transfer earnings 中文意思是什麼
transfer earnings
解釋
轉移收益-
Provision of agro - techniques through technical transfer, technical service and technical contract by agro - technical popularization setups or institutions of agricultural scientific research, relevant schools or colleges or scientific and technological personnel, may be carried out in the form of compensable service, and their lawful earnings shall be protected by law
農業技術推廣機構、農業科研單位、有關學術以及科技人員，以技術轉讓、技術服務和技術承包等形式提供農業技術的，可以實行有償服務，其合法收入受法律保護。 -
Fifth, make closing entries, journalize and post them ; close all revenue and expense accounts ; calculate net income anc transfer it to retained earnings account
第五，作結帳分錄，過帳以後結清全部收入和費用帳戶，結算本期凈收益進而結轉留存收益帳戶。 -
From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered
第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。 -
In china, it ' s often used by managements of listed companies to manipulate earnings, and major stockholders also use it to snatch high quality assets or income from listed companies. transfer pricing is also used to dodge tax. the fair transfer pricing, including : full disclosure of elements of transfer pricing, the difference of normal market value, tax adjustment under " basic arm ' s length standard ", and improving corporate governance
股權集中條件下，縮小大股東與中小股東的差距，培育多元化投資主體，從而使公司的控制權不再集中在一家控股股東手中;再次，要建立健全內部控制制度，進一步完善股東大會、董事會和監事會的職責，充分發揮股東大會、監事會的作用，從而有效的約束大股東的行為。 -
Manulife financial corporation reported second quarter shareholders earnings up 23 per cent over the same period last year, reflecting the impact of the transfer of policies and assets from daihyaku mutual life insurance company of japan, business growth in hong kong, improved margins in individual insurance and individual wealth management businesses in canada and improved claims experience in the accident and health reinsurance line. " it was another quarter of significant accomplishment for our company
-宏利金融有限公司香港聯交所股份代號： 0945宣布，本年第二季股東盈利較去年同期上升百分之二十三，主要反映宏利金融收購日本第百生命保險商業會社后大量保單及資產移入，同時亦因為香港業務增長理想加拿大的個人保險及個人理財業務邊際溢利增加以及意外及醫療再保險業務理賠表現有所改善所致。
分享友人