entity equity 中文意思是什麼

entity equity 解釋
個體權益
  • entity : n. 1. 實體；統一體。2. 存在（物）。3. （有別于屬性等的）本質。
  • equity : n 1 公平，公正。2 【法律】衡平法〈指補充成文法或普通法的公平原則，必要時以糾正用法不公〉；衡平法...
  1. Retrospection of accounting entity and questions on the entity equity theory

    對會計主體的再認識及對主體權益論的質疑
  2. Institutional forms typically involve the creation of a legally separate corporate entity, usually in the shape of an equity joint venture

    而機構型的管理機制通常涉及到建立一個獨立的法人實體，通常以股份制合資企業的形式出現。
  3. In may 2003, bhp billiton and the other north west shelf joint venture participants signed an equity agreement with an entity of the china national offshore oil corporation with regard to equity participation by cnooc in the north west shelf project

    2003年5月，必和必拓及其餘西北大陸架合資公司的參與者簽署了一份《權益合約》 ，以中國國家海洋石油總公司（ cnooc ）為實體，並由cnooc參與西北大陸架項目投資。
  4. For investors such as pension funds, buying a stake in a listed entity may appeal if their internal rules stop them investing directly in private - equity or hedge funds

    在退休基金這樣的投資者角度來看，如其內部投資策略不允許投資于私募股本或者對沖基金，買入基金的股票可以規避這樣的條例，另一方面也可規避鎖定期的風險。
  5. Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method, origination way and equity structure ; non - controlling interest, position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements. some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements

    結合第二章合併會計報表理論框架的分析，筆者認為在討論制定我國合併報表具體會計準則時，應格外關注以下問題：應關注聯營法，考慮其適用性；應關注實體理論，可考慮採取以實體理論為主的作法：應考慮到企業集團業務的發展趨勢，力求對各種具體業務問題作出明確的指南。
  6. In its reform, therefore, we can begin with improving the expense deduction system through scientific measurement, referring to the practice of " standard deduction " and " exemption " for low income people in some de eloped countries and selecting households as the taxation entity, so as to ensure that households with the same income pa their fair share of tax and better follow the principle of equity of taxation

    因此個人所得稅改革可以從規范費用扣除制度出發，參照20世紀80年代以來一些發達國家對低收入者採取「標準扣除」 、 「寬免」的辦法，通過科學測算，健全個人所得稅費用扣除制度，選擇以家庭為納稅單位，力爭做到相同收入的家庭納各自相當的稅，更好地體現稅收的公平原則。
  7. The westfield group is the largest retail property group in the world by equity market capitalisation and the eighth largest entity listed on the australian stock exchange

    西域集團是世界上以股票市場資本總額計最大的零售資產集團和在澳洲證券交易里列出的第八最大的實體。
  8. However domestic unmature security marbet restrict amc ' s free shares transfer. my opinion is to improve and regulate by law in the course of d - to e. firstly, it is necessary to grasp d to e principle accuratly and construct strict qualification system, secondly, it is important to guarantee amc to enterprise system can keep amc ' s as shareholder control of d to e enterprise, and improve continuously amc ' s management level and efficiency. it is necessary to make special regulation about the duration periods and vavle of amc ' s egutity in legislation to sustain amc benefit, moreover, 13 to e also coordinate with state - owned ' s out - strategy and adjust ownership through social and. private cash input, these also help solve the problem of uvclear state - owned ownership entity ; at the same time, it is necessary to improve security market to widen the ways of share transfer, to be outward transfer as main transfer way, to cultivate institutional investor and reform equity system ; at last it is important to difine correctly bovernment ' s role and play its role. government should be in the nationwide view to organize, coordinate balance support regulate to guarantee d to e ' s performance

    筆者認為，債轉股實施過程中，應依照法律規范予以完善和制約，首先應準確把握其操作原則，特別注意嚴格把好債轉股的準入關;其次，切實發揮金融資產管理公司的職能作用，促使企業轉換經營機制建立現代企業制度，要確保金融資產管理公司作為股東對債轉股企業的最終控制權，不斷提高金融資產管理公司的運作水平和效率，並且在立法上對債轉股中的股權的存續和價值的保護進行特別規定，以維護金融資產管理公司的合法權益;再者，債轉股還要與國有經濟的戰略性退出相結合，進行必要的產權結構調整，通過引入社會資金、民營資本等其他成分徹底解決國企產權主體虛位和產權不明晰的現象;同時，要完善資本市場，積極拓寬股權的退出通道，把對外轉讓作為股權的主要退士方式，培育機構投資者，改革股權制度;最
  9. After an analysis of three above theories, we come to conclusion that ( 1 ) entity theory, which could strengthen the comparability of statement, is consistent with international customs. ( 2 ) considering special equity structure of chinese most listed companies, it ' s more necessary to protect the interests of minority equities from the institution

    （ 2 ）我國公司股份結構較為特殊，一股獨大的局面使大股東侵犯小股東利益變得習以為常，在這種情形下，會計準則更需要採取主體理論，從制度上保護中小股東的權益不受侵犯。
  10. Article 8a long - term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with articles 9 through 13 of these standards, be measured by employing the equity method

    第八條投資企業對被投資單位具有共同控制或重大影響的長期股權投資，應當按照本準則第九條至第十三條規定，採用權益法核算。
  11. Article 11an investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long - term equity investment and other long - term rights and interests which substantially form. the net investment made to the invested entity are reduced to zero, unless the investing enterprise has the obligation to undertake extra losses

    第十一條投資企業確認被投資單位發生的凈虧損，應當以長期股權投資的賬面價值以及其他實質上構成對被投資單位凈投資的長期權益減記至零為限，投資企業負有承擔額外損失義務的除外。
  12. I am of the view that disregard of the corporate entity is designed as a judicial remedy to achieve justice and equity in case of the de facto injustice and unbalance of interest arising from the abuse of the corporate personality and limited liabilities of shareholders by controlling shareholders

    筆者認為，公司法人人格否認是為實現法律的公平、正義，對控制股東濫用公司法人人格和股東有限責任導致的事實上的不公平和利益關系失衡而創設的一種司法救濟措施。
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