非營業財產 的英文怎麼說

中文拼音 [fēiyíngyècáichǎn]
非營業財產 英文
nonoperating property
  • 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 ...
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 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...
  • 營業 : do business
  • 財產 : property; assets; estate
  1. Contract system and rental system are the two main ways. privatization in property means that most of the property or the shares of state - owned enterprise are attorned to non - state principal part, such as the individual, other enterprise or foreign business

    財產民營化是指將國有企業的財產（股權）全部或部分的出售給內部職工、個人、其他企業或外商等非國有經濟主體，做到徹底的民有民營，實質上就是將國有產權轉讓給非政府主體。
  2. To droit of illegal change town enterprise, detinue or free uses town enterprise property, dismiss illegally of town enterprise controller with the act that violates a town enterprise to manage own advantageous position, instruct by department of administration of town enterprise of prefectural class above correct

    對于非法改變鄉鎮企業所有權的，非法佔有或者無償使用鄉鎮企業財產的，非法撤換鄉鎮企業負責人的和侵犯鄉鎮企業經營自主權的行為，由縣級以上鄉鎮企業行政治理部門責令改正。
  3. Perhaps dismiss belongings of free use town enterprise, illegally to changing town enterprise droit, detinue illegally the town enterprise controller, act that violates a town enterprise to manage own advantageous position causes pecuniary loss to the town enterprise, behavior person or relevant section ought to be compensated for lawfully

    對于非法改變鄉鎮企業所有權、非法佔有或者無償使用鄉鎮企業財產、非法撤換鄉鎮企業負責人、侵犯鄉鎮企業經營自主權的行為給鄉鎮企業造成經濟損失的，行為人或相關部門應當依法賠償。
  4. After entry of wto, there are still many maladjustments in guangxi ' s seed industry, such as the weak foundation of sees industry development ; the unformed market of the seed industry for fair competition ; small - scale seed enterprises ; no systematic connection among the cultivation, breeding and marketing ; lower qualification of staff who work in the seed industry and with weak sense of laws, and lack of the knowledge in operating experiences in the international market and trade etc. yet the un - efficiency system, unclear property right in enterprises, the lack of an effective mechanism to promote the rational use of resources in the seed industry and the lack of such concept as " the government creates environment and enterprises create fortune " are the deep - seated causes of the problems in guangxi ' s seed industry. therefore, the key points for promoting development of guangxi ' s seed industry under the wto framework are to focus on the promotion of the developing capability of seeds " integrated products, constantly deepen reforms, to adjust various relevant factors in the system of the seed industry which is inconsistent with each other, and to establish a new - pattern system with evident characteristics of the time spirit in order to meet the requirements of the market economy. hereinto, the specific strategies and measures for promotion of guangxi ' s seed industry development under the wto framework include kee ping up reform and innovation of the system of the seed industry, executing of non - nationalization reform in state - owned seed enterprises, formulating and executing relevant supporting policies, the improving the legal system in the seed industry, increasing public financial support on the seed industry, promoting the integration of cultivation, breeding and marketing, strengthening human resource development, developing the main body of the seed industry ' s market and making proper conditions for the functions of seed associations in the seed industry development etc

    研究結果認為：發展種子產業應該把著眼點放在促進種子整體產品的開發上；種子產業的發展依賴于能充分發揮整體功能的新型種業體系的構建，而目前廣西種業體系中的品種選育、種子生產加工、種子經營以及政府管理、公共支持和社會服務六個主要組成部分都存在明顯的缺陷與不足；廣西種子企業綜合競爭力總體處于較弱水平；面對wto ，廣西種子產業仍有諸多的不適應，突出表現在產業發展基礎薄弱、尚未形成可以公平競爭的種業市場、種子企業規模小、育繁銷脫節、種業人才素質不高、種子企業法律意識淡薄、國際市場運作經驗和國際貿易知識不足等多個方面，而體制不順、企業產權不明晰、缺乏促進種業資源合理流動的有效機制以及「政府創造環境，企業創造財富」的正確理念正是導致目前廣西種子產業不能適應入世需要的深層次原因；因此，以提升種子整體產品開發能力為核心，不斷深化改革，調整種業體系中不相協調的各有關因素，構建起符合市場經濟體制要求的具有鮮明時代特徵的新型種業體系，是wto框架下加快廣西種子產業發展必須堅持的指導思想；其中，加快種業體制改革和創新、實施對國有種子企業的非國有化改造、制訂落實有關扶持政策、完善種子法律法規體系、加大公共財政對種子產業的支持力度、推進育繁銷一體化的形成、加強人才培養與引進、壯大種業市場主體、實行重點突破戰略、發揮種子行業協會作用等等，都是wto框架下加快廣西種子產業發展應該採取的具體對策措施。
  5. The former mostly includes finance trench, which consists of urban maintenance and constructive tax, add - ons of public utility, urban land - using tax, the debt of local government, remise of urban state - own land - using right and special national debt capital, and so on ; administrative charge trench, which consists of apportion, raising the price of urban infrastructure products and services, and so on ; practicality investing trench, which mostly consists of corresponding capital for urban infrastructure provided by real estate exploiters ; other financing trenches, which consist of time - limiting remise of operating authority on urban infrastructure section, introducing into foreign capital, short term loan of civil financing institution, and so on. the latter includes the innovation on the main investors, which consist of the anticipation of civilian capital and other non - financing institutions, and the innovation on financing tools, which consist of project financing, investment funds on industry, municipal bonds and initial public offering, and so on

