額外實收資本 的英文怎麼說
中文拼音 [éwàishíshōuzīběn]
額外實收資本
英文
additional paid in capital- 額 : 名詞1 (額頭) forehead:寬額 a broad forehead2 (牌匾) a horizontal tablet 3 (規定的數目) a sp...
- 外 : Ⅰ名詞1 (外面) outside; external side 2 (外國) foreign country 3 (以外) besides; beyond; in ...
- 實 : Ⅰ形容詞1 (內部完全填滿 沒有空隙) solid 2 (真實; 實在) true; real; honest Ⅱ名詞1 (實際; 事實...
- 收 : Ⅰ動詞1 (把攤開的或分散的事物聚集、合攏) put away; take in 2 (收取) collect 3 (收割) harvest...
- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 本 : i 名詞1 (草木的莖或根)stem or root of plants 2 (事物的根源)foundation; origin; basis 3 (本錢...
- 額外 : (超出規定數量或范圍的) extra; additional; added
- 資本 : 1 (經營工商業的本錢) capital 2 (牟取利益的憑借) what is capitalized on; sth used to one s own...
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By using serial correlation test and cross - section test through the data of the share companies that were listed in shanghai stock exchange before 16th oct 1998, the size effects in china stock market was tested in the period from 16th oct 1998 to 26th oct 2001. all the share companies which in total 373 were grouped into 11 according to four different criterions. these four different criterions were total circulating captal stocks, total circulating market value, total capital stocks, total value of a share company. through the correlation test between the abnormal return rate and the size of the group, no size effect was found through the size criterion of the total value and the total circulating value except only one period
運用序列相關性我國股票市場的小公司效應進行實證檢驗,所採用的樣本是在1998年10月16日以前掛牌上市的373家上市公司從1998年10月16日到2001年10月26日,共150周的交易數據。對公司進行以規模大小分組時,分別採用了流通市值、流通股本、總市值和總股本四種不同的標準進行投資超額收益率規模相關性分析,發現以總市值和流通市值為規模標準的實證結果除個別時期內存在著小公司效應外,其它時期並不存在小公司效應,而以總股本和流通股本為標準的小公司效應最為明顯;另外,小公司效應在統計區間內表現出時段性。Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law
第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益,外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分,可以作為該居民企業的可抵免境外所得稅稅額,在本法第二十三條規定的抵免限額內抵免。Smes are defined as manufacturing enterprises with paid - in capital of nt 80 million or less or with less than 200 regular employees, and enterprises in the service sector that had operating revenue of nt 100 million or less in the previous year, or which have less than 50 regular employees. the application should be submitted to the designated authority within six months of the date on which the overseas talent in question arrives in taiwan to begin work. the domestic sme and the overseas hi - tech talent must jointly draw up and submit a work plan that will serve as the basis for reviewing the application for salary subsidy
製造業需為實收資本額新臺幣八千萬元以下或經常僱用員工未滿二百人,服務業需為前一年營業額新臺幣壹億元以下或經常僱用員工未滿五十人,並應于應聘之海外人才來臺服務之日半年內,向受委辦單位提出申請國內中小企業與受延聘之海外產業科技人才需共同提出工作計畫,以做為申請經費補助之審查依據。The corporation mainly specializes in the manufacture of different kinds of high - speed ships of high - performance and in the research, design, manufacture, as well as after - sale service of steel ships, aluminum ships and steel - aluminum mixed structure ships with under 5000t
