非常損益 的英文怎麼說

中文拼音 [fēichángsǔnyì]
非常損益 英文
extraordinary gain or loss
  • 非 : Ⅰ名詞1 （錯誤） mistake; wrong; errors 2 （指非洲） short for africa 3 （姓氏） a surname Ⅱ動詞1 ...
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 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...
  • 非常 : 1. （特殊） extraordinary; unusual; special 2. （十分） very; extremely; highly
  • 損益 : 1. （減少和增加） increase and decrease 2. （賠和賺） profit and loss; gains and losses
  1. The most important is to prelect the benefits of creditors. however in practice, the phenomenon of violating creditor ' s rights is always happened. the abusing of rights of bankruptcy is a illegal act. nowadays, the bankruptcy liquidation system of our country is not so perfect, which leads to no particular law to practice. there are enterprises take advantage of it, so they can evade their debts. this phenomenon influences the rights of creditors badly. this essay firstly introduces the expression of damaging the rights of creditors in enterprise bankruptcy, and then further analyses it. this essay analyses the protection of the rights of creditors from these aspects that system of bankruptcy truslee, creditor autonomy, discontinuation of execution, legal responsibility. by seting up a perfect system of bankruptcy truslee, we can contral insolvent properties efficiently

    破產是一種保護，破產法的基本原則是既保護債權人也保護債務人的利益，其中重在保護債權人的利益，而實踐中由於種種原因，債權人的利益被侵犯的不正常情形屢屢發生，其中破產權利的濫用更是一種惡意逃債的違法行為。目前我國的破產清算制度和法律體系還很不完善，尤其是非全民所有制企業法人的破產清算制度尚未完全建立，實踐中普遍缺乏可供操作的法律、法規的具體規定，從而導致了利用公司破產、被吊銷等以達到逃避債務目的的現象非常普遍，嚴重損害了債權人的利益。本文從企業破產過程中損害債權人利益的表現入手，對我國企業破產實踐中的損害債權人利益的原因進行剖析。
  2. After analyzing the operational situation and accounting index over the years, we can find that st changkong implemented the earning management within the non - current gain and losses items

    通過對st長控歷年經營狀況及會計指標進行分析后得知， st長控主要依靠非經常性損益項目進行盈餘管理。
  3. The corporate income statement lists separately the various sources of income ? continuing operations, which include other gains and losses, discontinued operations, and extraordinary gains and losses

    公司的損益表對以下各種來源的損益單獨列示：持續經營損益（包括其他損益） ；非持續經營損益；非常損益。
  4. Secondly. discrimination in legal terms. which causes the result that the nation lacks the fair protection to private possession compared with public possession and hence the harm to the benefit of private enterprises. thirdly, the policy accomplished according to the current financial systems does harms to the development of private enterprises, so it is extremely difficult for private enterprises to get funds to expand the producing through allowable channel

    其次，由於法律法規方面歧視性條款的存在，國家對私有財產缺乏與公有財產同等的憲法保護，損害了私營企業的經濟利益。再次，我國目前現行的金融機制所實施的政策，很不利於私營企業的發展，私營企業要想通過正常渠道融資獲得擴大再生產的資金非常困難。
  5. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  6. Thought on the identification and disclosure of the non - recurring profit and loss

    對于非經常性損益界定和披露的一些思考
  7. 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。
  8. We find evidence that two items, irregular item, reserve of devalue, are used to achieve increase or decrease in earnings. and it is no effective evidence that the item of working capital is used to manage earnings

    St公司的盈餘管理行為主要是通過對非經常性損益項目與資產減值準備項目進行的，而對于營運資本項目的盈餘管理行為則基本上未得到有效證實。
  9. In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed. the case is analysis details the major approaches of earnings management in the listed companies that use non - constancy break - over item. by the way of comparative analysis and multivariate statistics methods, empirical analysis reviews the quality of accounting earnings of listed companies, unveils the existence and means of manipulating accounting income though non - constancy break - over item for variety motives

    理論分析探討了盈餘管理現象形成的外在動因和內在動因；案例分析詳細說明了上市公司利用非經常性損益操縱利潤的主要手段；實證分析採用對比分析和統計檢驗等方法考察了上市公司會計盈餘質量，揭示了上市公司存在為達到種種目的而利用非經常性損益操縱利潤的行為。
  10. Casting the choice that defends plan is a major technical very strong job, him insurant normally insufficient, insurance broker is ok with its major quality, according to the accept insurance circumstance of the circumstance of insurance mark and insurance company, draft for policy - holder optimal cast defend plan, deal with for you cast maintain procedures ; 3, in insurance mark or below insurant experience accident and losing circumstance, do sth for sb for insurant or beneficiary beneficiary examine, claim for compensation ; 4, for insurant or beneficiary beneficiary to insurance company claim for compensation ; 5, reinsurance broker depends on its special intermediary person status, search for former insurance company and reinsurance company buy suitably ( sell ) square, arrangement home is divided, cent gives business to perhaps arrange international to be divided, cent gives professional work ; 6, the other business that is sure to superintend mechanism to approve

    投保方案的選擇是一項專業技術性很強的工作，被保險人自己通常不能勝任，保險經紀人就可以以其專業素質，根據保險標的情況和保險公司的承保情況，為投保人擬訂最佳投保方案，代為辦理投保手續； 3 、在保險標的或被保險人遭遇事故和損失的情況下，為被保險人或受益人代辦檢驗、索賠； 4 、為被保險人或受益人向保險公司索賠； 5 、再保險經紀人憑借其非凡的中介人身份，為原保險公司和再保險公司尋找合適的買（賣）方，安排國內分入、分出業務或者安排國際分入、分出業務； 6 、保險監管機關批準的其他業務。
  11. The economic loss due to rebar corrosion adds up to tens of billions us dollars aboard. in china, the problem of rebar corrosion is increasingly serious in every kinds of constructions, especially in some bridges and marine structures built in many years ago

    在國外，每年由於鋼筋銹蝕造成的損失高達數百億美元；在我國，各類結構中的鋼筋銹蝕問題也日益突出，尤其是在早期建造的橋梁及一些海工建築中鋼筋銹蝕情況非常嚴重。
  12. Extraordinary losses and gains : indicating the items with special nature and not occurring frequently

    八非常損益類：指性質特殊且非經常發生之項目。
  13. Usage : enriched with vitamins and minerals. the gla is effective in defending aging and repairing damaged cells. it is one of the best base oil for facial massage

    用途：內含豐富維他命與礦物質，其中的亞麻酸（ gla ）對預防皮膚老化現象極其助益，對受損細胞有修護作用，非常適合充當面部按摩油中的添加油。
  14. With the absent treatment of tariff barriers and the decrease of non - tariff barriers such as administrative restriction, particularly under the background that china acceded to wto on december 11th, 2001 and has dramatically reduced its tariffs, it has become very significant for china to use the legal and internationally prevailing trade protection means to protect its domestic industries from the impact of unfair trade practice from abroad and to maintain fair international competition environment and normal international trade order

    換言之，在國際關稅壁壘日受冷落，行政限制等非關稅壁壘日益減少，特別是隨著中國於2001年12月11日正式成為wto成員國並大幅度降低關稅的情況下，適時運用反傾銷這一國際通用的合法貿易保護手段來保護國內產業免受外來不正當貿易做法的沖擊，維護公平的國際競爭環境和正常的國際貿易秩序，對象中國這樣頻繁遭受傾銷指控和傾銷損害，卻很少運用反傾銷法律進行自我保護的發展中國家來說，更具有非常重要的現實意義。
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