    前者主要指以政府作為投資主體下的各種融資工具，包括財政稅收渠道（包括城市維護建設稅和公用事業附加、城鎮土地使用稅、地方政府債務、城市國有土地使用權有償出讓、國債專項資金等） ；行政收費渠道（包括攤派、提高基礎設施產品和服務的價格等） ；實物投資渠道（主要是讓房地產開發商為城市基礎設施提供配套資金） ；其它融資渠道（包括市政設施部門專營權有限期出讓、引進外資、國內金融機構的短期貸款等） ；後者則包括融資主體的創新（民間資本的參與以及其它非銀行金融機構的介入）和融資工具的創新（項目融資、產業投資基金、市政債券、股票上市等） 。
  6. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  7. The results indicate : the rural households " agri - productive investment behavior are generally affected by such factors : the rural households " basic family status, the rural households " owning resource, market terms, the different geographical environment and the external economy environment if other factors remain unchangeable, the rural households would increased their agri - productive investment scale in the next year by such terms : the rural households " family size get bigger, the rural households improve the educational level, the rural households decrease the opportunity in working in the second or the third field, the family agricultural opening revenue got increased last year, the rural households " productive capital assets got increased last year

    假定其他因素不變：農戶家庭規模越大，勞動力文化水平越高，農戶非農業就業機會減少，農戶上一年農業家庭經營收入提高，以及農戶上一年生產性固定資產增加，都會使農戶在下一年增加農業生產性投資；同時由於農戶處于不同的地理環境、位置，也對農戶進行農業生產性投資產生影響。同時本文對北京市政府制定相關農業政策提出以下建議參考： 1 、進一步穩固農戶投資主體地位，同時，積極引導財政支農資金、銀行貸款等其他投資形式向農業轉移，形成資金互補機制。
  8. Legal entity has one of following state, outside assuming responsibility except legal person, can give disciplinary sanction, fine to the legal representative, make crime, investigate criminal duty lawfully : 1, the scope of operations that exceeds approve of the mechanism that register to register is engaged in be being managed illegally ; 2, conceal true condition, practise fraud to the mechanism that register, tax authority ; 3, smoke escape capital, hide belongings to dodge the creditor ; 4, disband, be cancelled, by suspend payment hind, do sth without authorization handles property ; 5, change, when stopping, not seasonable application is dealt with register and announcement, make interests person suffers great losing ; 6, be engaged in legal illicit other activity, harm national interest or the society is communal of the interest

    企業法人有下列情形之一的，除法人承擔責任外，對法定代表人可以給予行政處分、罰款，構成犯罪的，依法追究刑事責任： 1 、超出登記機關核準登記的經營范圍從事非法經營的； 2 、向登記機關、稅務機關隱瞞真實情況、弄虛作假的； 3 、抽逃資金、隱匿財產逃避債務的； 4 、解散、被撤消、被宣告破產后，擅自處理財產的； 5 、變更、終止時不及時申請辦理登記和公告，使利害關系人遭受重大損失的； 6 、從事法律禁止的其他活動，損害國家利益或者社會公共利益的。
  9. The fair affiliated transactions wouldn ’ t distort the financial position and operation result of the business. on the contrary, the unfair affiliated transactions would have bad impact on the quality of financial data due to unreasonable prices and the interests exchanged between the affiliated parties. it would make the information users hard to judge the financial position and earning power of the business and even to make wrong investment decisions

