未分利潤 的英文怎麼說
中文拼音 [wèifēnlìrùn]
未分利潤
英文
undivided profit-
This article takes the corrections of accounting errors as one of the profit - manipulate. it begins with the root and the objective condition of the profit - manipulate, to analysis the reason and motivation of the corrections of accounting errors. then, on the base of the effective market content and the capm theory, this paper analyses empirically the market conductibility of corrections of accounting errors with all " a " shares in 2001, and discovers there is no difference on stockjobbing amount and price
從利潤操縱存在的根源和客觀條件入手，分析上市公司進行會計差錯及其更正的原因和動機；然後，以有效市場假說的基本理論和資本資產定價模型為基礎，對2001年滬市a股所有進行會計差錯更正的上市公司進行會計差錯的發生和更正的市場傳導效應研究，通過檢驗發現，公司年度報告披露前後時窗內的股票交易量和股票價格並未存在顯著差異。On one side is listed the capital employed, which usually consists of the issued share capital plus reserves and retained earnings.
一欄是資金的運用，所運用的資金通常由發行的股本加公積金和未分配利潤組成。( ii ) this paper makes the annals data of the listed companies in 2004 as sample, and gets earnings per share and the regression equation of the four financial indexes which have noticeable effect on it via stepwise regression method. the four financial indexes which affect earnings per share are the net asset per share, unaccommodated profit per share, quick ratio and return on assets respectively. the equation provides a
（二） 、以河南省上市公司2004年年報數據作為樣本，應用逐步回歸方法，得到每股收益和對它有顯著影響的四個財務指標的回歸方程，影響每股收益的四個財務指標分別是:每股凈資產、每股未分配利潤、速動比率和總資產報酬率，為這些上市公司提高每股收益提供參考。Undistributed profits undivided profits
未分配利潤新譯灣翻譯In the event that deticits of previous fiscal years of a foreign - capital have not been made up, it may not distribute the profits, while the undistnibuted profits of previous fiscal year may be distributed together with the distributable profits of the current fiscal year
外資企業以往會計年度的虧損未彌補前，不得分配利潤；以往會計年度未分配的利潤，可與本會計年度可供分配的利潤一併分配。All moneys carried to the reserve fund and all other moneys of or borrowed by the company while not immediately applicable or required for any payment to be made by the company may be either employed in the business of the company without being kept separate from the other assets, or be invested by the directors upon such securities ( other than the purchase of or a loan upon shares of the company ) as the directors may from time to time think proper v oh power for them from time to time to deal with and vary such investments and to dispose of all or any part thereof for the benefit of the company and divide the reserve fund into such special funds retransfer the reserve fund or any part thereof to the credit of profit and loss account or otherwise deal with the same as they may think fit
不論何時通過此種決議，董事會都應負責做好作為資本的未分配利潤的調撥和使用工作，做好所有繳足股本的股票或債券（如果有）的分配和發行，做好實施決議的一切工作，如果股票或債券可零星分配，董事會可全權作出發行零星股權證或用現金支付或其他他們認為恰當的決定，同時可授權任何人代表有權得到分配的全體股東與公司簽訂協議，一旦資本轉換，由公司向股東分別分配繳足股本的股票或債券，或視情況要求，按轉換成資本的紅利的比例，由公司代表他們繳納他們現持股份中為繳足的全部或部分股款，由此授權達成的協議應為有效，對所有此種股東均有拘束力。Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。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。Invested capital, capital reserve, surplus reserve and undis ? tributed profit shall be shown by items in accounting statement
投入資本，資本公積金、盈餘公積金和未分配利潤的各個項目，應當在會計報表中分列列示。Article 43 invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements
第四十三條投入資本、資本公積金、盈餘公積金和未分配利潤的各個項目，應當在會計報表中分項列示。Article 38 owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc
第三十八條所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業的投入資本以及形成的資本公積金、盈餘公積金和未分配利潤等。Owners ' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enter ? prise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc
所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業投入的資本以及形成的資本公積金、盈餘公積金和未分配利潤等。If the invested entity realizes any net profits later, the investing enterprise shall, after the amount of its attributable share of profits offsets against its attributable share of the un - recognized losses, resume to recognize its attributable share of profits
