金融會計基礎 的英文怎麼說

中文拼音 [jīnróngkuàijìjīchǔ]
金融會計基礎 英文
financial accounting fundamental
  • 金 : Ⅰ名詞1 （金屬） metals 2 （錢） money 3 （古時金屬制的打擊樂器） ancient metal percussion instrum...
  • 融 : Ⅰ動詞1 （融化） melt; thaw 2 （融合; 調和） blend; fuse; be in harmony Ⅱ形容詞[書面語]1 （長遠; ...
  • 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...
  • 礎 : 名詞（墊在房屋柱子底下的石頭） plinth
  • 金融 : finance; banking金融比率 financial ratios; 金融呆滯 financial stringency; 金融改革 financial refo...
  1. On the basis of the accounting for executory contract, the dissertation continues to discuss the accounting of the derivative financial instrument

    第三部分：以履行中合約會計研究作為理論基礎，文章繼續對衍生金融工具進行深入研究。
  2. The dissertation begins with the further discussion attributions of the economic contract, and comparing the economic contract with the ordinary economic contract and financial instruments, i think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory

    本文共分四部分：本文首先對衍生金融工具的經濟屬性進行了較為深入的探討，並將其與一般經濟合約和基本金融工具進行了比較分析，認為衍生金融工具本質上是一項經濟合約，具有所有經濟合約所具有的共性，衍生金融工具的會計處理應建立在對履行中合約的會計處理基礎之上，否則對衍生金融工具的會計處理就會缺乏理論基礎。
  3. Accounting standard setter use fair value accounting to resolve this problem and we have a mixed accounting model in financial accounting. the trading book of financial institutions will be measured under fair value accounting

    會計界的應對方式是對交易性的金融工具使用公允價值計量，在此基礎之上形成對金融工具計量的混合模式，較為完滿地解決了交易性金融工具的計量問題。
  4. I major in business english. the main courses i have studied are the basic courses for english majors, french, fundamentals of business, macroeconomics, microeconomics, international commercial law, internatioal trade, the economics of money, banking and financial market & principles of marketing during my college time, i study hard, and get good marks in most of the subjects. i pay attention not only to my study but also to improving my social abilities, i taught in qin huangdao chuangzhi foreign studies school from july 2003 to 2004, was an interpreter for the world bicycle championships b 2001 in june 2001, taught in qin huangdao cambridge school from mar. 2001 to sep. 2001, and i have abundant house - teaching experiences. what ' s more, i practised in qin huangdao chia tai co. in jan. 2003. i also tried my best to improve my other abilities besides my major, such as computer, managing abilities. i got " 1st grade " in the " hebei college students ' plan for company - creating contest " ( our work will participate in the national college students ' plan for company - creating contest ), and got " excellent " in the " web - making contest " of yanshan university

    大學期間，我嚴格遵守學校規章制度，尊敬師長、團結同學，有很強的集體榮譽感；學習認真刻苦，成績良好，我的專業學習涉及內容相當廣泛，包括英語的所有基礎課和國際商法、市場營銷、國際貿易、國際金融、工商導論、宏微觀經濟學等；重視理論聯系實際，在學好專業課的基礎上，積極參加各項社會實踐、實習活動， 2001年6月，我曾為世界b級自行車錦標賽（中國?秦皇島）擔當翻譯工作，在多所外語學校擔任英語教師，還多次為北方物流置業有限公司（國家、河北省重點建設項目）翻譯招商材料，而且2002年年底，在秦皇島正大有限責任公司行銷部實習；在學好專業課的同時，為了補充和擴展自己的知識面，我廣泛涉獵其他學科的知識，如計算機、網路、創業等，盡量使自身更快成長為一專多能型人才， 2002年4月開始參加燕山大學學生創業計劃大賽，並在2003年上半年參加了河北省大學生創業計劃大賽，獲得了一等獎的優異成績，並將報送參加國家大學生「世紀杯」創業計劃大賽， 2002年4月，參加燕山大學「綠色網路」網頁製作大賽，獲得了優秀獎。 。
  5. In the third part, this dissertation analyses the difference between traditional accounting and uncertainty accounting in the recognition and puts the ideas and standards of uncertainty into action. in the third part, it discusses enterprise pricing theory and market pricing theory. on the basis of them, it establishes some pricing models, such as rapport model, option model and eva model, etc to evaluate the value of asset, liability, equity, derivative instruments and contingent transaction

