非應計資產 的英文怎麼說

中文拼音 [fēiyīngjìzīchǎn]
非應計資產 英文
non-accrual asset
  • 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 ...
  • 應 : 應動詞1 （回答） answer; respond to; echo 2 （滿足要求） comply with; grant 3 （順應; 適應） suit...
  • 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...
  • 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...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. Article 6 a cedant shall, in the current period of recognition of the premium income of an original insurance contract, calculate and determine the ceded premium in light of the reinsurance contract and record it into the profits and losses of the current period

    同時，原保險合同為非壽險原保險合同的，再保險分出人還應當按照相關再保險合同的約定，計算確認相關的應收分保未到期責任準備金資產，並沖減提取未到期責任準備金。
  2. Safe insurance time limit is company worth 1 year commonly period, also can cast protect old period ( if insurance period demarcate is 3 years, insurance premium can be sure amount of property debt face is pressed year or by season in installment settle accounts ), if have special case, if storage goods and materials also can be cast, defend short - term insurance, but should press short - term cost rate plan controls insurance cost, malcontent of a month calculate by a month

    企業財產保險的保險期限一般為1年期，也可以投保多年期（如保險期限定為3年，保險費可以保險財產帳面金額按年或按季分期結算） ，如有非凡情況，如倉儲物資也可投保短期保險，但應按短期費率計收保費，不滿一個月的按一個月計算。
  3. Salary computation standard is the enterprise is producing a circumstance to fall normally, laborer removes of before the contract 12 months mean monthly salary ; because laborer sicken perhaps is not, be injured at work, because work, the external state of affairs of basis of the place when the contract concludes produces major change and economy to cut down personnel and remove of labor contract, the worker that gives economy compensation gold is mean monthly salary under the enterprise mean monthly of salary, should press an enterprise mean monthly salary pays

    工資計算標準是企業在正常生產情況下，勞動者解除合同前12個月的月平均工資；因勞動者患病或者非因工負傷、因勞動合同訂立時所依據的客觀情況發生重大變化和經濟性裁減人員而解除勞動合同的，給予經濟補償金的勞動者月平均工資低於企業月平均工資的，應按企業月平均工資支付。
  4. 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。
  5. Article 13 in respect of income obtained by enterprises in the form of non - monetary assets or rights and interests, such income shall be computed or appraised with reference to prevailing market prices

    第十三條企業取得的收人為非貨幣資產或者權益的，其收入額應當參照當時的市場價格計算或者估定。
  6. Based on the explanation of the basic connotation of fair value, this paper analyzes the reason why fair value has been incorporated into china ' s new accounting standards and explores how fair value influence investment real estate, debt restructuring and exchange of non - monetary assets in its application

    摘要本文在闡述公允價值基本內涵的基礎上，分析了公允價值被引入新會計準則的原因，探討了公允價值的應用對投資性房地產、債務重組和非貨幣資產交換的影響。
  7. The engendering source of traffic volumes and their general influential factors have been presented, and the situation of nowadays highway transportation has been discussed. according to the introduction of traffic distribution theory and classical assignment method, analysis of traffic flow path selection among cities and that of special influential factors for traffic flow on toll highways, initial analysis to the forming mechanism of traffic volume on road sections has been made, and a probability model for path selection has been set up with the maximum - utility theory and disaggregating model. detailed analysis to impedances on road sections and their functions ( especially to three main composing factors of the impedances as cost of time, transport and toll and to the functional relations with traffic loads ) was made, at the same time, the relative cost calculating model was set up on the basis of the state - of - art achievements in both international and national researches

    主要研究內容包括：交通量的產生根源及一般影響因素分析和當前公路運輸地位討論；從交通分配理論及經典配流方法著手，通過分析城市間交通流路徑選擇行為和收費公路路段交通量特殊影響因素，初步提出路段交通量的形成機理，並採用效用極大原理和非集結模型理論（ disaggregationmodel ） ，建立用戶出行路徑選擇概率模型；對路段阻抗及路阻函數（尤其對行程時間費用、車輛營運費用和道路收費這三個構成路段阻抗的主要因素及其與交通負荷間的函數關系）進行較為詳盡的分析，並以現階段國內外較為先進的研究成果為依據建立相應的成本測算模型，其中，特別提出了兩種確定客貨車輛時間價值的分析方法；離散分析法和時間-費率轉換法，後者是在目前基礎調查、統計數據資料不夠齊全的現實下提出的一種確定道路系統內務車型時間價值的較為實用的新方法；對我國公路收費政策的背景和理論、實踐依據及費率的各種影響因素進行重點分析；從數學的角度證明合理費率的存在性，並以最優化理論為基礎，建立在普通收費公路和擁擠路段交通調控型收費公路兩種模式下合理費率的計算模型等。
  8. Meanwhile, if the original insurance contract is a non - life original insurance contract, the cedant shall, according to relevant provisions of the reinsurance contract, calculate and recognize the receivable reinsurance unearned premium reserve as an asset and countervail with it the undue premium reserve