    從會計的角度講，公允的關聯交易不會扭曲企業的財務狀況和經營成果，但是非公允的關聯交易由於存在交易價格的不合理以及利益在企業之間的轉移，因而會影響企業資產和收益的質量，進而影響企業會計信息的質量，這會使會計信息的使用者難以正確地判斷企業的財務狀況和盈利能力，從而做出錯誤的投資決策。
  10. 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。
  11. The combinalion of limited liability and no mutual agency means that persons can invest limited amounts in a corporation without fear of losing all their personal wealth because of a business failure

    有限責任和非相互代理的組合，意味著人們可以對一個公司進行金額有限的投資，而不必擔心由於企業經營的失敗失去個人的全部財產。
  12. Thirdly, based on correlation and multiple regression analysis, the thesis employs 165 listed companies in service industry, studies empirically inner influential factors of capital structure. it ' s concluded that leverage increases with rate of sales growth ; decreases with profitability, tobin ' q and non - debt tax shields ; and there is no significant correlation between firms " size, real tax, assets collateral value, ownership structure and leverage

    對我國服務業165家上市公司2001 - 2002年末財務數據進行相關性和多元回歸分析，得出，企業杠桿和主營業務收入增長率顯著正相關；和托賓指數、盈利能力、非負債稅盾顯著負相關；和企業規模、實際稅率、資產擔保價值、股權結構沒有顯著影響。
  13. Based on the analysis of the current situation of the state medium - small - enterprise and the difficulties met during the stock reorganization of the high technology medium - small - enterprise, the article tries to provide possible solutions on the issues of definition of property rights, management of state assets, stock evaluation of commercial and non - commercial capital, disposal of enterprise debt and the use of land, and the settlement of retired people respectively. applying the modern theory of financial management, the article also gives its suggestion on the comprehensive evaluation on the companies during their stock reorganization and on the optimal allocation of capitals. according to the western experiences of developing high technology industries by venture investment and the prospect of the roles played by the forthcoming growth enterprise market, the article concludes that the sate medium - small high technology enterprises raising money from growth enterprise market through stock reorganization may be a shortcut for their development. a case of an " institute of automatization ", whose scheme was planned by the author for practice, is discussed throughout the paper

    本文在對我國國有中小企業改革現狀的分析基礎上，針對我國國有中小高新技術企業的現狀及股份制改組過程中的難點，對產權界定、國有資產管理、經營性和非經營性資產的剝離、凈資產的折股、企業債務和土地使用權的處理、離退休人員的安置等等問題，分別提出了具體的解決辦法。運用現代財務管理理論，提出了股份制改組過程中的公司整體價值評價方法及最佳資本結構確定的方法。在分析國外利用風險投資機制發展高新技術產業的經驗及即將推出的二板市場相關內容基礎上，明確提出國有中小型高新技術企業通過股份制改組最終到二板市場上市融資是其快速發展的途徑。
  14. Like the properties of units under public ownership or collectively owned by the laboring people, the legitimate properties of private enterprises are under the protection of law and shall not be illegally seized, sealed up or confiscated

    私營企業的合法財產同全民所有和勞動群眾集體所有的財產一樣，受到法律保護，禁止侵犯、非法查封和沒收。
  15. Besides, this dissertation not only investigates the modernization process, the courses of economic development and its external environment condition of western ethnic areas in macro ways but also studies the institutional framework, management mode, asset - liabilities, and profit and lose situation of enterprises with the method of economic analysis and financial analysis in micro ways in order to reveal the concrete management states of non - public enterprises of western ethnic minority areas ; and this article studies the ownership structures, system and management of enter

    既宏觀考察西部民族地區現代化進程與非公有制經濟發展的歷程及其外部環境，又運用了經濟分析、財務分析的方法，禪觀研究企業的組織結構、管理模式、資產負債及損益狀況，以揭示西部民族地區非公有制企業的具體經營狀況;既從經濟學的角度出發研究所有制結構，企業制度及管理、市場與資源配置，又結合民族、歷史、文化、宗教等非經濟因素進行分析;在資料獲取和運用方面，既有大量的統計數據，也有通過到民族地區的企業進行田野調查所獲得的第一手材料。
  16. As future development trend of asset - liabilities - managemen ( talm ) technology of insurance company, dfa can not only be competent for comprehensive and holistic forecasting task of insurance company ’ s operation and financial status, but also can help national insurance industry build the most preliminary, and probably the most effective financial risk forewarning system, by dynamically scrutinizing assets and liabilities conditions changes of insurance company