    討論了企業定價理論和市場定價理論對會計計量的影響，闡釋了影響會計計量不確定性的因素，然後對資產、或有事項、創業企業股票發行、股票期權、衍生金融工具等計量的不確定性進行了研究，在此基礎上，建立了期權、經濟附加值等多種計量模型。
  6. Issuing to village the policy subsidying the small sum in interest an agricultural loan a valid path for always is academic circles with poor population in generally accepted the village of solution in government in all levels, promoting village developping, from current see theoretically, the small sum of the certain scope inside subsidying the interest lends money of issue, will promote the agriculture and the development of the village, increase poor and homely income in village level, but the small sum subsidying the loan of interest is can increase the income level of the peasant household, lend money a problem for increasing accepting together native average in circumstance increasing accepting sum comparing, result how, this is this text wanting resolving, this text pass to the inquisition of the loan peasant household, in collecting large quantity one hand material of foundation, is all each county downtown to is investigated the data proceeded to gather, statisticsing the contrast circumstance that loan an income change the circumstance and increase with native average the sum, the loan sum that will be investigated the peasant household, invest the realm proceeded the contrast, and borrow funds with the region not door of that year income increment the sum proceeded the comparison. use the different from lengthways the method research that compare investment in fixed amount realm, different loan sum, not the environmental loan in area in county door increases to accept sum and its correlations. come to explain the public finance subsidy the small sum in interest an agricultural loan an influence for to peasant household income, analyzing the small sum in policy an agricultural loan an influence for to increasing accepting the factor, discussing the policy stick the small sum in interest an agricultural loan a shortage for of policy blemish and managing top, combining domestic and international policy of now of combination an agricultural loan a policy for of policy with managing way, to small sum in policy in our country an agricultural loan style establishment and manage the mode put forward a little bit personal views, the writer thinks that develop the policy an agricultural loan a root for of a farming using is a financial environment of village to push forward financial system in village reform to reform with political setup, improve village finance serve, create a competition, norm, subsidying the interest the loan the solution limitedly not farmer of letter funds need problem

    向農村發放政策性貼息小額支農貸款一直是學術界和各級政府比較公認的解決農村貧困人口，促進農村發展的有效途徑，從現有的理論上看，一定范圍內的小額貼息貸款的發放，會促進農業和農村的發展，提高農村貧困家庭的收入水平，而小額貼息貸款是不是能夠提高農戶的收入水平，貸款戶的增收情況同當地的平均增收額比較，效果怎樣，這是本文所要解決的問題，本文通過對貸款農戶的調查，在收集大量第一手材料的基礎上，將各縣市區所有被調查數據進行了匯總，統計出貸款戶收入變化情況以及與當地的平均增長額的對比情況，將被調查農戶的貸款額，投資領域進行了對比，並與當地非借款戶的當年收入增加額進行了比較。用定量比較和縱向比較的方法研究不同投資領域、不同貸款額、不縣域環境的貸款戶增收額及其相互關系。來說明財政貼息小額支農貸款對農戶收入的影響，分析政策性小額支農貸款對增收的影響因素，論述政策性貼息小額支農貸款的政策性缺陷及管理上的不足，並結合當今國內外政策性支農貸款的政策和管理方式，對我國政策性小額支農貸款的政策制定及管理模式提出了個人的一些見解，筆者認為發揮政策支農貸款的支農作用的根本是推進農村金融體制改革和政治體制改革，改善農村金融服務，創造一個競爭、規范的農村金融環境，有限的貼息貸款解決不了農民的信貸資金需求問題。
  7. In the chapter 2, on the basis of combining the development practice of loan security, the article analyzes the main problems existing along the development of loan security in china : vain security, unsatisfied security, fault security. it also gives deep exposition to the concrete manifestation of these problems and identifies there are much contradiction between the law theory and financial practice. in the chapter 3, through analyzing the problems existing in loan security, the writer thinks what is necessary for china to develop loan security is to change and improve legal protection system for loan security and suggests some solutions to the existing problems : a ) to change and improve the law system

    在結合商業銀行貸款擔保的發展實踐的基礎上，分析了目前中國商業銀行貸款擔保發展存在的瑕疵：無效擔保、擔保落空、虛假擔保；深入的論述了這些問題的具體表現；剖析了產生這些問題的法律原因和社會原因，認為就商業銀行貸款擔保法律制度本身來看，無論從法律法規制定的技術水平，還是從法律法規本身反映的金融法律實踐的要求，都不能滿足我們今天的發展要求；而且長期的計劃經濟的金融體制下所形成的制度和觀念與滲透著法治精神的現代金融體制也存在著很多不相包容的地方。
  8. This chapter discussed which measurement model is the best model, and choice the fair value accounting model to measure the derivative financial instruments

    本章在對現有幾種計量屬性的分析比較基礎上，選擇了公允價值作為衍生金融工具的會計計量屬性。
  9. And path dependence theory, marginal theory and optimizing theory are applying in this paper. this article ends up with a few of hypotheses below : at present, retail exposures of credit risk may be valuated by multi - factors score ; company ones of credit risk may be valuated by modified specialist method ; and bank ones of credit risk may be valuated by quasi modern credit risk valuation model ; the destination is to get to the same way to modern credit risk valuation model by which all kinds of risk can be valuated, by the means of motivational transition or compelled one of the institute

