非營業資產 的英文怎麼說

中文拼音 [fēiyíngyèzīchǎn]
非營業資產 英文
nonoperating assets
  • 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; ...
  • 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...
  • 營業 : do business
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. 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。
  2. This paper investigates the enterprise ' s resources of longkung group, analyzes in detail its external environment and internal conditions, finds its external opportunity and threat and its internal advantage and disadvantage, combines the enterprise ' s strategic target and determines the development strategy of longkuang group as follows : adhere to the principle of taking the coal industry as the main stay, developing the diversified economy and developing in an all round way, make the coal industry stronger and bigger and bring along the non - coal industry, expand and upgrade the non - coal industry, actively participate the market competition, gradually substitute for coal industry and build a large, strong and competitive enterprise group with the coastal characteristics

    本文通過深入調查龍礦集團企業資源，詳細分析其外部環境和內部條件，找出面臨的外部機會與威脅以及內部優勢和劣勢，結合企業經營戰略目標，確定了龍礦集團的發展戰略：堅持以煤為本，多業並舉，全面發展的方針；煤炭主業做強做大，帶動非煤產業的發展；非煤產業經營上規模、上檔次，積極參與市場競爭，逐步實現對煤炭產業的替代。構建具有海濱特色和強大競爭力的大型企業集團。
  3. 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） 。
  4. 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。
  5. The above problems and difficulties could be solved through the following perspectives : attaching great importance to the development of the non - public sectors of the forest economy ; quickening the system innovation and forestry legislation ; cultivating market of living trees ; establishing organizations for evaluating forest resources ; improving the circulating services ; expanding channels of financing ; encouraging the qualified non - public sectors of the forest enterprise to become listed companies ; allowing forest to be mortgaged as assets, guiding the social investment in forestry with the economic leverage ; developing leading enterprises and implementing the operation model of " companies, bases and farmer households " ; and improving the socialized forestry service systems

    通過調研，作者認為應從以下幾方面著手解決上述問題：把發展非公有制林業經濟作為今後一個時期林業工作的戰略重點，加快創新機制和林業法律法規的建設；培育活立木市場，建立森林資源評估機構，做好流轉服務工作；拓寬融資管道，鼓勵具備條件的非公有制林業企業上市融資；允許林木資產以抵鉀形式向銀行貨款；運用經濟杠桿作用，引導社會參與投資；培育龍頭企業，實施「公司+基地+農戶」的經營方式；健全林業社會化服務體系。
  6. 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。
  7. On one side, tncs " m & a practices constitute a external force pushing china ' s further soes " reform, such as diversification of corporate ownership, enhancement of corporate governance structure, effective incentives mechanisms for corporate managers, upgrade of domestic enterprise ' s international competitiveness, introduce of competition mechanisms in monopoly industries, and so on. on the other side, tncs " m & a practices may bring some potential risks, such as soes " losing dominant position in strategic industries, costs of m & a failures, less employment opportunities, risks of embezzlement of stated owned assets, and tncs " abuse of market power

    五、跨國公司對中國企業的並購猶如一把雙刃劍，一方面它將有利於國有產權的多元化、公司治理結構的完善、控制權市場的形成、經營者的有效激勵約束、企業國際競爭力的提升、以及壟斷行業競爭機制的引入；另一方面，它也會產生各種風險，如國有經濟戰略性地位喪失的風險、整合失敗的風險、就業減少的風險、國內資產流失的風險、以及跨國公司非競爭性行為發生的風險等。
  8. According to the 2002 survey, in shanghai and shenzhen stock market, the listed companies ’ total number of expropriated funds was nearly one hundred billion yuan and averagely one hundred and forty three million yuan of funds was occupied by majority shareholders for each listed company ; in the two - consecutive - year of loss - making companies, 70 % of the which were expropriated by controlling shareholders ; in the 15 delisted companies, one of the most important reasons for failure was their controlling shareholders ’ expropriation. the behavior that majority shareholders expropriate listed companies ’ fund is a kind of " tunneling " which refers to the act that controlling shareholders transfer the listed companies ’ properties or profits out for their own benefits. on this issue, this dissertation attempts to answer : 1. what is the governance characteristics of listed companies that are easily expropriated assets by majority shareholders

    本文對上述兩個問題進行了全面而系統的理論分析和實證研究，研究結果表明: 1 .第一大股東的持股比例與大股東資產侵佔比例負相關，第一大股東的持股比例越低，資產侵佔越多; 2 .第一大股東持股比例一定的情況下，第二至第五大股東的持股比例與大股東資產侵佔比例負相關，第二至第五大股東的持股比例越高，資產侵佔越少; 3 .經營性的控股股東比非經營性的控股股東更易侵佔上市公司的資產; 4 .非國有企業控制的上市公司被大股東侵佔資產的比例高於國有企業控制的公司; 5 .外部董事的比例與資產侵佔比例負相關，外部董事的比例越高，資產侵佔越少; 6 .大股東的資產侵佔行為對上市公司的業績有顯著的負面影響。
  9. Non - business property

    非營業資產
  10. 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。
  11. How to do the work on donated document in university libraries

    煤炭企業債轉股過程中剝離非經營性資產的思考
  12. Preliminary talking about dividing out non - operational assets in enterprises and their management

