有利差額 的英文怎麼說
中文拼音 [yǒulìchāé]
有利差額
英文
favorable balance-
Theoretically, there are many measure method for the goodwill, for example, there are capitalization of income method, present value of super - profit method and so on, but we adopt the difference between thb c t of the whole business and the identifiable net assets method
從理論上講，計量商譽的方法有多種，比如超額利潤現值法、收益資本化現值法，但實務中一般採用並購成本與可辨認凈資產的公允價值的差額計算。The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of placements by other hksar government funds for which interest is payable at market - based rates, which are stated in the balance sheet at the principal amounts payable at the balance sheet date with the revaluation differences included in other liabilities
由此引致的資產或負債價值的改變，已反映在資產負債表內有關資產或負債的帳面價值中，惟按?場利率計算利息的其他香港特區政府基金存款則在資產負債表內以資產負債表日期的本金額列示，而有關的價值重估差額則包括在「其他負債」項目內。There are two important additional constraints : a utilitarian constrain demands that the lower magnitude bound be appropriate to societal needs ; in other words, we are especially interested in strong destructive earthquakes
還有兩項額外約束一項實際利益的約束要求最低的震級偏差帶須與適合社會需要；換言之，我們對破壞性地震有特別的興趣。 」Another reason for the rise in eurocurrency business and for its ability to operate at smaller interest-rate differentials relates to taxation.
歐洲貨幣業務的增長及其能按較小的利率差額經營業務的另一個原因與稅收有關。Other liabilities comprise expenses accrued at the year end, which include interest payable on exchange fund notes and on the balances due to the fiscal reserves account, and the revaluation differences of the balances due to the interest - bearing fiscal reserves account
其他負債包括年終應計開支，其中包括應付予外匯基金債券的利息、對財政儲備帳項的結欠的利息，以及有息財政儲備帳項的?值與票面值的差額。Rmb deposit and loan interest rate float block expands gradually, and progressively move towards marketization day by day. part iii : on the basis of using the experience and lessons of the change of interest rate in other countries for reference in course of the interest rate marketization, it is believed that there should be a course of raising up slightly in the interest rate in the early stage. but the market fluctuations it causes will not be too much ; according to actual operation result and a medium or long term of the reform, foreign currency interest rate has already drawn close to international interest rate competence progressively ; viewed from a short time, rmb loan interest rate total competence will tend towards dropping, some loan interest rate may rise ; the interest rate of the deposit will raise up unilaterally
總體而言，發展中國家的存貸利差要高於發達國家；第二部分：在總結前幾年利率改革包括市場化改革的基礎上，認為，迄今為止，我國利率市場化改革的程度總體上還比較低：同業拆借利率、貨幣市場債券回購利率、現券交易利率、外幣貸款利率、大額外幣存款利率等已完全市場化或基本市場化，人民幣存貸款利率的浮動區間已逐漸擴大，並已漸進的方式日益走向市場化；第三部分：在借鑒境外利率市場化過程中利率變動的經驗教訓的基礎上，認為在我國利率市場化的初期，利率應該有一小幅上揚的過程，但是其造成的市場波動應該不會太大；從改革的實際運作結果和中長期來看，外幣利率已經逐步的向國際利率水平靠攏；從短期來看，人民幣貸款利率總水平將趨于下降，部分貸款利率有可能上升，存款利率將會單邊上揚。National debt national debt is issued by the government assure to repay captital with interest, the risk is spent small, be called " gilt - edged bond ", have cost low, fluidity stronger, reliability is more advanced characteristic ; in national debt 2 extremely do on the market do more empty, those who do is the balance of national debt interest rate and market money rate only, the scope that fluctuates up and down is very little
國債國債由政府發行保證還本付息，風險度小，被稱為「金邊債券」 ，具有成本低、流動性更強、可信度更高等特點；在國債二極市場上做多做空，做的只是國債利率與市場利率的差額，上下波動的幅度很小。Banks rely on the interest spread for 85 - 90 % of their profits, so the continued squeezing of the spread, along with the ten minimum reserve hikes this year, should have two impacts : it will put serious pressure on bank profitability next year, and it will create strong incentives for bankers to lengthen loan maturities