通過資本運作,公司重組了具有70年造船歷史的湖北船廠;在產品經營上,銷售收入、利潤成倍增長,一躍成為國內高速船舶市場最具競爭力的品牌,擁有國產高速船舶市場70 %的份額;在國際市場開拓也卓有成效,目前已實現產品40 %外銷,其性能、質量在國際市場上頗受好評。Why do such a new system give much help in poverty reduction in the developing countries ? this paper give us some new advice on micro - credit of our country by discussing the development processes of micro - credit worldwide and the practice of our country : 1 、 our institution of micro - credit should find enough public capital to make it better than the traditional institution that only relying on the state finance or donative capital, in one word, there is about 950 billion $ underground in our country. we should manage to attract so these capital to attend in poverty reduction, in another word, much capital that deposit in the post saving institution and the rural credit institution have outflow away the rural region because of lacking of investing channels
本文主要在考察世界范圍內小額信貸的產生與發展過程,並從中汲取經驗,結合我國小額信貸的運作實踐,為我國的小額信貸的進一步擴展提出了一些新的看法:我國小額信貸必須突破現有的依靠捐助資金或財政補貼運作的單一資金渠道來源的運作方式,想方設法從民間獲得機構持續發展的必需資金,在我國,一方面存在著大量的地下金融活動,約有大約9500億元的資金,這是我們可以動員的資金,使它們參與到小額信貸中來,而另一方面,在我國由於缺乏正規的投資渠道,才會有如此巨大的資金存在於正規金融體制之外,而且,我國農村正規金融機構農村信用社,從農村吸收的儲蓄存款,由於難以在農村尋找合適的信貸項目,大量資金流出農村,郵政儲蓄機構同樣存在這樣的情況,這些都是農村發展中的資金瓶頸形成的因素。From a departure point of empirical study on the effect of cross - border mergers and acquisitions ( m & as ) on the performance of target firms, this article follows the traditional research pattern, which first reviews the extant empirical researches in this field then introduces the characteristics of foreign acquisitions in china as well as its economic effect. following is the theoretical explanation of the mechanism behind the effect of cross - border m & as on the performance of target firms from the views of fdi, corporate strategy and corporate governance. finally, this article employs the standard event study methodology as well as accounting data analysis to examine the short - term wealth effect and long - term performance of chinese target firms
本文以外資並購對我國目標公司績效的影響為研究出發點進行實證分析,依據傳統的研究思路,首先對現有的經典文獻做了一個簡要的回顧,然後介紹了外資並購我國企業的特點和其經濟效應,接著從國際直接投資、公司戰略、公司治理這三個角度對跨國並購提高目標公司績效的機理進行了分析,為目標公司績效的提高提供了理論依據,最後本文利用標準事件研究法和會計指標法計算出公司的績效指標?累積超額收益率( car ) 、平均每股收益和平均凈資產收益率,分別從短期和長期分析了我國目標公司的績效。At present, the greatest difficulty in the domestic mbo is finance arrangement because such huge fund is needed in the buyout that the managers of state - owned enterprises must turn to outside finance agency although the outside finance channel is obstructed
目前國內企業企實施mbo的最大困難在於融資安排,許多國有企業的管理層根本不可能積累收購股權所需的巨額資金,必須依靠外部融資來解決。然而現在mbo融資渠道並不通暢。Positive study on internationalization competence of south - east coastal area of china positive study on internationalization competence of south - east coastal area of china covering shanghai, jiangshu, zhejiang, shandong, fujian and guangdong through factor analysis - - - one kind of statistic methods discloses that decisive factor on the internationalization competence of this area is interaction of the amount of import, the amount of export, balance of foreign trade and foreign direct investment, which shows that export - oriented development of the area is characteristic of quantity increase
