收益人所在國 的英文怎麼說

中文拼音 [shōuyìrénsuǒzàiguó]
收益人所在國 英文
country of the recipient
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 國 : Ⅰ名詞1 （國家） country; nation; state 2 （姓氏） a surname Ⅱ形容詞1 （代表國家的） national; of ...
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  1. Dr michael dickmann, director of the centre for research into the management of expatriation at cranfield school of management, said : long - term assignments, short - term assignments and international commuting are all on the increase. and for most employers, the benefits of these working arrangements clearly outweigh the costs

    克蘭菲爾德管理學院外籍人員管理研究中心主任michael dickmann博士說道： 「長期和短期職務任命以及國際間職務調動現象正在不斷增加，對大多數僱主來說，這樣的工作安排所帶來的收益明顯超過企業所付出的成本。
  2. On the basis of drawing lessons from the existing research results both at home and abroad, this paper observes the change law of the two financial indexes of nroa and croa from 1997 to 2001, studies the relations between the locations of listed companies and the m & a performance, between the structure of equity of listed companies and the m & a performance, between the industry nature of the listed companies and the m & a performance, between the type of m & a and the m & a performance, and then draws several conclusions that m & a performance is unsatisfactory on the whole, m & a performance of listed companies in eastern china is superior to that of the counterpart in middle or western china, m & a performance of listed companies that the country or the other corporations hold the most share of the listed companies is unsatisfactory on the whole, the growing or mature listed companies can achieve best m & a performance when they implement the m & a horizontally while the listed companies in declining phase may perform the conglomerate m & a the best

    在借鑒國內外已有的研究成果的基礎上，本文考察了並購上市公司從1997年到2001年五年時間內凈資產收益率和主營利潤率兩項財務指標的變化規律，研究了並購公司所在的區域與並購績效、並購公司的股權結構與並購績效、並購公司的產業性質與並購績效、並購類型與並購績效等方面的關系，得出了若干結論： 1 、並購績效從總體上來說是不理想的； 2 、東部上市公司的並購績效要優于中部和西部上市公司的並購績效； 3 、國家股或法人股是第一大股東的上市公司的並購績效不理想； 4 、處于成長性產業和成熟性產業的上市公司發生橫向並購績效最好，處于衰退性產業的上市公司發生混合併購績效最好。
  3. The behave and harm of insider control in state enterprise is discussed. the reason of insider control is analysed, me chain of consign and the lack of proprietor the unmatching of residual control and proceeds ; the deficiency of inspiring with manager ; the disfigurement of supervision and restriction etc are the reasons of insider control. the advice of controlling insider control is discussed from the angle of game theory, and think that big shareholders of enterprise have more power to supervise operator. in order to settle the question of insider control, the bestiring and inhibiting of manager should be consolidated. the superiority of employees in enterprise is emphasized in controlling insider control. the paper puts forward a new model to measure intrinsic value of human capital of manager, the compenhensive valuation metrix to decide the efficenncy of management and performance adjustment of human capital of manager

    這是本文研究的意義所在。本文論述了我國國有企業內部人控制問題的表現和危害，比較了我國國有企業與國外企業的內部人控制問題的差異及特點。在分析委託代理鏈冗長及所有者缺位、經營者剩餘控制權和剩餘收益權不匹配、對公司經理人員的激勵嚴重不足、監督約束機制不健全等是形成國有企業內部人控制的主要原因的基礎上，從博弈論的角度探討控制內部人控制問題的政策建議，認為股權集中的大股東有更強的動力去監督目標公司，解決內部人控制問題在於強化對經理人員的約束、激勵。
  4. Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method

    由於成本法所固有的局限性，無法評估出資產組配成具有獲利能力的整體資產的創造性價值，因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇，並進一步對收益法的起源、方法特點和適用性進行了深入的分析；運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究，肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義，同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟，尤其不適用於產權變動為目的的企業價值評估，因而短期內不宜作為一種全新的評估方法推廣。
  5. The writer pursues such a target : suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, following suggestion is put iv forward so as to realize the target : to practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer ' s scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so as to have th

