fiscal cost 中文意思是什麼

fiscal cost 解釋
固定成本
  • fiscal : adj. 1. 國庫的。2. 〈美國〉財政上的；會計的。n. 1. 財政部長；（蘇格蘭等的）檢察官；（西班牙及葡萄牙的）檢察長。2. 印花稅票。3. 財政年度，會計年度。
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  1. Including the cost of paying employees in stock, microsoft spent 6. 8 billion on r and d last year, but said that number would be slightly lower at around 6 billion in fiscal 2005 due to the lower costs of issuing stock awards

    公司去年包括支付員工股票在內的研發成本為68億美元，但稱因發行股票獎勵成本下降，公司2005財年的數字將低於上財年。
  2. At the beginning of fiscal 1999, the company made economic value added ( eva ) the binding target and control metric for all its business activities. profitability is measured exclusively in terms of a business s or a group s ability to generate returns exceeding the cost of capital

    從1999財年開始，公司開始引入經濟增加值（ eva ）概念，作為所有業務活動的硬性衡量指標和控制標準，利潤率必須是以某項業務或某個集團在扣除資本成本后獲取的收益能力來計算。
  3. Fiscal messes are easy to create but hard to remove - as the japanese have discovered to their cost

    財政局面易放難收， ?旦出問題，收拾起來就很棘手，這方面曰本已經吃?塹長?智了。
  4. The discuss starts from the " positive externalities " of tech - research and development, pointing out that the products of tech - research and development somewhat has the property of " public good ". without < wp = 8 > government ' s interfere, the intensity of tech - research and development by private section ca n ' t meet the need of " pareto optism " because of the " positive externalities ", as a result, the items of venture capital are insufficient and the development of venture captal will be pull back. rational policies of government expediture can internalize the " positive externalities " - transforming them to more revenue or less cost of the tech - research and development private suppliers. be feared of the high risk at the beginning of venture capital, the private section ca n ' t provide enough capital, the " capital gap " should be fetched up by government with equity capital, creditor ' s right capital, subcidy, at the same time, some other means, such as government purchase, credit guarantee, capital insurance, tax expenditure can promte private capital, is also important. in this part, the function of the above means, the establishment and enforcment of them are breafly discussed. because tax policies play a critical role in fiscal policy, r - y chart is used to analyse the relation between tax and venture capital, at last, a conclution is drawn : tax expenditure can promote venture capital

    這部分論述從科技研發成果的「外溢性」入手，指出科技研發成果在不同程度上具有「公共品」性質，這種外溢性使得在純市場條件下，私人部門研發活動強度達不到社會資源配置最優的要求，也使風險投資項目來源不足， < wp = 6 >阻礙風險投資的發展。合理的政府財政支出政策可以使「外溢性」內部化。之後，論述了風險投資資本來源與政府財政支出政策的關系，由於風險投資尤其是其初期的高風險性，民間風險資本不足，應由政府以股權及債權投資、補助等財政直接支出方式彌補資本缺口，運用政府采購、財政擔保、保險、貼息、稅收優惠等間接支出方式，鼓勵民間資本進入風險投資領域也同樣重要。
  5. Next fiscal year, the tmg will establish a system for subsidizing a portion of the cost involved with allowing employees to take maternity leave at small to medium sized businesses, where it is more difficult to obtain a leave of absence as compared to larger companies

    與大企業相比，中小企業職員很難取得育兒休假。明年， tmg將創設一項新制度，為中小企業職員休產假的相關經費提供資助。我們將鼓勵企業改變觀念，讓工作與生育兼容，創造一個易於生育的社會環境。
  6. To limit the cost, enhancement of foundational institutions is essential, especially the enhancement of those aiming at regularizing behavior of fiscal department and other departments and those related with stimulating the use of budgets

    因此，應加強基礎性制度構建，使財政部門與其它部門的工作規則制度化，建立預算資金使用的激勵機制。
  7. For the individual investried, govenuncllt can influence the amoat and smicfore of individual education - invesaned directly by prescribing the proportion of taking on the cost of education - - - - the level of tuition. in addition, governmde can influence individual education - investined indirectly by other fiscal policy such as education credit, education savings

    從對個人教育投資調控來看，政府可以通過規定個人承擔教育費用的比例? ?通過規定學費水平的高低直接影響個人的教育投資數量和結構，也可以通過相關的其它財政政策手段，如教育貸款、教育儲蓄利息稅減免等等措施間接地影響個人教育投資。
  8. In order to save transaction cost, the central government gradually established " the separation system of urban and rural areas ". this system attained a large sum of agricultural residue through taxation, fiscal and farm produce distribution

    為節約國家的交易成本，我國逐步建立起「城鄉分治、一國兩策」的制度安排，通過稅收、金融和價格剪刀差渠道汲取農業經濟剩餘。
  9. At the same time, we use fiscal cost as the indicator of fiscal policy in order to study the influence of coexisting monetary policy and fiscal policy on economy