本文採用因子分析法對中國東南沿海區域(包括:上海、江蘇、山東、浙江、福建和廣東)的國際化競爭力(引進吸收和對外輸出擴張的能力)進行實證分析,揭示了這一區域國際化競爭力的最主要影響因素是:進、出口貿易總額,進、出口貿易差額和吸引外資等,表現為它們之間相關作用的綜合,表明我國東南沿海區域是以數量型增長為主的對外經貿模式。Then, this paper empirically tested the validation and predictive accuracy of different var risk management model in the domestic financial market. finally, with the analysis of modem financial risk management development trend and the current domestic financial risk management situation, this paper made a prospect for the application of this model in the construction of domestic financial risk management system. through the analysis, the main conclusions are as follows : ( l ) the traditional mean - variance model is the special example of the portfolio selection based on the var risk management model for the case that the returns of the portfolio are assumed to be normally distributed ; compared with the mean - variance model, the var risk management model is more comprehensive and accurate in the measurement of the portfolio risk, so based on the var model, the investors can allocate the asset more effectively. ( 2 ) the var risk management model can provide the timely and comprehensive risk information for the top risk manager, so it is very helpful to the improvement of total risk management efficiency. ( 3 ) based on the var model, the raroc performance valuation approach can reflect the real performance of the portfolio manager and provide the coherent standard for the allocation of risk limitation and the construction of the incentive compatibility constraint mechanism in the financial instiutions
通過研究分析,本文主要得出如下結論: ( 1 )傳統的markowitz均值? ?方差模型僅僅是在資產組合收益率正態分佈假設條件下基於var風險管理模型進行資產組合選擇的特例,與均值? ?方差模型中的方差風險度量方法相比, var風險管理模型能夠更全面、更貼切地衡量資產組合的風險,且基於此模型能夠更有效地進行資產配置決策; ( 2 ) var風險管理模型能夠滿足更高層次風險管理者對風險信息的需求,有助於整體風險管理效率的提高; ( 3 )基於var風險管理模型的raroc績效評價能夠反映資產組合管理人的真實業績,從而為金融機構風險限額的分配和激勵約束機制的制定提供統一的標準; ( 4 )國內證券市場資產組合收益率服從正態分佈的假設明顯不成立,實證檢驗表明基於資產組合收益率正態分佈假設條件下的方差? ?協方差模型對國內資產組合風險的預測存在較大的偏差,由於文中證明在收益率正態分佈假設條件下基於方差? ?協方差模型進行資產組合選擇的結果等價于markowitz的均值? ?方差模型,因此,均值? ?方差模型對國內資產組合風險的預測同樣會存在著較大的偏差,而半參數var風險管理模型則能夠取得較好的預測衡量效果; ( 5 ) var風險管理模型符合未來金融風險管理的發展趨勢,基於var風險管理模型建立內容提要風險限額內控體系、風險信息披露體系和業績評價體系,並進行金融監管,將有助於國內金融機構內部風險管理方法和外部監管技術跟上國際金融風險管理的發展潮流。Where such enterprises as whose projects are listed by the municipal committee and government as the key newly - started projects of the year, and with capital for actual foreign investment more than 5 million us dollars, the enterprises in question shall be granted as a support the same sum as such fees for urban infrastructure support, noise and sewerage, construction of the relocation of the people ' s air defense facilities, land and water facilities compensation, by - product price adjustment fund, bulk cement special fund as are collected within the authorities of the city government ; enjoy half reduction on the engineering quality supervision charge ; and the charges on land evaluation, construction project transaction service, planning techniques service, house - measuring and drawing shall be collected per 50 % of the lower limit of charge collection standards
第四條:凡被市委、市政府列為年度新上重點項目且外資實際投入資金500萬美元以上的企業,給予本市權限內收取的城市基礎設施配套費、噪聲排污費、人防設施易地建設費、水土設施補償費、副食品價格調節基金、散裝水泥專項基金等額資金扶持;減半收取工程質量監督費;對土地評估費、建設工程交易服務費、規劃技術服務費、房屋測繪費按收費標準下限的50 %收取。The large amount capital inflow can cause the currency and the credit expansion, the inflation pressure, exchange rate appreciation as well as worsen the international payment balance account ; looked from the financial angle that, the capital class joins a society the initiation loan unrest, causes the stock market and the real estate market excessively prosperity
從宏觀經濟角度來看,巨額的外資流入會引起貨幣和信用的擴張,通貨膨脹壓力增加,實際匯率升值以及國際收支中經常賬戶的惡化;從金融角度來看,資本流入會引發貸款風潮,導致證券市場和不動產市場的過度繁榮。分享友人