    淺談企業非經營性資產的劃分及其管理
  13. In the aspects of choice that make the price method, because of canning compare the company analysis method with can compare the bargain analysis method must have the prosperous capital market, more case example, lack domestic current the bargain of the state - owned property to say, very much the enough case example props up. and buy the market multiple analysis method analyze first public of and buy the market bargain multiple, and usually is trading the scale to ascend to take into the restrict with the industry category, for example, can be provided as analytic bargain a bargain for being limited by this front in six months, target company in the electric power profession, the scale limit in 50, 000, 000 dollars including, this kind of method and ca n ' t provide the help of high times. but the dividends usuallies convert into cash to analyze the method to get the analysis of the bonus from the target company to the value that get the target company. the above method exsits current state - owned property make price very much the localization of the different degree, the past a text tries to use value analysis method as to lends support to the method, the cash discharge converts into cash to analyze method ( the method of dcf ) as the main method, the certain state - owned property procures the price. among them, use the cash discharge converts into cash to analyze the method makes sure the income is after procuring, value analysis the method gets of result the conduct and actions manages with state - owned property the section to make the basis of the price for the state - owned property, two kinds of methods is mutually combinative, make sure the state - owned property procure the price

    以上方法對于目前國有資產的作價都存在不同程度的局限，故本文嘗試用賬面價值分析法為輔助方法，現金流量折現分析法（ dcf法）為主要方法，確定國有資產收購價格。其中，用現金流量折現分析法確定收購之後的收益，賬面價值分析法得到的結果作為與國有資產管理部門就國有資產作價的依據，兩種方法相互結合，來確定國有資產收購價格。同時論文對國有企業收購整合的模式作了積極的探索，地方電力公司投資新的水利發電項目往往同時有一部份是排灌、防洪等非經營性的，或稱為公益性的無收益項目，論文對新建項目的經營性資產與非經營性資產合理比例作了深入的探討，重慶大學碩士學位論文並建立了分析模型，對于新項目的投入資金結構進行了較為深入的分析，並建立了相應的項目融資模型。
  14. The paper put forward the target of making a comprehensive program of the stated - owned asset management, stimulating and increasing marketing asset, bringing into full lay the economic and social efficiency on the conditions of reasonably utilizing non - managing asset used to fulfill state task, emphasizing the investing on high - tech and promising national key subjects and laboratories

    針對西北工業大學的國有資產管理提出了相應的管理目標，即對全校資產進行整體規劃，合理布局，在保證完成國家任務所必須的存量非經營性資產合理利用的同時，盤活增量經營性資產，充分發揮資產的整體經濟效益和社會效益。
  15. 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。
  16. From the angle of the firm residual power in ruling, the firm of the transitive stage take on the characteristics of un - institutioal firm dominion : the inner - persons manage the firm asset randomnessly by the agent condition and the ruling residual power that they having handholded

    從企業剩餘權的實際支配情況來看，過渡經濟中公司化改革的國有企業明顯呈現出非制度化的企業主權的特點：內部人憑借已經掌握的經營代理資格和剩餘控制權隨機對企業資產進行「自我管理」 。
  17. Chinese company ' s shares held by legal persons prior to ipo. legal person shares are not tradable in china stock market

    指企業法人或具有法人資格的事業單位和社會團體以其依法可經營的資產向公司非流通股權部分投資所形成的股份。
  18. Separate transportation from network, set up passenger and freight transportation company, come off assets of non - transportation. establish branch railway company, explore the means of share system for raising funds. therefore this article can be considered as a very useful view both in theory and reality

    提出了在長沙總公司乃至整個鐵路企業進行資本運營和管理創新的模式選擇，即：實行「網運分離」成立客貨運公司，對非運輸主業資產剝離；成立支線鐵路公司，探索股份化融資的辦法。
  19. Article 2 the people - run non - enterprise units referred to in these regulations mean enterprise institutions, societies and other social forces as well as social organizations established with non - state - owned assets by individual citizens for non - profit social services

    第二條本條例所稱民辦非企業單位，是指企業事業單位、社會團體和其他社會力量以及公民個人利用非國有資產舉辦的，從事非營利性社會服務活動的社會組織。
  20. Article 2 " merger with and acquisition of domestic enterprises by foreign investors " in terms of these regulations means a foreign investor purchases the stock right of a shareholder of a non - foreign - invested enterprise in china ( domestic company ） or capital increase of a domestic company so as to convert and re - establish a domestic company as a foreign - invested enterprise ( equity merger and acquisition ) ; or, a foreign investor establishes a foreign - invested enterprise and purchases and operates the assets of a domestic enterprise by the agreement of that enterprise, or, a foreign investor purchases the assets of a domestic enterprise by agreement and uses this asset investment to establish a foreign - invested enterprise and operate the assets ( asset merger and acquisition )

    第二條本規定所稱外國投資者並購境內企業，系指外國投資者購買境內非外商投資企業（以下稱「境內公司」 ）股東的股權或認購境內公司增資，使該境內公司變更設立為外商投資企業（以下稱「股權並購」 ） ；或者，外國投資者設立外商投資企業，並通過該企業協議購買境內企業資產且運營該資產，或，外國投資者協議購買境內企業資產，並以該資產投資設立外商投資企業運營該資產（以下稱「資產並購」 ） 。
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