    本文筆者力圖追求這樣一個目標：適應社會主義市場經濟發展的要求，進一步改革和完善個人所得稅法律制度，改進和強化徵收管理，加大對高收入廠、碩士學位論文alaster 」 stdis一者的調節力度，緩解社會分配不公的矛盾，促進社會穩定，建立起個人所得稅收入的持續、穩定增長機制，更加有效地發揮個人所得稅在政治、經濟和社會生活中的積極作用。為了實現這個目標提出了如下建議：實行分類同綜合相結合的混合型個人所得稅制，合理確定稅率和扣除標準，規范納稅人范圍，調整和擴大稅基，規范預扣繳制度，建立完善、科學的現代化稅務征管系統等，以期對我國個人所得稅法律制度的修訂和完善有所稗益。
  6. Based on the theory of demand levels proposed by a. maslow, the present thesis investigates and compares the main difference of utilities among armymen at different levels according to their income levels. moreover, it quantitatively analyzes the influence on the individual utility of armmen at different level caused by increase in satisfying every demand, to find out the basic information and the main problems on the armymen ' s salary, welfare, spiritual encouragement and so on, systematically summarizing and analyzing the actual problems existing in the charge collocation of military personnel in our country. based upon the new research view, the present author reviews and benefits from the useful practice and experience of the charge collocation of military personnel abroad, constructs the economic model to analyze the quantitative relationship between the individual utility of armymen and the encouraged effect of military personnel, as well as between the input of military - personnel charge and its output of the encouraged effect, and put forward the proposal for maximizing the encouraged effect caused by the charge of military personnel of our country, trying to enter a new research area for human resource economy of military personnel and national defense investment economy in our country

    本文借鑒馬斯洛需求層次理論，把軍事人員按收入級別劃分為不同層次，調查分析比較了不同層次軍人的效用觀主要區別，並把每一需求滿足的增加對不同層次軍事人員個人效用的影響加以量化分析，從而找出了我國軍人工資、福利、精神獎勵等的基本情況和存在的主要問題，系統總結和分析了我軍軍事人員費配置中存在的實際問題;並進而立足這一新的研究角度，考察和借鑒了國外軍事人員費配置的有益做法和經驗，建構和分析了軍人個人效用與其對軍事人員的激勵效應之間以及軍事人員費的投入與軍事人員費所產生的激勵效應之間數量關系的經濟模型，提出了我軍軍事人員費實現激勵效應最大化途徑的建議，嘗試著進入我國軍事人力資源經濟學和國防投資經濟學的新的研究領域。
  7. Economical responsibility audit, refer in particular to a higher level supervise activity of auditing authority or other auditing organization, accepting the commission of the relevant department, according to national laws and regulations and relevant policies, auditing the authenticity, legitimacy and benefit nature of financial revenue and expenditure of the department or unit when leading cadre holding a post, and the responsibility to relevant economic activity the leading cadre should shoulder, and apprising the economic duty how the leading cadre fulfil

    經濟責任審計，是特指審計機關或其他審計組織，接受有關部門的委託，依據國家法律法規和有關政策，審計領導幹部任職期間所在部門、單位財政收支、財務收支真實性、合法性和效益性，以及領導幹部本人對有關經濟活動應當負有的責任，包括主管責任和直接責任，藉以評價領導幹部履行經濟職責情況的較高層次的經濟監督活動。
  8. If internet facilities enable or encourage people either to economise on the usage of money for example by netting payments due among two or more parties or by practising barter or to reduce the frequency of movements of money for example by leaving export receipts in an internet account in order to pay for imports, rather than repatriating them first, then there may be a prospect of a general reduction in transactions traffic in all currencies

    倘若網上設施會促使或鼓勵人們減少使用貨幣例如消費時，通過兩家或更多機構支付帳款，或實行以物易物，又或是減少貨幣流動的頻密程度例如出口商把出口收益存放在售貨地的網上戶口，用以購買進口貨品，而不是一收到貨款即調匯回本國，則將來所有貨幣的交易流量都會普遍減少。
  9. Country of the recipient

    收益人所在國
  10. The main contributions of this dissertation are listed as the followings : l ) deducing and proving the " three in one " theory of natural monopoly, that is, from the angles of economies of scale, economies of scope and economies of network, giving an explanation of natural monopoly ; 2 ) putting forward the concept of " strict superadditivity " and proving that total value function and total revenue function of network economy have strict superadditivity ; 3 ) summarizing the emerging characteristics in the market definition of natural monopoly, that is, in the monopoly industry, " market " tends to be more and more smaller than " industry " ; 4 ) expounding that the objective patterns of regulatory reforms of the railway industry in china are explicit regulation with partly characteristics of implicit regulation ; 5 ) proving the idea that the structural reforms of the railway industry in china should be hierarchical ; 6 ) demonstrating the theoretical bases for whether infrastructure management should be separated from transpo rt operation ; 7 ) expounding and proving that the interior of the railway industry in china should implement the differential property rights reform pattern

