asset n 中文意思是什麼
asset n
解釋
資產-
Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law
再次，國外立法上的一些基本制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足，造成了我國公司法人退出市場機制的嚴重混亂，損害了債權人和利害關系人的利益，增加了市場主體交易不安全感，破壞了市場經濟秩序和商業道德，浪費了社會資源，削弱了法律的權威性和嚴肅性。文章認為，完善我國公司解散和清算制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（包括民事責任，刑事責任，行政責任，改變現行行政處罰范圍偏廣，民事賠償范圍偏窄，刑事追究空白太多的不協調狀況） ，從而構築起科學的公司解散和清算制度，使之符合我國經濟生活的客觀需求，符合市場經濟發展的基本方向，並與國外立法通例趨同。 -
N global trillion dollar nonperformance loan debt, equities, properties asset prices, credit risk simulation, investment strateg
一中美港臺日本宏觀經貿產業景氣需求股房市價格操作模擬分析 -
In recent years, asset - backed securitization has become a topic of the economic and financial domain in our nation, as a financial innovation, the application of asset - backed securitization in china will not only accelerate the effective circulation of financing, but also abate the risk of liquidity and the pressure of capital sufficiency on the commercial banks, furthermore, it will accelerate our financial system reform, improve the efficiency of financial market, and quicken the step of capital market internationalization and modernization, it is of great practical significance to import and use the asset - backed securitization for the economy and finance development in china, although, thee are some foreign models for asset - backed securitization, but the factors which influence the securitization in china are very different from those of foreign countries, we should n ' t copy word for word foreign models, therefore, it is worthy of probing and researching a model, which meets the situation in china nicely
資產證券化作為一種金融創新，對于深化投融資體制改革，提高資產流動性、分散風險、提供新的投融資品種以及優化資源配置等具有重要作用。積極引入資產證券化並運用這一金融創新工具，將對我國經濟金融的發展有著重大的現實意義。資產證券化雖然有國外的模式可以借鑒，但是由於我國影響證券化的許多具體因素與國外很不相同，因此不可以照抄照搬國外的模式，應該從實踐的角度，根據我國的自身特點以及與證券有關的環境因素，來探索適合我國國情的資產證券化模式。 -
Spina said the material covered in the course is subject matter that college students - even engineering and computer science majors - typically do n ' t receive until their junior year. " a high school student with this kind of background would be an asset anywhere they went, " spina said
紐約州錫拉丘茲大學工程與計算機學科項目負責人斯皮納強調說，盡管計算機課程在美國中學里普遍開設，但「信息安全課程不僅是一項改進，而且是上了一個新臺階」 。 -
The dissertation mostly discuss that the appearance of the derivative financial instruments brings the traditional acounting theory about a tremendous influence, behaving as followed ( l ) as unexecutive bargains, the derivative financial instruments do n ' t accord with the past occurrence rule which the financial reports emphasize, so they are not the proper asset or debt, and ca n ' t be reflected in the financial reports
第二章，主要討論衍生金融工具的出現對傳統會計理論產生了巨大的影響，具體表現在： （ 1 ）衍生金融工具作為一種未執行的合同交易，由於不符合財務報表要素所強調的過去發生原則，因而不是嚴格意義上的資產或負債，無法在財務報表中予以反映。 -
Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings
長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。 -
The paper expatiated how to confirm and calculate these parameters such as durable years and discount rate of technical asset. there is n ' t external in profit calculation in tradition, back propagation training can avoid
傳統預測收益有相當的主觀因素，而bp神經演算法在對歷史數據訓練的基礎上直接計算出預期收益，有摒棄主觀預測的優勢。 -
Clearly the probability law of the return for a derivative asset ( associated with the basic risk asset ) depends only on the real probability in distribution of the ( random ) return of the basic risk asset ( this is surely unique ), nothing related to the artificial risk - neutral probability. do n ' t you think this is un - consistent
但衍生資產回報的概率規律中南大學博士論文摘要顯然依賴于基本風險資產回報的概率規律而不是依賴於人為的「風險中性概率分佈這就造瞅們腑風險持不同的態度，傳統的理論認為「理性」的投資者（或者鵬）是「厭惡風險的」 ， 「偏好風險」是艦。 -
Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching
在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。 -
To discuss whether there is later - comer advantage is n ' t important, the most important is to find a way to win later - comer advantage in the condition of globalization. in the view of rbp, the growth of chinese companies can be separated three stages : the first stage is to accumulate resource, consisting of obtaining tangible and intangible asset
本文認為，后發有優勢，也有劣勢，問題的關鍵不在於存不存在後發優勢，而是在總結我國企業四十多年來在引進技術基礎上開展二次創新經驗的基礎上，探索如何在新的環境下獲取后發優勢的有效途徑。 -
However, since the security investment funds established and developed not long ago, there is n ' t a perfect system of performance appraisal in our country up to now, and net asset value and returning ratio of funds are applied to appraise the performance
而我國由於證券投資基金發展的時間還不長，尚未建立起完善的基金業績評價體系，評價基金業績時主要採用基金凈資產值和收益率兩個指標。 -
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。 -
Ing group n. v. is a global financial institution of dutch origin with 115, 000 employees. ing offers banking, insurance, and asset management services to more than 60 million clients in over 50 countries
荷蘭國際集團（ ing ）是一家植根于荷蘭的全球化金融機構，它擁有115 ， 000名員工，在全球50多個國家為6 ， 000萬客戶提供銀行、保險以及資產管理等金融商品服務。 -
The mate of asset return can be determined in one in inherent cycle, but the duration of the cycle and the relation with the next cycle ca n ' t be decided
資產的報酬率界定在一個投資周期可以實現，但時期的長短並未確定，也沒有解決與下一周期的關系問題。 -
But farmland in our country belongs to nation and collective. so most part of farmland ( except for its right of use ) is not listed in financial report. this caused that assets and liberties of enterprises ca n ' t be truly reflected and violated the principle of truthfulness of important asset for the following enterprises - crop farming, livestock breeding, forestry, marine products industry
但是，我國的農用土地是國家和集體公有，因此很大一部分農用土地（除農用土地使用權外）沒有在企業的財務會計報告中進行任何列示，這就造成企業的資產負債情況不能得到全面真實的反映，違背了會計信息真實性的要求。
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