收益率法則 的英文怎麼說

中文拼音 [shōuyìlǜfǎzé]
收益率法則 英文
rate-of-return rule
  • 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...
  • 率 : 率名詞（比值） rate; ratio; proportion
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 收益率 : earning rate
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  • 法則 : rule; law
  1. The cause is that depending strength of government only to hit lawless proprietor and safeguard consumer ' s leigitimate rights and interests is limited, because the proprietor can constringe the action of self due to the government strike it strongly in the short - term, but government can not be persisted over a long period of time because of the restriction of resources such as funds etc. in another aspect, if encouraging consumer to safeguard the leigitimate rights and interests of self, the probability that proprietor ' s tort occurs could reduce generally, moreover it is lasting

    本文首先從靜態的角度來分析消費者權益受到損害的原因。通過分析發現，單純地依靠政府的力量來打擊不法經營者、維護消費者合法權益的作用是有限的，短期中經營者會因為政府加大打擊力度而收斂自己的行為，但政府由於受經費等資源的限制，不可能長期堅持下去。從另一個角度，如果鼓勵消費者維護自身的合法權益，則經營者侵權行為發生的概率會降低，而且具有持久性。
  2. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  3. The polyester fibre of resisting bacterium is one without which people can t live in modern times, but how to restrain the bacterium propagating excessively and keep people in health is a most important goal that fabrics and clothing industry are striving for. fibre of resisting bacterium can kill the bacterium effectively with the ratio of more than 99 % and it can restrain microbes. the polyester fibre of resisting ultraviolet radiation is also widely used. with the decreasing of ozonospheres in the atmosphere, there are more ultraviolet radiation in the sunlight which do harm to our skin, especially for those men working outdoors, it is more important to think about the way to lessen the harm. the polyester of burning - resisting has attracted more attention at home and abroad and burning - resisting textiles has been advanced definitely by law in many countries. our nation has also made strict claims in some special areas, such as fabrics in vehiciles and vessels, decorative fabrics in hotels. the everlasting burning - resisting fibres and textiles are badly needed. infrared ray fibre is also a new functional one that can absorb and reflect infrared ray after being processed physically. it s functions include physical therapy wet - ejecting and bacterium - restraining. this warm - preserving material can absorb the emitting heat from our bodies, at the same time it can also absorb and reflect the needed 4 - 14 urn wavelength ultraviolet radiation and accelerate netaboiism. fibre of resisting infrared ray is important in military areas

    抗菌纖維具有永久的抗菌性，對金黃色葡萄球菌、大腸桿菌殺菌率大於99 ，能有效抑制細菌繁殖，起到抗菌防臭作用；抗紫外線聚酯纖維的用途也是異常廣泛的，隨著大氣層中臭氧層的日漸稀薄，日光中的紫外線日益增加，對人體皮膚形成極大危害，尤其對于長期從事野外工作的人，因此設法減少紫外線對人體的傷害顯得尤為重要；阻燃聚酯纖維則是一種倍受國內外人士密切關注的纖維，紡織品阻燃在許多國家已有明確法令規定，我國也逐漸在某些特殊使用范圍做嚴格要求，如車船內用紡織品，高級賓館的內裝飾織物等，而且具持久性阻燃性的纖維和織物是現在更為需要的，真可謂用途非常廣泛；遠紅外纖維也是一種經過物理改性后具有吸收並反射遠紅外線的新型功能性纖維，是一種具有優良理療功能、熱效應功能和排濕透氣抑菌功能的新型紡織材料及保溫材料，能吸收人體自身向外散發的熱量，吸收並反射回人體最需要的4 14 m波長的遠紅外線，促進人體的新陳代謝；抗紅外線纖維，則在軍事上有著重要的作用。
  4. Then we define criterions including a series of software practice process and method and tools, which are also fit most of home software corporation to application software exploration and fit them to improve their software exploration engineering management before passing evaluation of cmm. the criterions we defined using a series normative process and document to engineer software exploration, which include " project management criterion ", " configuration management criterion ", " software test criterion ", " document writing criterion ", " software exploration and maintenance criterion ", ' software life cycle guide ", etc. " project management criterion " defines area and principle of software research management, which is practiced to manage the people, technology, resources, software, process and so on to improve efficiency and to ensure quality and increase income

    《項目管理規程》定義軟體研發管理的范圍、原則，通過實施該規程來對項目中的人員、技術、資源、軟體、過程等進行全方位的管理，一西南石油學院碩卜學位畢業論文以達到提高效率、保證質量、降低消耗、增加收益的最終目的; 《配置管理規程》 ，通過實施該規程對項目開發過程中的所有資源進行控制; 《軟體測試規程》定義對軟體系統測試所用工具、過程和責任: 《文檔編制規程》提供滿足國家《計算機軟體文檔編制規范gb8567 》標準的各種文檔模板來建立統一的文檔編制規范; 《軟體開發和維護規程》定義了軟體開發過程以及採取的方法和工具; 《軟體生命周期指南》 ，根據軟體項目管理的經驗，將典型軟體過程形成軟體過程模型，用於指導以後軟體周期的選擇; 《年度公司規劃》 ，對需要公司總體安排的資源統一調度的過程。
  5. We can enunciate the proper cost level between cost and serve by the relation of sale and cost. the relation of " the rule of benefit decreasing by degrees " makes enterprise affirm the largest degree of income and logistics cost and the best of sever. at the same time of today of socialization large production, the degree of cooperation and reliance among enterprise