    本文的研究特點在於： （ 1 ）在規模經濟、范圍經濟的基礎上進一步推導並證明了網路經濟與自然壟斷的關系，即自然壟斷可以從規模經濟、范圍經濟、網路經濟三個角度來解釋論述； （ 2 ）明確提出了一個與鮑莫爾、潘澤與威利格等人提出的「成本劣加性」相類似的概念? ?價值優加性，並證明了網路經濟的總價值函數和總收益函數具有嚴格優加性； （ 3 ）概括了自然壟斷市場界定中所出現的新特徵，即在壟斷產業中， 「市場」正越來越小於「產業」 ； （ 4 ）進一步論證了中國鐵路產業規制創新的目標模式是兼有部分內生規制特點的外生規制； （ 5 ）在中國鐵路產業的結構改革中應體現分層次的思想； （ 6 ）明確論述了內容提要鐵路路網公司等自然壟斷環節是否分割的理論基礎; （ 7 ）提出並進一步證明了中國鐵路產業內部應實行差異化的產權改革模式。
  11. " it is our policy to include provisions on double taxation relief for airline income in bilateral air services agreements negotiated between the hksar and our aviation partners, and to conclude avoidance of double taxation agreements for revenues arising from the operation of ships in international traffic with our shipping partners, " he explained

    政府發言人解釋：政府的政策是在香港特區與其民航夥伴磋商的雙邊民用航空運輸協定中，加入有關避免向航空公司收入雙重課稅的條文，以及與航運夥伴簽訂協定，避免對經營國際航運業務所得的收益雙重徵稅。
  12. Study suggests the main constraints of management buy - out : it ' s groundless to fix a price, the information published not confirm with regular standard, purchase procedure is not transparent, purchase action is not with market law, and also policy restriction. consequently, the paper put forward solutions to improve management buy - out : 1 ) the policy to evade the inside risk : the main way is to select suitable enterprises to develop management buy - out ; 2 ) to ensure the transparent and the market standard of the purchase procedure : the main point is to guarantee the justification of the purchase price, to strengthen the transparent of the information announcement ; 3 ) to consummate the mechanism of supervise government : which the work should be done in the supervise department of government ; 4 ) to emancipate the mind, decrease the government action in the enterprises purchasing ; 5 ) to care for the latter developing of the mbo, the purpose of mbo is to pursue the biggest profit of the enterprise ; 6 ) to consummate the environment of circulating necessary funds ; 7 ) to solve the funds and taxes problems of mbo, this is a better way to solve the problems of mbo

    一是管理層收購定價方面的法律依據不足：二是信息披露不夠規范，現階段運作或已完成的mbo案例在進行信息披露時尤其是披露其資金來源時多諱莫如深，令投資者對其資金來源皆產生懷疑；三是收購程序不透明，歸根到底也是法律方面的不足，缺乏相關的公正的運作程序和政策保障；四是收購行為非市場化，我國的管理層收購結束之後往往僅僅是相對控股，股票繼續交易，所有者與經營者分離的問題並沒有從根本上得到解決，所有權與經營權相統一的目標沒有達到，這就可能造成大股東也就是內部人侵吞中小股東利益將更為便捷；五是融資渠道潰乏，主要是國家政策和法律的障礙限制了mbo的融資渠道；六是服務市場不夠發達，主要是中介市場缺乏高素質的專業人才，無法滿足客戶進行mbo的需要，從而限制了mbo在中國的運行；七是政策限制，主要對合法的收購主體的限制、收購規模的限制、收購時點的限制以及收購資金來源的限制。
  13. In the article, i mainly analyzed the earning power ratios of four state banks with financial analysis method. referring to dupont financial analysis system and four state banks " financial data and main earning power ratios in 1998 - 2002, 1 analyzed the current status of their eaming power and those related factors, such as earning level of main business, structures of income and assets, operation fee management. then by comparison with other domestic stock banks and world ten top banks in tier one capital, assets, pre - tax profits, cost / income ratio and pre - tax profit per employee, i found that the four banks had advantages in scale and strength, but lagged far behind other banks

    本文主要採用財務分析的方法，在對四大國有獨資商業銀行近幾年總體的盈利指標進行分析后，借鑒杜邦財務分析體系，分別對四大銀行1998 - 2002年的財務數據和主要盈利能力指標進行趨勢分析，從主營業務的盈利水平、收入結構、資產結構、費用控制等方面分析了四大銀行盈利能力的現狀及其影響因素，並且通過與國內股份制銀行、世界十大銀行資本、資產規模、利潤、收益率、人均利潤等指標的比較，分析四大銀行的盈利能力在國內和國際銀行業中所處的水平，找出存在的差距。
  14. Portugal players celebrate after winning the penalty shootout in the world cup 2006 quarter - final soccer match between england and portugal in gelsenkirchen july 1, 2006

