balance sheet paper 中文意思是什麼
balance sheet paper
解釋
層合平衡紙-
The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets
文章主要就資產負債表債務法的核心，即遞延所得稅負債和遞延所得稅資產的確認和計量進行了探討。 -
The defections of the banking corporate governance and its influence on the credit risk are analysised in this paper. the relationship between the credit risk and the banking corporate governance is demonstrated in a game model. the insider control facts, such as the loans beyond the limit, loan off the balance sheet, investment in other enterprise that happened in the history, revealed that the effect of banking corporate governance on the credit risk
論文探討了銀行治理結構的內涵，分析了國有商業銀行治理結構的內在缺陷及其對銀行信用風險的影響，對銀行和企業之間的博弈分析揭示了公司治理缺陷與信用風險的內在聯系，對建設銀行繞規模貸款、帳外帳、自辦實體等內部人現象的數據分析證實公司治理缺陷對形成信用風險的影響程度。 -
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。 -
The paper indicates that securitization is substantially a process of redirecting and redistributing the risk and interests on future cash flow of underling assets. sponsor will take lots of advantages of using securitization, especially get the off - balance sheet treatment
分析得出，資產證券化的過程實質上是分割和重組基礎資產未來現金流上的收益和風險的過程，利用資產證券化將給發起人帶來很多好處，尤其是實現表外融資。 -
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。 -
The portfolio was held offshore and off ikb ' s balance sheet by an entity known as rhineland funding, which in turn funded itself by issuing short - term commercial paper
Ikb目前的投資組合透過海外及資產負值表以外的經濟實體? ?萊茵蘭基金（該基金通過短期的商業票據來輪流實現自我投資）來持股。 -
The first section is the base of the whole thesis, including the conception of irr management, its procedure, and history. what " s more, it classifies irr and sum principles of its management ; the three kind techniques of irr management are the thread of the second section. it expounds different kinds of techniques, such as gap model, duration model, fras, future and option ; with the gap model and duration model, the third section use the balance sheet of our commercial banks to reveal the irr conditions of them ; on the basis of experiences of leading banks in the world, the paper puts forward several suggestions in the last section
第1部分介紹了商業銀行利率風險管理的概念、過程，及其演進歷史，同時對利率風險進行了分類，總結了商業銀行利率風險管理的原則；文章的第2部分將現有的利率風險管理技術進行了歸類，以利率風險表內管理技術，表外管理技術和綜合管理技術為主線，分別介紹了早期的差額管理，搭配記賬管理，以及現在十分流行的缺口管理和持久期管理，同時對遠期利率，利率期貨等表外技術，及證券化等綜合管理技術作了簡單的介紹。 -
Based on researching the historical evolvement of accounting statements, this paper analyzes the historical reasons for the diversion of accounting statement focus, explores the developing tendency of accounting theory and practice in the new environment and points out that it is inevitable to reestablish the center - of - gravity position of balance sheet in the new accounting standard for business enterprises
筆者在追溯會計報表歷史演進的基礎上，深刻地分析了會計報表重心轉移的歷史原因，指出在新的環境下會計理論和實務的發展趨勢以及我國在新的會計準則中重新確立資產負債表重心地位的必然性。
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