asset and liability 中文意思是什麼
asset and liability
解釋
資產與負債-
The correcting entry includes a debit or credit to prior - period adjustment for the error amount and a credit or debit to the asset or liability ac ? count that was misstated
調帳分類為借記或貸記以前年度損益調整，同時貸記或借記錯記的資產或負債帳戶。 -
The commercial bank is facing the very high liquidity risk on the capital, liability, asset and the adaptive ability of environment change
國有商業銀行在資本金、負債、資產、以及對宏觀環境變化的應變能力方面都面臨者很大的流動性風險。 -
In a capital lease, the lessee capitalizes the leased asset and reports a lease liability
在資本租賃中，承租人資本化租賃資產和報告租賃負債。 -
Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base
未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。 -
Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies
對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。 -
The correct thought in china commercial banks should be : the bank arranges its asset according to its ability to collect deposits over a long period of time, and reduce reserve as possible as it can to increase the income in a short period of time ; the money borrowed from the interbank lending and borrowing market can only be used to smooth the wave of cash demand in a short period of time ; when the bank arrange its asset and liability for the purpose of liquidity management, the bank must consider income and interest risk all together
我國商業銀行流動性管理的思路應該是：從中長期看，只能根據銀行吸收存款的能力，來安排資金運用；從短期看盡可能降低備付來提高收益；同業市場的短期借款只能用來做為頭寸調度的「潤滑劑」 ；流動性管理管理必須結合收益、利率風險管理來安排銀行的資產負債結構。本文的題目是：我國商業銀行流動性管理的量化分析。 -
I don ' t agree to with some of his stuff, but have no argument with what he calls an asset and a liability )
我不同意他的一些觀點，但同意作者關于資產與負債的定義。 ） -
Secondly, this paper discusses the connection between obsa and in - balance - sheet activities ( asset and liability business ), and the connection between financial innovation and obsa. also, this paper summarizes the reason for the rapid development of obsa
隨后論文從理論上分析了表外業務與表內業務的關系，金融創新與表外業務的關系，以及表外業務對商業銀行和宏觀經濟的影響。 -
There is a need to consider what financial instruments to use, having regard to their yields, and the impact of the action on the asset and liability structure, and profitability, of the banking system
央行要選擇哪種具體方法並非簡單的決定，而是要考慮到適用的金融工具有關的收益率，以及對銀行體系資產負債結構以至對盈利的影響。 -
Asset and liability management has traditionally been the major concern of banks
在傳統上，資產負債管理是銀行關注的焦點。 -
A stochastic programming model of domestic commercial bank asset and liability management based on liquidity risk constraints
基於流動性風險約束的我國商業銀行資產負債隨機規劃模型 -
Then, according to the cause of formation analysis, find out that the influential factor of liquidity risk mainly derive from two aspects - the internal structure of asset and liability and external economic environment, affirm and quantitatively analyze the influential degree of these factors for liquidity risk by means of static index method, correlation coefficient method, liquidity gap method, consequently acquire the major influential factor of liquidity risk
然後，結合成因分析，找出國有商業銀行流動性風險的影響因素主要來自於銀行自身資產負債結構和外部的宏觀經濟大環境兩個方面，並分別利用靜態指標法、相關系數法、流動性缺口模型法對影響因素對流動性風險的影響程度加以量化確認，從而明確現階段流動性風險的主要影響因子。 -
Provides asset and liability management services and interest rate risk measures to community banks ; provides web - based bank simulation education
-中國光大銀行太原分行，辦理各類人民幣以及外幣業務以及儲蓄和理財業務。 -
Since the asset and liability transactions of our commercial banks has developed for several years and have formed comparative stabilized market pattern, the foreign banks would not get satisfactory short term gain and venture expectation if they get into these transactions. additionally, because of the restriction of few branches, foreign banks
我國商業銀行資產負債業務經過多年的發展，市場格局已經相對穩定，外資銀行介入此類業務的短期收益與風險預期都不會很理想，再加上受分支機構、網點少的約束，外資銀行也不會在資產負債業務方面展開大面積的開拓和發展。 -
The banks also took measures to improve asset and liability management, implement cost controls, including the rationalisation of branch networks, and outsource certain activities to improve efficiency and earnings
銀行又採取措施改善資產與負債管理，進行成本控制，包括整頓分行網路，以及把部分業務外判，以提高效率及改善盈利。 -
Familiarity with the most recent developments in asset and liability management, portfolio analysis, risk appraisal and financial analysis are essential requirements for all those who wish to gain a deeper understanding of financial sector activities
熟悉資產與負債管理、投資組合分析、風險評估及金融分析方面最新發展對希望加深了解金融領域活動的個人來說是至關重要的。 -
Thus, the bank should do well i n the liquidity planning management and the clients " loan requirement prediction ; strengthen the credit management and improve the credit capital quality ; adjust the capital structure, enhance the capital liquidity ; develop middle business and the business out of the asset and liability sheets by financial innovation ; strengthen the high level of civilization services ; intensify the research towards the marketable interest ratio and prevent the liquidity risk caused by the changing of interest rate
為此，該行應該做好流動性計劃管理，作好客戶流動性需求的預測；加強貸款管理，提高信貸資產質量；調整資產結構，增加資產流動性；通過金融創新，大力發展中間業務和表外業務；加強優質文明服務；加強對利率市場化的研究，防止利率變化引發的流動性風險。 -
In chapter one of this paper, three kinds of foreign exchange exposure are defined : transaction exposure, economic exposure and accounting exposure. but the sources of foreign exchange risk exposure in commercial bank are foreign currency trading and foreign asset and liability position
外匯風險是指由於外匯匯率的變動而引起一項以外幣計價的資產、負債、盈利或預期未來的現金流量的本幣價值發生變化而給外匯交易主體帶來損失的潛在可能性。 -
Article 29 financial institutions undertaking foreign exchange operations shall be subject to the reserve requirement for foreign exchange in accordance with the relevant government regulations, comply with the regulations on asset and liability ratios concerning their foreign exchange operations and set aside provisioning reserves
第二十九條金融機構經營外匯業務，應當按照國家有關規定交存外匯存款準備金，遵守外匯資產負債比例管理的規定，並建立呆帳準備金。 -
For the transfer of a financial asset in which the secondary equities are retained or a credit guaranty is given for upgrading the level of credit, if the transferor only retains partial ( not nearly all of ) the risks and rewards related to the ownership of the transferred financial asset and may control the transferred financial asset, it shall recognize the relevant asset and liability according to the extent of its continuous involvement in the transferred financial asset
（三）在採用保留次級權益或提供信用擔保等進行信用增級的金融資產轉移中，轉出方只保留了所轉移金融資產所有權上的部分（非幾乎所有）風險和報酬且能控制所轉移金融資產的，應當按照其繼續涉入所轉移金融資產的程度確認相關資產和負債。
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