被投資單位以後實現凈利潤的，投資企業在其收益分享額彌補未確認的虧損分擔額后，恢復確認收益分享額。Based on the recent - year experiences, the trend of existing assessment standards and the prediction of future petroleum resources, this paper presents the method for evaluation of utilization benefit of petroleum resources and proposes three basic principles for geologic - economic assessment of petroleum resources such as the popular demand principle including reasonable exploitation of oil - gas reservoirs ; the full utilization principle that has been adopted by the law, which may decide the long - term economic benefits, containing rational use of petroleum resources and capital construction funds, manpower and materials ; and the profit principle of oilfield development applied for obtaining of reasonable goals for oilfield development according to complicated market conditions at home and abroad in order for obtaining the maximum profit
摘要為了建立評價油氣資源利用效益的方法，根據近幾年的經驗和現今評價標準的發展趨勢以及對未來油氣資源的預測，提出了三項對油氣資源進行地質經濟評價的基本原則：第一是對石油天然氣普遍需求原則，這一原則本身包含了合理開發油氣藏的原則；第二是充分利用油氣資深的原則，這一原則已被法律所固定，它決定著長期的經濟效益，合理有效地利用油氣資源關繫到合理使用基本生產基金、勞動力和材料；第三是油氣田開發的利潤原理，根據復雜的國內外市場條件，確定油氣田合理的開發方向，以獲取最大的利潤。This paper analyzed the six stances in the development of steel industry : steel industry tends to be more centralized ; its distribution moves to the costal areas and the regions of mineral resources ; the total amount of demand keeps the increasing standard ; the products of higher quality and additional values will increased rapidly ; the import of mineral resource will gradually decrease ; the profits will go to the big company
摘要我國鋼鐵行業的未來發展將呈現出六大新態勢，即：行業集中度將逐步提高，購並重組勢在必行；產業布局向沿海地區和主要礦石資源地區傾斜；需求總量保持平穩增長，需求檔次逐步提高；高附加值、高技術含量的「雙高」產品將獲得較快增長；鐵礦石進口量仍將維持高位，但增速將減緩；行業內部分化加劇，利潤將向大企業轉移。Where the accounts of a non - resident whose head office is outside hong kong do not disclose the true profits of a hong kong permanent establishment, the profit of the branch for tax purposes is taken to be the amount which bears to the taxpayer s total profits the same proportion as his turnover in hong kong bears to his total turnover
倘若非居港人士的總公司設在香港以外地方，而帳目未能顯示其設在香港的永久機構所實得的利潤，在進行評稅時，該駐港分行的利潤將以比例方法計算，例如根據該駐港分行的營業額在營業總額中所佔的比率去計算香港分行的利潤。When domestic resources of the home country not yet fully use, when has the constitutive property surplus, by now fdi also had to be decided by the domestic and foreign investments profit margin size
當母國國內資源尚未充分利用，但發生結構性剩餘時，這時的fdi還要取決于國內外的投資利潤率大小。In reserve fund, public welfare fund and undistributed profit in the joint stock enterprise, the corresponding portion held by the state or state - owned enterprise to its investment
（二）股份制企業的公積金、公益金和未分配利潤中，國家或者國有企業按照投資比例所佔有的相應份額。Increased capital fund that is invested by the state - owned enterprise by way of transfer of profit after tax in accordance with state regulations, and the surplus from accumulated fund, public welfare fund and undistributed profit that are drawn from the profit after tax.
（二）國有企業在稅后利潤中按照國家規定劃轉而增加的資本金，從稅后利潤中提取的盈餘公積金、公益金、未分配利潤等。In knowledge economy times, technology innovation plays an important role in enterprise and country economy development. it can increase product added value, improve rationalize structure, strengthen enterprise competition, eliminish market maturation, spur industrial upgrading and updating, and it is a only way to improve economy increasing quality, it is also a fundamental way to realize undeveloped country surpassing the early starters. in history, once technology innovation is appeared, it would bring huge example role in society. the enterprise who can not gain additional profit hope to share it ' s benefit. so can form colossal imtatioitation climax
知識經濟時代，技術創新對企業和國家經濟發展擔負著重要的歷史責任，它是改善產品結構，提高產品附加值，增強企業競爭力的根本手段，是消除市場成熟化的有效途徑，是促使產業結構高級化的主要動因，是經濟增長的根本源泉，是提高經濟增長質量的唯一出路，也是后發國家后來居上的根本途徑從歷史上看，技術創新一經出現，就會在社會上產生巨大的示範作用，那些未獲得潛在的超常規利潤的企業便會紛紛渴望分享其利，從而形成巨大的模仿高潮。分享友人