    現在的世界盃比賽結果已經越來越被裁判所操縱了，想一想四年前的韓國，今天的德國，巴西都是很明顯的收益者。今早，英格蘭也慘遭毒手，讓葡萄牙人得逞。
  15. Since it got the independence, kazakhstan republic has made a series of legislation to reform the economic system solving the problems of the improper relations between the government and the enterprises. then the government no longer held the property of the enterprises and the enterprises have the ownership of the legal entity as well as the corresponding rights such as property holding, property using, benefiting from property and disposition of the property

    獨立后的哈薩克斯坦共和國針對政企關系存在的問題通過一系列立法進行經濟體制改革，大部分企業的財產不再由政府佔有，企業財產所有權歸企業法人所有，企業法人享有對企業財產的佔有、使用、收益、處分的全部權能。
  16. 4 the royal government squandered money on misguided aviation and shipping ventures, and the bulk of the $ 56m it secured from selling passports was frittered away in poor investments by a visiting american rogue rather quaintly appointed by the king as his “ court jester ”

    效忠於王權的政府把大把的錢花在方向錯誤的航空、航運投資上，而一個來訪問美國流氓則把5千6百萬美元花在了一些收益極低的項目上，而這些錢是政府出賣護照的所得，更令人奇怪的是，這個流氓還被任命為國王的「宮廷小丑」 。
  17. The analyses include demand - supply analysis, cost - revenue analysis, game analysis, neo - institutional economics analysis. through these analyses, we disclose the operational mechanism, favorable and unfavorable factors of the informatization of enterprise. in the end, this article analyze the actual condition of the informatization of enterprise in our country, points out existing problems, for example, the overall level of the informatization of enterprise is not high ; the input is not enough ; the required human resource is lacking ; and puts forward some measures to develop the informatization of enterprise in our country, such as improving the recognition of society, devising effective stimulus - commitment mechanism, improving the input, and the efficiency of investment, etc

    最後，文章考察了我國企業信息化的現狀，指出了其中存在的一些問題，如我國企業信息化整體水平不高，且發展不平衡；我國信息化投入資金不足，且投資效益低下；信息化所需人力資源缺乏，等等；並提出了促進我國企業信息化發展的若干措施：通過各種方式提高企業、政府和公眾對企業信息化的認識；對企業各層次人員設計有效的激勵?約束機制，增加企業信息化的動力，減少阻力；進行企業信息化的需求分析和成本收益分析，為科學決策奠定基礎；加大對企業信息化的投入，並努力提高投資效益等一系列措施。
  18. Efficiency is an effective level and the ratio of input to output. state - owned commercial banks efficiency is that when they distribute and coordinate the manpower, material resources, financial, information and other resources what they need, they can minimize cost and realize the optimal allocation of resources

    國有商業銀行組織效率是指國有商業銀行在對人力、物力、財力、信息和其他實現目標所需資源的分配和協調中，能夠最大限度地節約成本投入或實現收益最大化，從而使國有商業銀行對其資源配置達到最優狀態。
  19. Article 2 the partnership referred to herein shall mean a for - profit association established within china in accordance herewith pursuant to the partnership agreement concluded by all the partners, whereby the partners jointly contribute capital, jointly operate the business, jointly share in the incomes and the risks, and are jointly and severally liable for the debts of the partnership

    第二條本法所稱合夥企業，是指依照本法在中國境內設立的由各合伙人訂立合夥協議，共同出資、合夥經營、共享收益、共擔風險，並對合夥企業債務承擔無限連帶責任的營利性組織。
  20. During 2002 - 03, the court of first instance and the court of appeal ruled on 4 cases and 2 cases respectively. the issues considered by the courts included whether profits received from disposal of properties were taxable ; whether payment to an employee was an allowance or rent reimbursement ; whether fees in respect of an underwriting contract relating to the sales of properties located in the prc were taxable ; whether the taxpayer could claim a married person allowance and a single parent allowance ; and whether income received by an individual from service company arrangement was chargeable to salaries tax

    在2002至03年度，原訟法庭及上訴法庭分別就4宗及2宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；僱主是否支付雇員現金津貼或是發還住所租金；一項有關促銷及保證位於國內房產銷售的收益是否應課利得稅；納稅人申索已婚人士免稅額與單親免稅額的條件及個別人士經服務公司安排下所得的入息是否應課薪俸稅。
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