制度）的建立與完善，為金融機構市場退出法律機製作用的發揮提供保障。
  5. For the purpose of the required standard of dealings, the grant to a director of an option to subscribe or purchase the company ' s securities shall be regarded as a dealing by him, if the price at which such option may be exercised is fixed at the time of such grant

    就交易必守標準而言，如果董事獲授予期權/選擇權去認購或購買公司的證券，而於授予期權/選擇權之時已訂下有關期權/選擇權的行使價格，則授予董事有關期權/選擇權將被視為該董事進行交易。
  6. The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china, it provide a piece of advice for building chinese combined financial statement standard

    本文共分為五部分，第一部分為概述，主要研究了企業合併的原因和形式、合併會計報表是怎樣產生和發展的、合併會計報表的特點；第二部分為企業合併會計處理方法，主要研究了購買法和權益結合法。先敘述了兩者的各自定義和主要特點以及權益結合法適用的條件，然後對兩者進行了比較和評價；第三部分合併商譽的處理，本部分對合併商譽和負商譽的各自定義和會計處理方法進行了介紹和評論；第四部分為合併會計報表理論探討，對合併范圍、合併理論進行了研究，分別介紹了三種合併理論，並對它們進行了比較、評價與選擇，最後研究了合併會計報表的局限性；第五部分為我國合併會計報表的研究，對我國合併會計報表準則的建立提出了一些原則性的意見。
  7. Companioning the case of the national blue - star group companion being listed companion by shell of the chemical equipment of south - west listed companion which i did myself as a main charge, first this article will discuss the main factors of selecting shell companion and the patterns of exchanging stock and t heir price. the second this article will discuss the patterns of reconstructing the enterprise ' s assets and some important problems such as the growth and high profits in the recent times. the third, this article will discuss the ways of reconstructing of debts and their flavor. the forth, this article will discuss the effect of the government in the assets reconstructing of listed companions

    本文以資本運營和資產重組的基本理論為基礎，結合本人親身參與的藍星科技買殼西南化機間接上市的實際運作經驗及體會，對買殼上市中涉及的目標公司選擇、股權收購方式以及資產置換、債務重組等關鍵性問題和難點問題進行分析，對影響買殼方買殼上市的目的實現的因素進行了論述，針對該案例中存在的具體問題和我國目前殼資源重組中存在的普遍性問題，提出了解決的辦法和思路，結合案例對政府在殼資源重組中應該發揮的作用進行了探討。
  8. The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years

    本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。
  9. The difference is that domestic mbo is the result of institutional transition, but the overseas mbo is the competitive choice, and in china the price difference in share transactions makes managers have the goal to acquire the profits. this article analyzes the game relationship of mbo in china, and proves that the root caucus of china mbo non - prohibiting for the different behalves between local government and national assets management department, and between the representatives of state stockholders and managers. this paper makes an empirical analysis of the mbo performance of 26 listed companies in china and proves that mbo are beneficial to improve company ’ s performance, and further we analyze the problems, which exist in china mbo, and gives some suggestions, we think that the rational action to mbo is to give proper guides, instead of prohibiting it simply

    本文應用委託代理理論、人力資本理論和產權理論等對中西mbo動因進行系統的比較分析，得出結論認為中外mbo具有相同的激勵動因，都是知識經濟時代智能資本獲取企業所有權的企業權力安排形式，不同的是國內mbo是制度轉型的結果，而國外mbo是競爭選擇的結果，同時由於我國mbo存在股權交易價差，管理層具有獲取價差的直接動機;本文運用博弈論的方法對我國mbo 「禁而不止」問題進行分析，分析結論認為國資監管部門與地方政府和國有股東代表與管理層之間的利益差異是導致當前我國mbo 「禁而不止」的根本原因;文章通過對我國26家上市公司mbo並購績效的實證分析，得出結論認為mbo有利於公司績效的改善，進而文章對當前我國mbo存在問題展開分析，並提出幾點建議，我們認為當前對我國mbo的理性做法是適當引導，而非簡單禁止。
  10. According to the institutional costs theory, whether an company should take the mode of direct entry into the market or transaction of the key factors of the property rights is subject to the transaction costs - the total institutional cost, of the institutional arrangement, that is, the one that costs less is the best choice. the theory of institutional change explains that, in order to help domestic enterprises obtain the potential benefits during the process of m & a, the country establishes fundamental regulations for m & a through innovation, establishment of m & a regulations, and formulation of rational and efficient m & a law

