negative assets 中文意思是什麼
negative assets
解釋
負資產-
Speech by secretary for housing, mr dominic wong, in the motion debate on " negative assets " in the legislative council on february 21, 2001
署理工商局長楊立門在立法會會議上就改進營商環境動議辯論的致辭全文十一月十四日 -
To reverse the downturn in retailing and speed up economy recovery, government should help the middle - income group who are suffering from negative assets to resolve their difficulties
因此，要刺激現時低迷的零售業和加快經濟復甦，政府應設法幫助中產階級，尤其是負資產一族盡快脫困。 -
Since the project profits, the underlying assets, could become negative, a strategy of dividing the profits into the price and the cost is adopted to reduce the three uncertain factors to two. and then the stochastic partial differential equation is derived to satisfy the real options price that is induced by two underlying assets
針對項目收益即標的資產不滿足恆正的問題，提出價格與成本分離的對策，把三種不確定因素簡化成兩種不確定因素，進而推導出源於兩種標的資產的實物期權價格所滿足的隨機偏微分方程。 -
In the past decade, the combination of negative real interest rates, limited land supply, and strong housing demand, led a surge in the prices of property - related assets
在過往10年，香港經歷了負實質利率、有限土地供應，以及強勁的房屋需求下引致與物業相關的資產價格暴升的現象。 -
The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。 -
In chapter four " studying the questions about the affirmation and measurement of financing lease assets and debt ", the author, firstly, has studied the questions of the affirmation of financing lease assets and debt ; secondly, has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed, the author has put forward her view : the financing lease should be capitalized ; and then the author has put forward a set of new method about choosing discount rates, meanwile, has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information
第四章《融資租賃資產與負債的確認與計量問題研究》 ，先對融資租賃資產與負債的確認問題進行研究，針對租賃資產是否應資本化，租賃負債是否要確認，闡述了正反兩方面的觀點，並提出作者的觀點：融資租賃應予以資本化。接著通過對我國租賃會計準則中對最低租賃付款額折現時所選用的武漢理_卜大學碩士論文三種折現率進行分析，提出了一套新的折現率選擇方法，同時對融資租賃資產與負債計量問題研究，提出為了增強會計信息的可比性，我國租賃會計準則應取消30 %的比例規定。 -
The property price shock has been quite a severe one, resulting in many having to sit on negative assets and therefore shying away, to an unusual degree, from trading up
物業價格大幅下挫，令大批業主變成負資產一族，因此都不想細屋換大屋。 -
Motion on " negative assets " 21 february 2001
就負資產議案的發言2001年2月21日 -
The handing of the problems in consolidated statement of the subsidiaries with negative assets
合併會計報表編制中資不抵債子公司問題的會計處理 -
However the depreciation of their premises value made them become negative assets and causes problems of liquidity. the worst is, some property owners are unable to afford the high interest rates or repay the difference between the mortgage amount and the market price, and as a result their premises were confiscated by banks and sold through public auction
他們很多是中小型食肆旅行社零售店的東主，樓市下跌令他們的物業變成負資產，導致很多中小企業周轉不靈，不但被銀行追討資不抵債的差價，還要負上沉重的額外高利息。 -
With data from 329 chinese listed manufacturing manufacturing firms in 2004, we get the following empirical results : the degree of internationalization ( doi ) of the firms has a negative effect on the performance, and it demonstrates a significant negative correlation between the degree of internationalization ( doi ) of firms measured by esr and return on sales ( ros ) and roa ( return on assets )
通過多元線性回歸分析，我們發現目前中國製造企業的出口行為對績效產生了負向影響，以出口比例衡量的國際化程度與企業的銷售凈利率和總資產凈利率顯著負相關。 -
Be filled with when city rate when be negative number, at this moment city is filled with ratio index lack fidelity, cannot serve as referenced index, right now but by lead completely with city ( price of every stock market / every net assets ) wait for other index to serve as reference
當市盈率為負數時，這時的市盈率指標失真，不能作為參考的指標，此時可由用市凈率（每股市價/每股凈資產）等其它指標作為參考。 -
People with negative assets mainly belong to the middle class, who are main consumers. the depressed state of their properties forces them to spend less and this directly affects the pace of economy recovery
受害的一班苦業主，多屬消費市場的主要支柱中產階層，資產的萎縮自然令他們減少消費，直接影響經濟復甦的進度。 -
Therefore, we urge government to lay down a clear long - term housing policy, help people with negative assets and also consider granting one - off tax refund or a short term, even a year, tax allowance. the homeowner interest allowance only applies to self - financed homeowners, not so - called speculators. although the number of people who can benefit from this tax concession is limited, this can at least enhance the confidence of the general public towards the property market
所以，除了政府應盡快訂下清晰的長遠房屋政策之外，對負資產一族，政府其實可以參照金融風暴后推出的一次過退稅做法，我們認為政府可以向那些負資產自住人士提供一次性或一年的稅務寬減；有關寬減的對象，我們強調只是那些自住的人士，而不會優惠有些人所說的『投資失誤者』 。 -
One academic proposed that negative assets owners be given mortgage interest tax free to relieve their burden
一學者建議給予負資產業主按揭利息供款免稅，以減輕他們的負擔。 -
Since all political parties are concerned about the problem of negative assets, i am confident that todays motion will not be voted down
我很有信心，各大黨派目前都非常關注負資產問題的情況下，今天的辯論未必會再出現「四大皆空」的局面。 -
Measures included lowering the income and asset limits of home ownership flat applicants, deciding the amount of land sales based on market demand, relaxing outdated property anti - speculation measures and allowing mortgage corporation limits up to 85 per cent. however, government did not consider raising the mortgage allowance to directly lessen the financial burden of those homeowners, some of whom have negative assets
當然，在財政預算案之前，政府已經逐步宣布了一些有助穩定樓市的措施，例如減低申請居屋入息限額、以需求來決定賣地計劃、放寬過時的『打擊抄賣樓宇』措施，以致貸款公司接受八成半按揭。但是，政府這次剩下可做的『一招』並沒有使出來，這是我們曾提出的增加個人供樓免稅額的措施。 -
As you all know, the cause of todays negative assets is the uncertainty of governments housing policy
相信很多人都心裏有數，負資產問題的根源，在於政府的房屋政策搖擺不定。 -
During the motion debate on negative assets last month, i mentioned the seriousness negative assets might bring to hong kongs economy
在上月的負資產議案內，我已提到負資產問題的嚴重性，足以拖累香港整體經濟發展。 -
However, government did not consider raising the mortgage allowance to directly lessen the financial burden of those homeowners, some of whom have negative assets
但是，政府這次剩下可做的一招並沒有使出來，這是我們曾提出的增加個人供樓免稅額的措施。
分享友人