    物流服務與物流成本之間呈現出「收益遞減法則」的關系，使生產企業在確定客戶服務目標的同時，可確定收入和物流成本最大化及最優服務水平，同時，社會化大生產的今天，企業之間互相協作、互相依賴的程度越來越強，可以實現整個物流鏈效率化的第三方物流也被用來作為企業重構競爭力的有效手段。
  6. It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit

    研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。
  7. Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume

    其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。
  8. According to the institutional costs theory, whether an company should take the mode of direct entry into the market or transaction of the key factors of the property rights is subject to the transaction costs - the total institutional cost, of the institutional arrangement, that is, the one that costs less is the best choice. the theory of institutional change explains that, in order to help domestic enterprises obtain the potential benefits during the process of m & a, the country establishes fundamental regulations for m & a through innovation, establishment of m & a regulations, and formulation of rational and efficient m & a law

    在引入制度成本理論解釋企業並購時指出，一個企業是選擇直接進入市場，還是選擇與另一企業進行要素產權的交易，從而獲得在市場競爭中處于更加有利的新要素，則要選擇制度安排中交易成本最小的一種，交易成本是一系列制度成本的總和；在引入制度變遷理論對企業並購進行解釋時指出，國家通過創新和制定企業並購的制度，制定合理有效率的並購法律條款，創造出並購的基礎性制度，以獲取本國企業在並購中的潛在收益。
  9. Distribute the pertinent information of cloth according to authoritative ministry, enterprise bond interest already was made clear should impose income tax, in order to show the distinction that with national debt breed invests, and in principle is told, the method of levy taxes of dividend distribution income that its impose method to should get with investor is same, collect by the tax rate of 20 % namely, do not set case piece dot, when carrying out, by the clique interest firm generation is buckled, but according to handing in place management greatly to appear on the market the concerned department of enterprise bond says, appear on the market at present breed is very few, trade not active also, to its the executive job of accrual levy has not begun, the difference that goes up in yield level about enterprise bond and national debt so, answer to do not have immediate impact with pay taxes

    根據權威部分發布的相關信息，企業債券利息已明確是要徵收所得稅的，以示與國債品種投資的區別，且原則上講，其徵收辦法應同投資者得到的分紅派息所得征稅方法一樣，即按20 %的稅率徵收，不設起片點，執行時由派息公司代扣，但據深交所治理上市企業債券的有關部門稱，目前的上市品種很少，交易也不活躍，對其利息征稅的執行工作還未開始，所以有關企業債券與國債在收益率水平上的差別，應與納稅不納稅沒有直接關系
  10. Then, this paper empirically tested the validation and predictive accuracy of different var risk management model in the domestic financial market. finally, with the analysis of modem financial risk management development trend and the current domestic financial risk management situation, this paper made a prospect for the application of this model in the construction of domestic financial risk management system. through the analysis, the main conclusions are as follows : ( l ) the traditional mean - variance model is the special example of the portfolio selection based on the var risk management model for the case that the returns of the portfolio are assumed to be normally distributed ; compared with the mean - variance model, the var risk management model is more comprehensive and accurate in the measurement of the portfolio risk, so based on the var model, the investors can allocate the asset more effectively. ( 2 ) the var risk management model can provide the timely and comprehensive risk information for the top risk manager, so it is very helpful to the improvement of total risk management efficiency. ( 3 ) based on the var model, the raroc performance valuation approach can reflect the real performance of the portfolio manager and provide the coherent standard for the allocation of risk limitation and the construction of the incentive compatibility constraint mechanism in the financial instiutions