    在引入制度成本理論解釋企業並購時指出，一個企業是選擇直接進入市場，還是選擇與另一企業進行要素產權的交易，從而獲得在市場競爭中處于更加有利的新要素，則要選擇制度安排中交易成本最小的一種，交易成本是一系列制度成本的總和；在引入制度變遷理論對企業並購進行解釋時指出，國家通過創新和制定企業並購的制度，制定合理有效率的並購法律條款，創造出並購的基礎性制度，以獲取本國企業在並購中的潛在收益。
  11. Analysis on comparing rs with seo is done by means of pricing patterns, biding bodies, amounts of issue and risk to underwriting, etc. on the basis of over analysis, we present some practical measures to make better the rs and seo : to improve financial parameter which is necessary for the qualification of rs, refrain non - circuiting stockholders to improperly take part in rationing shares and give up rationig shares, set standards to the policy of dividend distribution, establish the transaction market of rights of rationing shares

    對配股與增發新股進行比較研究，主要從兩者的本質區別、定價方法、認購對象、發行數量、股本結構變化以及券商承銷風險等方面展開。在以上分析的基礎上，提出了完善配股、增發新股的具體措施:改進配股資格的財務控制參數，約束國有股、法人股股東的參配、棄配行為，規范上市公司股利分配政策，建立配股權交易市場;在增發價格與公司的內在價值相符的前提下實施小折扣發行，引入超額配售選擇權，建立募集資金的專戶存儲制度。
  12. Article 25. the enterprise shall have the right to choose the suppliers for itself and purchase from them materials needed for production

    第二十五條企業有權自行選擇供貨單位，購進生產需要的物資。
  13. The main logic as follows : ( 1 ) introduced acquisition theory, proprietary theory, integrated logic and strategic management theory as well as used them as proves of question analysis ; ( 2 ) introduced the frame of paper and analyzing methods ; ( 3 ) introduced the setting and process of hua yuan group acquisitioning full set equipment of shanghai ; ( 4 ) analyzed the case from effect of acquisition ; acquisition motivation included considering government policies and staff circumstances ; however respectively acquisitioned effect involved service, cost and culture ; ( 5 ) specified the faults and question of acquisition from the affects of value estimate, selection of investment strategy, construction of management system and integration of sources etc ; ( 6 ) - - projected the necessity of integration and specified the countermeasure and suggests of integration

    文章邏輯大體如下： （ 1 ）介紹並購理論、產權理論、整合邏輯以及戰略管理理論作為問題分析的依據； （ 2 ）介紹文章的框架和分析的方法； （ 3 ）從筆者調研所了解的情況來介紹中國華源集團收購上海成套設備的背景和過程； （ 4 ）從並購動機和並購效應的事前和事後對比來對案例進行剖析；並購動機除了對兩個企業分別考慮外，還必須加入對政府政策和員工處境兩個方面的問題；而企業的並購效應則涉及業務、成本和文化三個方面； （ 5 ）主要從企業的價值評估、投資策略的選擇、管理體系構建和資源的整合等方面詳細地分析並購的失誤和問題； （ 6 ）提出整合的必要性和詳細地分析整合的對策和建議。
  14. In the process of the fdi, it depends on the technology transaction efficiency of the static enterprise ' s cooperative effect and transactions efficiency of property in the market when investors consider an entry mode ( including greenfield investment and m & a ) to different centuries

    在對外直接投資過程中，投資者選擇何種方式（綠地投資或是跨國並購）進入不同的國家受到靜態企業協同效應的技術交易效率和市場中的產權交易效率的影響。
  15. When mne chose an entry mode in the process of progressing, it is the prompt ion of the transactions efficiency of property which made the maximize profit of m & a higher than greenfield investment, that is to say, when the income of the improvement of the transaction efficiency of property is enough to remedy the fixed input of greenfield investment, m & a occurs

    當跨國公司在演進過程中選擇進入模式時，市場上產權的交易效率提高使得跨國公司選擇並購的最大效用高於綠地投資，也就是說當產權交易效率的提高收益足以彌補綠地投資的固定投入時，跨國並購產生。反之則跨國公司選擇綠地投資作為最優進入途徑。
  16. My article gives a further theoretical discussion on this question. and then, beinging from the main contents of this mechanism and combining with the actual situations, the writer of this article puts forward to some corresponding countermeasures with regard to the perfecting of the present system environment

    結合現狀，就制度環境方面提出了相應的構建對策，對年薪制、股票期權制、經理融資收購這三種國內外較常用的模式進行了詳細的評析和比較，並就目前的模式選擇方面提出了相關建議。
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