    在此基礎上，以會計/市場數據可得性和有效性、金融市場發育程度、利率市場化深度、公司治理結構的完善度以及信用工具本身的特徵（尤其是衍生金融工具）等因素作為細分依據，將我國商業銀行中信用風險暴露（嚴格意義上來說，為了突出本文的觀點，本文僅僅是對商業銀行的部分風險暴露）劃分為:零售信用風險暴露、公司信用風險暴露? ?對大型企業集團的信用風險暴露和銀行信用風險暴露? ?銀行對質優上市公司的信貸業務、銀行的貨幣市場業務以及金融衍生產品業務等。
  10. Based on the theory of financial agency and investment operation, and according to the experience in the advanced countries, the thesis uses the classic method of swot to analyze the strengths, worst sides, opportunities and threats for the pension security investment, and draws out a whole program for maintaining and increasing the value for all kinds of pension security, which can balance the development of different kinds of pension security in china

    因此，本文以現代金融中介理論和現代投資理論為基礎，借鑒國外養老保險基金投資發展的先進經驗，從經濟學的角度，運用swot的分析方法分析了我國層次化養老保險基金投資發展的優勢、劣勢及發展機會、潛在威脅，在此基礎上，提出了我國層次化養老保險基金投資的發展方案設計，以求我國各層次的養老保險基金得到均衡發展，並實現不同層次養老保險基金的保值增值。
  11. On this basis, the article discusses the derivative products accounting information disclosure

    在此基礎上，論述了衍生金融工具的會計信息披露。
  12. Readers will have noticed our pro - active approach in the organisation of this element of our financial infrastructure, reflected in the significant involvement on our part in the design, construction and operation of facilities comprising that system

    相信讀者都會發覺金管局一直大力推動本港金融基礎設施中這個環節的發展，例如金管局積極參與有關結算系統的各項設施的設計建構及運作。
  13. The present financial report stresses great emphasis on the disclosing of the information of the tangible things, such as the storage of the goods, machine and other equipment ; while it fails to give full presentation of the financial information of the intangible things, such as knowledge, human resource and self - imposed honor in their selling practice. the present financial report fails to reflect the hazard and the uncertainty of the selling practice ; and it fails to fully reflect the performance of social responsibility shouldered by the enterprises ; it fails to give a complete solution of the problems of confirmation, evaluation and report of the derived commercial tools ; ft lacks the disclosing of the grouped information. the present financial report is set according to the general st andard, which can not successfully cater to the users of the financial information in their demand for diversity and specialty of the information

    現行財務報告偏重於揭示存貨、機器設備等有形資產的財務信息，而對知識資本、人力資源、自創商譽等無形資產的財務信息揭示不足；現行財務報告缺乏對經營業務風險性和不確定性的反映；不能全面反映企業所承擔的社會責任履行情況；不能完全解決衍生金融工具的確認、計量及報告問題；缺少對分部信息的披露；現行財務報告是標準化的通用報告，這難以滿足財務信息使用者對信息需求的多樣性和特殊性要求；現行財務報告計量基礎單一，不能完整地反映經濟現實；市場價值計量基礎的運用面狹窄；現行財務報告重法律形式，輕經濟實質；時效性不強等等。
  14. I believe my strong interest in economic and financial field, combined with my ability of analytical thinking and mathmatics skills attributed to the nearly 4 years study of science and engineering ( focus on computer science and related fields ) would make me a good candidate for this program

    我想說的是，我認為我對經濟和金融的興趣，加上我良好的數學基礎- -來源於將近4年的科學與工程的學習（偏重於計算機科學和相關領域） ，將會使我成為一個很好的候選人
  15. After evaluating traditional recognition mode including ris - reward approach, it focuses on the modern recognition and measurement mode : financial - components approach and recently research achievements of iasb : continuing involvement approach. since the risks, rewards and right of control on transferred assets are usually departed from each other, the traditional recognition mode is obviously inapplicable in practice

    在評價了資產證券化傳統會計確認模式包括風險和報酬分析法的基礎上，重點介紹和評價了以美國為代表的現代會計確認和計量模式? ?金融合成分析法和國際會計準則理事會（ iasb ）的最新研究成果? ?后續涉入法。
  16. Therefore, starting with theoretical research of financial instruments measurement, this paper concludes the most appropriate measurement mode is fain value, combining with present accounting surrounding as the realis tic basis

    為此，本文從金融工具計量的理論研究入手進行分析，同時結合目前會計環境的現實基礎提出了金融工具最恰當的計量模式? ?公允價值。
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