    而從保險公司經營管理的角度來說， 「動態財務分析」方法則絕非僅只是靜態地考察資產負債表的某項部分（如負債中的準備金） ，而是在較廣泛的區間內監控保險公司的整體財務狀況，並在不確定和變化的市場環境下考察保險企業的財富變化。
  17. Non - profit welfare administration units should use the donated assets they have received for promoting the public welfare undertakings under their jurisdiction, and they are forbidden to divert the donated assets to other uses

    公益性非營利的事業單位應當將受贈財產用於發展本單位的公益事業，不得挪作他用。
  18. The technical and economic evaluation of thin - type spunbond nonwoven project has mainly finished the following research work : ( 1 ) utilize the theory and method of < marketing > for market investigation, research and forecast, analyze the developing trend and market requirement of the nonwocen abroad and at home, conduct quantitative forecast for raw materials and product price, and explain that during the essential period when liaoyang petrochemical company regulates the structure of industries and product and remodels the main business items, selecting to build up the production device for thin - type spunbond nonwoven is suitable. ( 2 ) introduce techniques of different companies to form different schemes. after analyzing the features of various schemes in the thesis, through building up the target system of four levels and utilize technical comprehensive evaluating way to conduct technical evaluation of four schemes for the thin - type spunbond nonwoven project and get the prior sequence from schemes d, b, a to c. ( 3 ) different technical schemes have various cash circulation amounts, economic evaluation is first based on evaluating and confirming feasibility of each scheme by the single scheme finance, select and use the method of multiple schemes comparison selecting - inutual repelling type multiple schemes optimization, select introducing the scheme of d company technique as the optimum, then conduct undetermined analysis to further test and verify feasibility of schemes

    闡明了遼化公司在調整產業結構和產品結構、重塑主營業務的關鍵時期選擇建設8000噸年薄型紡粘非織造布生產裝置是適宜的； （ 2 ）引進不同公司的技術形成了不同的方案，論文在分析了各方案的特點后，通過建立四個層次的指標體系，運用技術綜合評價的方法，對薄型紡粘非織造布項目的四個方案進行技術評價，確定了丁方案、乙方案、甲方案到丙方案的優先順序； （ 3 ）不同的技術方案有不同的現金流量，經濟評價首先在單方案財務評價確認各方案可行的基礎上，選用多方案比選? ?互斥型多方案選優的方法，選擇引進丁公司技術的方案最優，而後，又進行了不確定性分析，進一步驗證方案的可行性。
  19. If the recipient refuses to make corrections, then upon the consent of the donor, the donated assets will be transferred by the people ' s governments at and above the county level to the care of a public welfare social body or a non - profit welfare administration unit that has the same or similar aims

    拒不改正的，經徵求捐贈人的意見，由縣級以上人民政府將捐贈財產交由與其宗旨相同或者相似的公益性社會團體或者公益性非營利的事業單位管理。
  20. The main conclusion is that ( 1 ) china ' s acm is incomplete, therefore, the market equilibrium is in low level ; ( 2 ) the operating scale, the income and property, the product investment, the cash expenditure of education and medical treatment are the main factors that affect the credit demand of households in rural china ; ( 3 ) the asymmetry information, the high transaction cost and the lack of effective supply institutes are the main factors that lead to low efficiency of china ' s acm ; and ( 4 ) the agricultural credit has the positive effect on china ' s agricultural production factors demand and agricultural output, consequently, the agricultural credit is the main factor that restrain the increase of agricultural output and agricultural development

    本文的基本結論是：中國農業信貸市場正處在發育的初級階段，市場機制仍不完善，農業信貸市場處于「低水平均衡」狀態；農戶是中國農業信貸需求的主體，農戶經營規模、農戶收入和財產狀況、農戶生產投資規模以及教育、醫療等大額現金支出是影響農戶借貸需求的主要因素；非對稱信息、高交易成本、有效供給制度缺乏是造成農業信貸市場低效率的重要因素；中國農業信貸投入對農業投入要素的需求具有正向影響，即增加農業信貸供給，將會提高農業投入要素的需求水平，進而增加中國農業產出，促進農業長期發展。
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