    同時，原保險合同為非壽險原保險合同的，再保險分出人還應當按照相關再保險合同的約定，計算確認相關的應收分保未到期責任準備金資產，並沖減提取未到期責任準備金。
  9. Statistically, it makes a quantitive analysis on the evolvement of the country economic structure in xi ' an city, the economic benefit of the changes in industry structure, the effect on labor resource collacation in industry structure and the effect of the increasing income of countrymen in industry structure changes, which discloses a rule of the industry structure evolvement in country. the putting forward of the non - agriculture industry in country, especially the rapid increase in country industry will promote the rise of the country industry level for a long term. the country industry structure influences a lot the increase of the farmer ' s income which is also affected by agriculture structure and planting structure, but less. the non - agriculture industry plays a main role in the increase of farmer ' s income. for the low level of the townlization and industrialization, developing industry, construction and commercial in country is very feasible to resolve the problem of spare labors in country. it is strengthening labors transferring and reducing the modulus of labor over the infield that farmers income could be kept increasing. after a theoretical analysis and twenty years practise in the regulation of country economy structure after the reform and opening policy in xi ' an, a new thought of regulating country economy structure in xi ' an is put forward that a strategic regulation must be taken in country economy structure and the agriculture structure must be optimized. moreover, an expanding agriculture must be developed and transfer the spare labors in country effectively. so the government function during the regulation of country economy structure is transferred to : the first one, making the stress policy in the regulation of country industry structure. 2ndly, strengthening the force in regulating country industry structure ; 3rdly, making a plan on the regulation of country industry structure ; 4th promoting the optimizition and upgree of industry relying on sci - tech progress ; 5th enhancing the townlization and optimizing the country industry structure ; last one, improving the quality of labors in full scale

    本文在概述經濟結構理論的基礎上，第一次系統地研究了西安市農村經濟結構調整，用數據統計的方法，定量、定性地分析了西安市農村經濟結構演變的軌跡，分析了產業結構變動的經濟效益、產業結構勞動力資源配置效應、產業結構變動的農民收入增長效應，揭示了農村產業結構演變的規律。提出農村非農產業，尤其是高速增長的農村工業，對促進農村產業水平的提升起著長?推動力的作用；農民收入增長直接受農村產業結構的影響最大，農業產業結構、種植業結構對農民收入有影響，但作用不可高估；非農產業是農民增收的主要支撐力量，解決農村余勞動力在城鎮化、工業化水平不高的情況下，切實可行的選擇是在農村發展工業、建築業、商飲業等非農產業；農民收入要保持快速增長態勢必須加大農村勞動力轉移力度，減少耕地承載勞動力的系數。通過理論分析，結合西安市改革開放后20多年的農村產業結構調整的實踐，提出了西安市農村產業結構調整的發展思路及目標、原則，明確指出了政府在農村經濟結構調整過程中的職能轉變的重要方面：一是制定農村產業結構調整的傾斜政策，二是加大對農村產業調整的投入力度，三是制定產業結構調整的規劃，四是依靠科技進步促進產業優化和升級，五是加快城鎮化過程，優化農村產業結構。
  10. Article 22 people - run non - enterprise units must implement the financial management rules prescribed by the state and accept the supervision of financial departments ; where sources of assets are of state subsidy or social donation or contribution, they shall likewise be subject to the supervision of audit organs

    第二十二條民辦非企業單位必須執行國家規定的財務管理制度，接受財政部門的監督；資產來源屬于國家資助或者社會捐贈、資助的，還應當接受審計機關的監督。
  11. As a mature technology for its static and accurate positioning, is widely used in the fields of geoscience study, geoid survey and other survey applications, which has brought about a new revolution for the methods and ways of survey. the digital photogrammetry can effectively reduce the work of the field survey and alleviate the labor intensity. its output results, such as digital ground model and digital products, can be widely used for engineering construction ; the outlook of its application has a bright future

    Gps靜態精密定位作為一種成熟技術已廣泛應用於地球科學研究、大地測量等各個測繪應用領域，給測量手段和方式帶來了一場新的革命；數字攝影測量技術可以有效減少野外測量的工作量，減輕勞動強度，其輸出成果數字地面模型及其數字化產品，與工程建設結合最為緊密，應用前景非常廣闊；遙感地質技術可為公路規劃和設計從宏觀上提供準確可靠的工程地質資料； cad作為一種可以極大地提高設計效率的有效手段已經被廣泛採用，目前正朝著可視化、動態化、三維化方向發展。
  12. The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion

    實證結果顯示：舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重，更差的短期償債能力，更低的應收賬款周轉率、調整后每股現金和股權集中度，也更容易被注冊會計師出具非標準無保留審計意見。
  13. The part gets its result by means of theoretical analysis. the forth and fifth part is the empirical part of the research, based on lots of data, in the respective of empirical, analysis deeply the phenomena of financial - industrial integration in our stock market