    同時，為了實證研究貨幣政策與財政政策配合運用對經濟運行的影響，還選取財政支出作為財政政策的代表變量。
  10. Strategic management accounting is a fiscal information systems, it affords and analyse data that strategic management needs, it " s emphases consist of cost, price, operation, market share, cash flow and requirement of resource, which reflect relatively level and change trend of fiscal information

    戰略管理會計是一個提供和分析企業戰略管理所需數據的會計信息系統，著重提供成本、價格、業務量、市場份額、現金流量以及資源需求等方面的相對水平和變化趨勢的會計信息。
  11. So we would also be selling us dollars at a favourable exchange rate, thus further contributing to minimising the cost, including the opportunity cost, for funding the drawdown of fiscal reserves

    即是說，我們可以在有利的匯率水平出售美元，從而可進一步減低就政府提取財政儲備籌措資金的成本，包括有關的機會成本。
  12. 4 the rising cost is having serious repercussions on key european nations ' commitments to fiscal restraint

    不斷上升的（養老金）開銷已經嚴重地影響到這些主要歐洲國家完成控制其財政支出的承諾。
  13. The last chapter comments on the “ chilean model ”. the author agrees on some successful facts in chilean pension reform, espiecally for the high investment return and the positive effects on the development of capital market as well as macro - economy brought forth by pension fund. however, there are still some difficulties and problems unsolved in chilean pension system, such as the low coverage of pension plan, high management cost, pension income gap, the fiscal burden and so on

    同時，智利模式面臨的問題也是突出的:表現在參保率差，養老金收入分配差距擴大，針對低收入群體的財政支出負擔加重以及投資方面存在的成本負擔過重、市場監管過度等方面的問題上，這些問題的產生既有私營養老金體制自身的原因，也有經濟社會條件變化帶來的影響因素。
  14. The thesis takes the fiscal cost method as the feasible method to price. on the initial stages of market, the retail power price should be hold out in an invariable level, besides being embedded in the peak valley price and the seasonal price. although the thesis takes emphases on the initial pricing mechanism, it also involves the metaphase and the far future of the electricity tariff of yunnan electricity market

    本文的研究以雲南電力市場建立初期電價機制為重點，兼顧市場中遠期階段，建立了雲南電力市場運行初期以兩部制電價制度為基礎的發電側上網電價形成機制，以綜合成本法為主要定價方法的輸配電定價機制以及以兩部制為主、一部制為輔並全面整合豐枯季節電價和峰谷分時電價的銷售電價定價機制。
  15. It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively

    研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。
  16. This thesis is based on analysis of tax and charge, summing up the problem existing in charge, and unreasonable present condition of revenue and distribution in china, analyzing the reason and endanger. the author has researches some reforming schemes of " cost change tax ", which combining with practice of tax administration in changsha, put forward plan of reforming revenue management except tax. thus, can provide theoretical basis for reforming tax and charge, and gradually set up the framework of fiscal organization and public financial compatible with socialist market economy

    本文通過對「費改稅」改革的基本認識、實施條件、疑難問題等基本因素的分析，以及對近期可實施的「費改稅」改革方案的研究，並結合長沙市稅費管理現狀，從原有的預算外資金管理的認識中延伸開來，提升到非稅收入管理的高度，提出了推行非稅收入管理改革的方案，力求真正實現財政資金的「三權」歸位，為全面推行長沙市稅費改革提供理論依據，並逐步構建起與社會主義市場經濟體制相適應的財稅運行機制和公共財政框架。
  17. The commercial vehicle fleet size is much less amenable to change by fiscal measures, since the vehicles, and their trips, are needed to maintain the economy, and the cost of transport forms only a small proportion of the total production costs of goods or services

    相對來說，財政措施對商業車輛數目的影響則較小，因為商業車輛的使用對維持經濟是必需的，況且運輸成本只佔貨物或服務總生產成本的一小部分。
  18. The fiscal cost of abolishing death duties may seem trifling, but it still means that for a given level of public spending other taxes must rise, which may harm incentives more

    因廢除遺產稅而產生的財政損失看起來是微不足道的，但這仍意味著為了保持一個固定程度的公共開支，其它的稅收要有所增加，這將更有可能打擊人們的積極性。
  19. The panel expressed concern about the reliability and objectivity of budget model projections, the implications of the review results on future government expenditure, the level of fiscal reserves and accumulated surplus in the exchange fund, as well as the cost of government spending being consistently increasing faster than the general price levels in the economy

    事務委員會關注到財政預算模式推算的可靠程度及客觀性檢討結果對日後政府開支的影響財政儲備及外匯基金累計盈餘的水平，以及政府開支成本的上升速度一直較本港經濟一般物價水平為快。
  20. A pair of fiscal 2006 is a personal family car ownership cost management software, he can help you record vehicle maintenance history, monitor vehicle fuel consumption, tracking various overhead costs of keeping a car

    愛車理財2007是一款個人家庭養車費用管理軟體，他能幫助你記錄汽車保養維修歷史，監視汽車燃料耗費量，追蹤各種養車費用開銷。
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