銀行有85 - 90 %的收益是依賴于利率差額的，繼續擠壓差額並同時於今年提高十點最低準備金率，會產生兩個沖擊：給明年銀行收益能力增加巨大壓力，並且會極大的刺激銀行延長貸款期。Traditionally, interest for loans and deposits with terms that do not fall neatly into whole years or months is calculated on a daily rate derived from the annual or monthly rate. the balance of the deposit or loan is then multiplied by the daily rate to give the interest. if the daily rate were to contain any recurring decimals, it would have to be rounded up or down to eliminate them, and any discrepancy due to the rounding would be carried over into the multiplication
除了完整年數或月數期限的存款及貸款之外，傳統上計算利息的方法是先以年利率或月利率轉化為日利率，然後再用所得的日利率乘以有關餘額來計出利息，若果日利率有循環小數則需先四捨五入，而有關偏差也會一併乘入餘額數目。In both samples, differences in pre - expense returns between copycats and actively managed funds declined with the percentage of fund assets that could be identified by the university of chicago ' s center for research in security prices ( crsp )
在以上兩組樣本中，能被芝加哥大學證券價格研究中心（ crsp ）確認的基金持有的資產比例越高，模仿基金和原始基金之間毛利潤的差額就越小。The main conclusions read as follows : ( 1 ) on the premise of stabling the land contract right, the land use right could be transferred, in order to make better use of land ; ( 2 ) propose considering the net profit of land and farmer ' s minimum living guarantee synthetically to make the price standard of land, drawing up the fee of tlur according to the difference between the net profit of land and the contract fee, and perfecting the land grades system additionally ; ( 3 ) to reduce the transaction costs of land transference, we should establish and perfect the medium mechanism of land transference ; ( 4 ) to affect the institutional changes positively, government should do a good job of macro - control, and optimize the institution environment continually
本文的主要結論是： （ 1 ）在穩定土地承包權的前提下，土地使用權應進行市場化流轉，實現農村土地的有效利用和適度規模經營； （ 2 ）建議綜合考慮土地純收益和農產最低生活保障來制訂土地價格標準，而土地使用權流轉費應根據土地純收益與集體承包費的差額來確定，另外必須健全土地分等定級制度； （ 3 ）為了降低土地流轉的交易費用，必須建立和規范土地交易中介機制； （ 4 ）做好宏觀調控工作，不斷優化制度環境，發揮政府在制度變遷中的積極作用。Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments
有價證券的股利或者利息收入，以及有價證券受出或到期時所收到的款項，與其帳面成本和已登記入帳的應收股利或者應計利息之間的差額，應當作為投資損益計入投資收益。Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value ; if incurred after that, shall be accounted into current profit or loss
在固定資產尚未交付使用或者已投入使用但尚未辦理竣工決算之前發生的固定資產的借款利息和有關費用，以及外幣借款的匯兌差額，應當計入固定資產價值；在此之後發生的借款利息和有關費用及外幣借款的匯兌差額，應當計入當期損益。Tax payers engaged in re - lending business have the right to calculate and pay business tax on the balance of interest revenue
50從事轉貸業務的納稅人有按利息收入差額計算和繳納營業稅的權利。Interest of loan and other related expenses for acquiring fixed assets that incurred after the assets having been put into opera ? tion shall be accounted for as current profit of loss
在固定資產投入使用之後發生的借款利息和有關費用，以及外幣的匯兌差額，應計入當期損益。In order to improve the operation profits of commercial banks, not only the liability scale should be controlled rationally according to the difference between liability costs and assets return rate, as well as all kinds of capital operation opportunities, but liability interests structure, expiration structure and the structure of passive and active liability should be optimally reorganized
因此，為了提高商業銀行的經營效益，既要根據負債成本與資產回報率差額的大小以及有無適當的資金運用機會而對負債規模進行理性控制，又要對負債的利息結構、期限結構以及被動負債與主動負債的結構進行優化重組。Tax payers engaged in tourism industry have the right to calculate and pay business tax on revenue balance
49從事旅遊業的納稅人有按收入差額計繳營業稅的權利。Tax payers performing transportation business have the right to calculate and pay business tax on revenue balance
48從事運輸業的納稅人有按收入差額計繳營業稅的權利。Main contractors engaged in construction business tax on the compensation fees they got of immovable property for land requisition
47從事建築業的總承包人有按工程收入差額計繳營業稅的權利。Tax payers have the right to calculate and pay business tax on the revenue balance between foreign currencies selling and buying prices
51納稅人有按外匯買賣收入差額計算和繳納營業稅的權利。分享友人