    第四、五部分是本文的實證部分，在佔有大量統計資料的基礎上，從實證的角度，運用數理統計的方法，對當前我國非金融類上市公司產融結合效應這一資本市場發展中出現的新課題進行系統、深入研究。
  14. The details are as following : 1 ) through the experiments of seventeen reinforced concrete plates with round openings, stress distributions of concrete and steel bars, concrete cracking, failure mechanism, and the influence of reinforcing bars with different amount and layouts on cracking and failure mechanism of the specimens are studied. the experimental study provides data not only for the validation of fea model and nonlinear fem program, but also for the research on new methodology of design for orifices

    本文的主要工作有： 1 ）通過17塊帶圓孔鋼筋混凝土板的試驗，研究在荷載作用下孔口周圍混凝土和鋼筋的應力應變分佈和孔口開裂、破壞規律，以及不同的配筋方式和數量對孔口混凝土裂縫的產生、發展及孔口破壞的影響，為驗證有限元分析模型及非線性分析程序的可靠性提供試驗依據，並為建立新的孔口配筋設計方法提供基本試驗資料。
  15. Statement 154 requires that a change in method of depreciation, amortization, or depletion for long - lived, nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle

    第154號公告要求，折舊方法，分攤方法或者對長期非財務資產的損耗的變更應該視為由會計原則變更而導致的會計估計的變更。
  16. Culture and education, other goods is over 1. second, cross section data analysis of consumption composition of urban and rural households shows that : ( 1 ) mfc of urban households is lower than its in long - term ; ( 2 ) mfc of rural households is lower than that of urban households ; ( 3 ) the income elasticity of rural households on such good as transportation and communication, housing, dressing, culture and education is high, but low on household facilities ; ( 4 ) the response of urban households on an } 7 goods " price is sensitive than that of rural households ; ( 5 ) the changing foods price of urban and rural households can great affect consumption of other goods. chapter six : analysis on consumption function of rural households in jiangxi province

    另外，值得注意的是農村居民的居住需求收入彈性大於城鎮居民，反映出農村居民對住房投資的偏好仍未改變;第五，對城鄉居民價格彈性的分析表明，城鎮居民在各大類商品上對價格的反應都要高於農村居民，而農村居民對交通通訊、食品、衣著、文教娛樂等方面的價格變化反應強烈;第六，對互價格彈性的計算表明，城鄉居民的食品價格變動后對其他七大類商品需求量的影響最大，說明穩定食品（或農產品）的價格對于提高城鄉居民的消費水平是非常重要的。
  17. Following the fast development of market economy, seller - oriented market is changed to buyer - oriented market the product ' s price, quality, customer service and quick respond is the key to occupy the market for example, boeing chain spare part center is the distinguished enterprise which use scm it established the long term strategy partnership with most of chinese airlines in this environment, using scm to reorganize purchasing department of gj airlines is the guarantee to strengthening the core competitive capability. this thesis want to point out that scm is the good way to improving customer service. reducing inventory, reducing cost. meanwhile, scm can cause scale economy and enhance the competitive capability and share more information & materials. scm can also promote the e - business developing. through the research of scm and use of scm, we will find and take advantage of core competitive capability of gj airlines

    如波音中國零部件寄售中心在這方面做的非常優秀，它與國內多家航空公司間建立的庫存支援協議，為航空公司以及其自身的經營創造了雙盈的局面。在此環境下，針對航空公司航材采購方面的供應鏈優化設計，就成為gj航空公司增強企業在這個市場上的核心競爭力的有力保障。本研究通過對有效地實現供應商選擇和與供應商的良好結合，提高保障質量；降低航材庫存，降低財務成本；減少資金佔用，實現信息和航材共享，產生規模效應，發展企業的低成本戰略；促進企業使用電子商務等方面的研究成果，發掘gj航空公司的核心競爭力。
  18. In the analysis of the factor model, the total risk of the stock return is divided into system risk and individual risk and the r2 measure is used as an indicator of the system risk in the stock return risk. our statistical result shows that the system risk of the stock return is reduced significantly, comparing with the earlier period of the chinese stock market. the potential of the risk diversification of a stock portfolio is greatly enhanced

    在單指數模型中，股票收益的風險被分解為系統風險和非系統風險，而單指數模型的r ~ 2可以作為股票風險中系統風險所佔比例的量度，統計結果指出我國市場股票價格風險中系統風險所佔比例比市場發展的初期明顯下降，股票價格風險中公司個別風險已佔較大比重，應用資產組合理論構造投資組合可以有效地分散風險。
  19. The reason is lain in : first, chinese - is retrained by the inform system - which heavy blood relationship, heavy human feeling - the reducing making the small and medium - sized enterprise can decease the expenses of financing obviously under the condition of scarce sound credit system ; second, the smalls and medium - sized enterprise of our country mostly adopt the labor - intensive mode of production in conformity with natural endowment characteristic of resource of our country, whose ability of surviving is strong

    原因在於：一、中華民族特有非制度約束? ?一既重血緣、重人情? ?一使中小企業在融資活動中能明顯的降低因信用體系不完善所帶了的高額交易費用；二、我國中小企業大多採用與我國資源稟賦特徵相適應的勞動密集型生產方式，生存能力強。但是，傳統計劃經濟體制是在優先發展重工業的「趕超」戰略下發展起來的，因此大企業在經濟體系中處于核心地位。
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