長期資產和 的英文怎麼說

中文拼音 [zhǎngqīzīchǎnhé]
長期資產和 英文
long term assets
  • 長 : 長Ⅰ形容詞1 （年紀較大） older; elder; senior 2 （排行最大） eldest; oldest Ⅱ名詞（領導人） chief;...
  • 期 : 期名詞[書面語]1. （一周年） a full year; anniversary 2. （一整月） a full month
  • 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...
  • 和 : 和動詞（在粉狀物中加液體攪拌或揉弄使有黏性） mix （powder） with water, etc. : 和點兒灰泥 prepare some plaster
  • 長期 : over a long period of time; long-term; long range; secular
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. Long - term assets are classified into tangible assets and intangible assets

    長期資產可以分為有形資產和無形資產。
  2. Leverage was measured as the historical change in the ratio of total long - term debt to average total assets, while liquidity was measured as the change in the ratio of current assets to current liabilities

    杠桿率是公司長期總負債和平均總資產比率的歷史變化額，資產變現率則是指流動資產和流動負債比率的變化額。
  3. The characteristics of home mortgages themselves determines that there will be poor liquidity of the assets and it is because of this that at present every bank closely restricts the term of the loan. a third defect is that there are large risks because the mortgage loan is a very long - term creditor ' s asset and the bank is faced with huge risks in the interest rates. in addition, credit risks will occur when the client losses their ability to repay the loan for any reason or when the client feels that the benefits of breaching the contract outweigh the losses and the bank, as the operator of the financial products as its main business, will promptly recover the mortgaged items

    儲蓄期限一般較短，而按揭貸款的還款期限較長，銀行長期資產與短期負債不匹配，就不能化解未來不確定性帶來的風險；二是資產的流動性和期限呈反方向變動，期限越長，流動性越低，住房抵押貸款本身的特性決定了其流動性較差，因此目前各銀行都嚴格限制貸款期限；三是風險大，由於按揭貸款是期限很長的債權資產，銀行面臨的利率風險就很大；另外，當客戶因某種原因失去償還能力或者認為違約產生的利益超過違約所產生的損失時，就會發生信用風險，而銀行以金融產品為主要業務，即使收回抵押物，但如何處置不良資產仍是諸多銀行頭痛的問題。
  4. Article 23 assets shall normally be divided into current assets, long - term investments, fixed assets, intangible assets, deferred assets and other assets

    第二十三條資產分為流動資產、長期投資、固定資產、無形資產、遞延資產和其他資產。
  5. For accounting treatment, assets are normally divided into cur ? rent assets, long - term investments, fixed assets, intangible as ? sets, deferred assets and other assets

    資產分為流動資產，長期投資，固定資產，無形資產，遞延資產和其他資產。
  6. This paper expected to be helpful to improve and perfect the regulations through the study on the related questions

    本文希望通過對相關問題的研究，能夠對我國長期資產減值相關規范的發展和完善有所裨益。
  7. The term plant and equipment is used to describe long - lived assets acquired for use in the operation of the business and not intended for resale to customers

    術語「廠房和設備」用來描述企業為經營使用而購買並不打算再出售給顧客的長期資產。
  8. In order to standardize the accounting of long - lived assets in practice, fasb and iasb issued related standards in 1995 and 1998 respectively

    為了規范實務中長期資產減值的會計處理，美國財務會計準則委員會（ fasb ）和國際會計準則委員會（ iasb ）分別於1995年和1998年頒布了相應的會計準則。
  9. The colour coding in the risk return meter is based on a number of factors in relation to their underlying investments including types of asset classes and their respective target weightings, breadth and geographical diversification and historical long - term volatility and capitalisation of the relevant markets

    風險回報指標顏色代號的選定乃基於其投資項目的多項因素，包括旗下資產類別及其相應的目標比重覆蓋范圍及地域分佈有關市場過往的長期波幅和市場價值。
  10. It is the actual utilization benefit of giving full play to large - scale assets, such as the plane and airport facility, etc. through developing freight transportation