    通過研究分析，本文主要得出如下結論： （ 1 ）傳統的markowitz均值? ?方差模型僅僅是在資產組合收益率正態分佈假設條件下基於var風險管理模型進行資產組合選擇的特例，與均值? ?方差模型中的方差風險度量方法相比， var風險管理模型能夠更全面、更貼切地衡量資產組合的風險，且基於此模型能夠更有效地進行資產配置決策； （ 2 ） var風險管理模型能夠滿足更高層次風險管理者對風險信息的需求，有助於整體風險管理效率的提高； （ 3 ）基於var風險管理模型的raroc績效評價能夠反映資產組合管理人的真實業績，從而為金融機構風險限額的分配和激勵約束機制的制定提供統一的標準； （ 4 ）國內證券市場資產組合收益率服從正態分佈的假設明顯不成立，實證檢驗表明基於資產組合收益率正態分佈假設條件下的方差? ?協方差模型對國內資產組合風險的預測存在較大的偏差，由於文中證明在收益率正態分佈假設條件下基於方差? ?協方差模型進行資產組合選擇的結果等價于markowitz的均值? ?方差模型，因此，均值? ?方差模型對國內資產組合風險的預測同樣會存在著較大的偏差，而半參數var風險管理模型則能夠取得較好的預測衡量效果； （ 5 ） var風險管理模型符合未來金融風險管理的發展趨勢，基於var風險管理模型建立內容提要風險限額內控體系、風險信息披露體系和業績評價體系，並進行金融監管，將有助於國內金融機構內部風險管理方法和外部監管技術跟上國際金融風險管理的發展潮流。
  11. Institutional economics is its basic theoretical clue. the institutional approach includes : transaction cost is a basic view for housing finance institutions and a certain institution follows the principle of minimum transaction cost ; financial deepenness and financial function theories are important ways to understand housing finance institution ; a systematic institutional structure of housing finance comes from the interaction of social economy, culture and politics, and institutional bundling and embeddedness are common forms ; financial structure theory is a forceful quantitative way to analyses housing finance institutions ; minimization of transaction cost is the basic motivation for institutional transformation, and the basic ways are forced transformation and induced transformation ; equity and efficiency are basic criteria for evaluating housing finance institutions, which may implement through certain institutions while government acts as leverage between equity and efficiency. ( 2 ) multiformality and transformation of housing finance

    制度經濟學是基本的理論線索，制度分析範式包括如下方面：交易成本是考察住房金融制度的基本視角，特定的住房制度安排遵循約束條件交易成本最小化原則；金融深化和金融功能理論是理解特定住房金融制度安排的重要輔助方法；整體性住房金融制度結構的形成是包括社會經濟、文化、政治等各類制度在內互相影響、平衡的產物，制度捆綁和制度嵌入是常見的形式；金融結構方法是用制度分析方法解釋住房金融制度的有力的定量分析工具；住房金融制度變遷的基本動因是交易成本最小化（外部收益內部化） ，變遷的基本方式是強制性變遷和誘致性變遷；公平和效率是住房金融制度評價的基本標準，公平和效率通過一定的制度安排可以同時實現，政府在住房金融制度中起著平衡公平和效率的杠桿作用。
  12. Charpter4 : first, the author puts forward the methods and principles of the funds evaluation, and chooses ten funds to analyze, evaluation periods includes from june 2000 to february 2002. the ways to be chosen are methods on rate of return and risk - adjusted rate of return

    第四章首先，提出本文基金評價的方法和原則，選擇我國的十隻基金進行了實證分析，評價期間為2000年6月至2001年2月，採用的方法是：收益率法和風險調整的收益率法。
  13. In continuous - lime framework, assuming that asset price follows stochastic diffusion process, it introduces parametric uncertainty, and applies stochastic dynamic programming to derive the closed - form solution of optimal portfolio choice, which maximizes the expected power utility of investor ' s terminal wealth ; in discrete - time framework, continuous compounding monthly returns of risky asset are assumed to be normal i. 1. d., it applies the rule of bayesian learning to do empirical study about two different sample of shanghai exchange composite index

    在連續時間下假設資產的價格服從隨機擴散過程，引入參數不確定性，利用隨機動態規劃方法推導出風險資產最優配置的封閉解，使投資者的終期財富期望冪效用最大；在離散時間下假設風險資產的連續復合月收益率服從獨立同分佈的正態分佈，通過貝葉斯學習準則，以上證綜合指數不同區間段的兩個樣本做實證研究。
  14. 3. characteristics to point out the essence of opportunity cost is return rate of factors, so use the opportunity cost of factors to do the benefit - cost account of agriculture products is in line with the principle of market - economy. to suggest improving the ways of the benefit - cost account of agriculture products, and put forward a new system of he benefit - cost account of agriculture products ; to calculate the shadow prices of agriculture production factors by using stochastic frontier production function and marginal productivity theory, especially acquire the shadow prices of the agriculture land ; to do the principle analysis on the supply - demand mechanism, and suggest the supply and demand curves of china agriculture production factors ; to prove the applicability of using stochastic frontier production function to research the product ion cost of agriculture products

    本文研究的創新和特色之處為：指出要素機會成本的實質是要素的投資報酬率，從而認為以要素機會成本作為農產品成本收益核算的基礎概念符合市場經濟原則；提出以生產要素的機會成本概念為計價原則，以改進中國農產品的成本收益核算方式，據此提出符合市場經濟原則、體現完全生產成本的中國農產品成本收益核算項目體系；以隨機前沿生產函數方法和要素邊際生產力理論為邏輯框架直接測算中國主要農業生產要素的價格，特別時土地要素的價格；對中國農業生產要素的供給和需求機制進行理論分析，給出中國農業生產要素的供給、需求曲線；在理論上論證用隨機前沿生產函數技術研究農產品生產成本問題的適用性。
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