未實現損益 的英文怎麼說

中文拼音 [wèishíxiànsǔnyì]
未實現損益 英文
unrealized gains or losses
  • 未 : Ⅰ副詞1 （沒） did not; have not 2 （不） not Ⅱ名詞1 （地支的第八位） the eighth of the twelve ear...
  • 實 : Ⅰ形容詞1 （內部完全填滿 沒有空隙） solid 2 （真實; 實在） true; real; honest Ⅱ名詞1 （實際; 事實...
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 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...
  • 損益 : 1. （減少和增加） increase and decrease 2. （賠和賺） profit and loss; gains and losses
  1. The most important is to prelect the benefits of creditors. however in practice, the phenomenon of violating creditor ' s rights is always happened. the abusing of rights of bankruptcy is a illegal act. nowadays, the bankruptcy liquidation system of our country is not so perfect, which leads to no particular law to practice. there are enterprises take advantage of it, so they can evade their debts. this phenomenon influences the rights of creditors badly. this essay firstly introduces the expression of damaging the rights of creditors in enterprise bankruptcy, and then further analyses it. this essay analyses the protection of the rights of creditors from these aspects that system of bankruptcy truslee, creditor autonomy, discontinuation of execution, legal responsibility. by seting up a perfect system of bankruptcy truslee, we can contral insolvent properties efficiently

    破產是一種保護，破產法的基本原則是既保護債權人也保護債務人的利益，其中重在保護債權人的利益，而實踐中由於種種原因，債權人的利益被侵犯的不正常情形屢屢發生，其中破產權利的濫用更是一種惡意逃債的違法行為。目前我國的破產清算制度和法律體系還很不完善，尤其是非全民所有制企業法人的破產清算制度尚未完全建立，實踐中普遍缺乏可供操作的法律、法規的具體規定，從而導致了利用公司破產、被吊銷等以達到逃避債務目的的現象非常普遍，嚴重損害了債權人的利益。本文從企業破產過程中損害債權人利益的表現入手，對我國企業破產實踐中的損害債權人利益的原因進行剖析。
  2. Investment loss of a non - investment company, engaged in short - term or long - term investments, including unrealized loss on investments based on the lower of cost - or - market method, and loss recognized when making long - term investments, under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses

    凡非以投資為業之公司，因從事短期及長期投資，在按成本與市價孰低法評價時所認列之未實現跌價損失，或從事長期投資，在依權益法按持股比例認列被投資公司本期虧損時所認列之投資損失屬之。
  3. Unrealized holding gains or losses

    未實現的資產持有損益
  4. 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。
  5. Efficient property define need law boundery, community identify, individual rational ability, yet infact, property boundery is not complete by law boundery, it can but definitute the recognize boundery of both part, community identify has a ranking series structure due to the different social capital each estate owned, due to difference individual rationalabiliry, the part that legal property not completely defined, each individual act as self economic benefit principle, inevitably do damage to weak part, thereby require property protect from the third side, work further damage to both side

    所有權的有效界定需法律邊界、社會認同、個人理性能力三個因素。但現實中，法律界定的所有權邊界是不完全的，它只能明確行為主體雙方的認知邊界。由於各個階層擁有社會資本的不同，社會認同存在一個等級系列結構，由於個人理性能力的不同，法定所有權未完全界定的部分，各自按經濟利益原則行事，不可避免造成對弱勢方的損害，從而要求第三方的所有權保護，進一步造成行為主體雙方的損害。
  6. Currently theorists generally considered : the purpose is to protect the freedom of trade and remedy practices of unfair trade. dumping measures against dumping trade is the maintenance of international free trade that is also understandable. however, in recent years, some countries did not exist dumping facts, causing substantial damage to domestic industries circumstances, still use anti - dumping measures incidents in order to protect domestic industries growing rapidly

    本文從反傾銷理論到實踐系統的闡述了國際反傾銷的起源、發展歷程，並從國際反傾銷的損益分佈和產業分佈等方面對其特點進行總結，結合當前國際、國內現狀，理性分析了未來國際反傾銷的發展趨勢，進而為我國應對外國對華反傾銷和我國對外反傾銷指控提出針對性策略。
  7. Firstly the author introduces the present status of affiliated companies in china ; secondly, the author gives out the criterions concerning the cognition of affiliated companies, including the quantity and quality criterion ; thirdly, the author focuses on the construction of china ' s legal system concerning the insolvency of affiliated companies, which is divided into four situations as follows : 1 ) the subsidiary corporation is insolvent while the parent corporation is not

    接著，筆者借鑒德國法例，結合我國現實情況，明確了認定關聯企業的標準，其中主要有數量和質量兩個標準。然後，分以下四種情況提出了構建我國關聯企業破產法律制度的思路: （ 1 ）集團子公司破產，母公司未破產。這種情況在關聯企業破產事件中最為常見，損害子公司少數股東及債權人利益的情況也最為嚴重。
分享友人
分享到 Line

分享到臉書