    發達國家的航空公司和機場長期探索和嘗試的一種重要戰略方案，就是通過發展貨運來充分發揮飛機和機場設施等大型資產的實際使用效益。
  11. China issued " accounting regulations for business enterprises " in 2000, which enlarged the scope of impairment loss recognized in " accounting regulations for the limited companies " from four items to eight items, except long term investment, the regulation have added other three long - lived asset impairment : fixed assets, assets in building and intangible assets, which give gist to accounting of most long - lived assets impairment in practice

    我國在2000年發布的《企業會計制度》將《股份有限公司會計制度》要求計提的資產減值準備范圍，由四項擴大到八項，除長期投資外又增加了固定資產、在建工程和無形資產三項長期資產的減值準備，使我國企業在大部分長期資產減值會計處理問題上也有了依據可循。
  12. Then this paper analyzed the listed companies " performance of impairment regulations in shenzhen stock exchange in 2001, and found that most companies recognized long - lived asset impairment, the impairment loss was very large, but the related accounting information was insufficient and diversified, and whether the information is useful is doubted

    最後本文在公司實際執行情況的基礎上，同時借鑒準則sfas144和ias36的相關規定，對我國企業會計制度中長期資產減值相關具體規定一一分析，指出其中存在的不足之處，並對其改進提出了一些拙見。
  13. Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings

    長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。
  14. In the first place, this paper researched the theory basis of asset impairment. then analyzed and compared sfas no. 144 " accounting for the impairment or disposal of long - lived assets " and ias no. 36 " impairment of assets ", and paid attention to recognition and measurement. there were many worthy points to be reference by us

    然後比較分析了sfasno . 144 《長期資產減值和處置的會計處理》和iasno . 36 《資產減值》中有關長期資產減值的規定，重點分析了兩者在資產減值確認和計量上採取的不同方法和原因，其中有很多值得我國會計制度借鑒之處。
  15. Venture capital is looking for long term capital return, the characteristic of diversification of investment and professional management adapts capital requirements of high - new technical industry, special investing model of venture capital, contract model and frame of organization solve problems of information asymmetry and incentive and restraint mechanisms flaw in partly

    創業投資以其謀求長期資本收益、分散投資及專業化管理的特點適應了高新技術產業的資金需求，以其特別的投資方式、合同方式和組織架構部分地解決了信息不對稱和激勵約束不當所帶來的問題
  16. Operating activities create revenues and expenses ; investing activities affect long - term assets ; financing activities obtain the cash needed to launch and sustain the. business

    經營活動產生收入和費用，投資活動影響長期資產，籌資活動得到開辦和維持企業的現金。
  17. Operating activities create revenues and expenses ; investing activities affect long - term assets ; and financing activities obtain the cash needed to launch and sustain the business

    經營活動引起收入和支出；投資活動影響長期資產；籌資活動獲得開辦和維持企業所需的資金。
  18. The further clear current outstanding problem is the automobile logistics to go together with to send is not to lack the market need, also is not supply the ability shortage, but management and operation method still more traditional, the organized form fall behind, lack a set of can transfer rise supply and demand both parties aggressive, master the whole logistics network, carry out the resources valid integration of go together with and send mode

    汽車產業是吉林省的支柱產業，汽車產業的發展拉動了汽車物流的迅速發展，而汽車物流的發展又有利於提高汽車產業的競爭優勢。當前，降低生產流通成本是汽車生產企業面臨的重大課題。共同配送是經長期發展和探索優化出的一種追求合理化的配送形式，其內涵在於資源共享理念下建立企業聯盟。
  19. The analysis shows that ( 1 ) the debt financing strategy is mainly influenced by long - term asset growth ratio, short - term asset growth ratio, equity growth ratio and velocity of account receivable

    分析表明： （ 1 ）上市公司的債務融資策略主要受上市公司的長期資產增長率、流動資產增長率、權益增長率和應收賬款周轉率影響。
  20. In the middle of 1990s, the micro finance risk events which long - term capital management company event is on the behalf of and the macro economic phenomenon which mexico financial crisis and asia financial crisis are on the behalf of bring the attention about the financial risk at large, and also bring the deeply thought about the safety running of finance

    20世紀90年代中期以長期資產管理公司為代表的微觀金融風險事件和以墨西哥金融危機、亞洲金融危機為代表的宏觀經濟現象，引起了人們對金融風險的普遍關注，以及在微觀層面上對金融安全運行的深刻反思。
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