核準資產 的英文怎麼說
中文拼音 [hézhǔnzīchǎn]
核準資產
英文
a roved a ets- 核 : 核構詞成分。
- 準 : Ⅰ名詞1 (標準) standard; guideline; criterion; norm 2 (目標) aim; target Ⅱ動詞1 (依據; 依照)...
- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 產 : Ⅰ動詞1 (人或動物的幼體從母體中分離出來) give birth to; be delivered of; breed 2 (創造財富; 生...
- 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
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Prepare balance sheet account reconciliation ; recommend solutions to issues and improvement measures for related accounting procedures ; review current processes for re - engineering or automation opportunities ; ensure compliance with established policies and procedures ( local and corporate statutory reporting and filing requirements
準備負債資產表賬戶調節;推薦相關會計程序問題的解決方案和改進的方法;復核最近的程序看是否有重新策劃或自動化的機會;確保政策與流程的一致性(地方與法人的有關法令的報告和編檔保存的要求) 。Accounting for contingencies is one important part of uncertainty accounting , contingencies widespread exist in enterprises , as a special economic event , with developments of economic , financial relations is complex , the contents of contingencies unceasing extend , contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late , special data is little , few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises : contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information , the standard is the first standard of contingencies , improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies , including the history, the classification , the framework and so on , all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies , including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies , including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies , including disclosure of contingent asset , contingent liability etc the fifth part selects some enterprises financial report to analyse , points out some problems of contingent disclosure , gives some suggestions about disclosure of contingencies
對于規范我國企業或有事項的會計核算和相關信息的披露問題,提高會計信息披露質量,保護投資者利益,具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識,對準則可能存在的不足之處提出意見和建議,並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述,第一章是對或有事項的概括性介紹,包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等,有助於讀者了解本文的一些基本概念;第二部分介紹了或有事項的確認,介紹了或有事項的確認條件和幾種具體或有事項的會計處理;第三部分介紹了或有事項的計量,包括或有事項的計量原則和計量屬性的選擇等問題;第四部分介紹了或有事項的披露,包括或有資產、或有負債、預計負債等的披露;第五部分選取了部分上市公司的年報進行實證分析,指出了我國上市公司在或有事項披露方面存在的問題,並提出了完善我國上市公司或有事項信息披露的建議。Legal entity has one of following state, outside assuming responsibility except legal person, can give disciplinary sanction, fine to the legal representative, make crime, investigate criminal duty lawfully : 1, the scope of operations that exceeds approve of the mechanism that register to register is engaged in be being managed illegally ; 2, conceal true condition, practise fraud to the mechanism that register, tax authority ; 3, smoke escape capital, hide belongings to dodge the creditor ; 4, disband, be cancelled, by suspend payment hind, do sth without authorization handles property ; 5, change, when stopping, not seasonable application is dealt with register and announcement, make interests person suffers great losing ; 6, be engaged in legal illicit other activity, harm national interest or the society is communal of the interest
企業法人有下列情形之一的,除法人承擔責任外,對法定代表人可以給予行政處分、罰款,構成犯罪的,依法追究刑事責任: 1 、超出登記機關核準登記的經營范圍從事非法經營的; 2 、向登記機關、稅務機關隱瞞真實情況、弄虛作假的; 3 、抽逃資金、隱匿財產逃避債務的; 4 、解散、被撤消、被宣告破產后,擅自處理財產的; 5 、變更、終止時不及時申請辦理登記和公告,使利害關系人遭受重大損失的; 6 、從事法律禁止的其他活動,損害國家利益或者社會公共利益的。The joint venture company shall, in the first three months of each fiscal year, work out the statement of assets and liabilities and losses and gains accounts of the past fiscal year, and shall, after examined and signed by the auditor, submit the same to the board meeting for approval
合資公司應在每個會計年頭三個月編制上一個會計年度的資產負債表和損益計算書,經審計師審核簽字后,提交董事會會議批準通過。Article 9 in granting approvals for the operation of fishery, the competent authority may impose restrictions or conditions on the approval if so dictated for the development or conservation of fishery resources, or if it is in the public interest
第9條(漁業經營核準之附款)為開發或保育水產資源,或為公共利益之必要,主管機關于漁業經營之核準時,得加以限制或附以條件。Statistical data such as income statements, balance sheets and loan statistics are prepared and approved for release by the office of the controller
統計資料如營業收入報表、資產負債表、貸款統計等資料準備及核淮后統一由財務長發布消息。The re - evaluation range of intangible assets, the method of dealing with account and the method of dis - closing account information, which is proposed in the discussion manuscript of ? guiding principe of enterprise accounting of china ? shall be improved
但是,我國企業會計準則討論稿建議的無形資產重估價范圍、賬務處狂方法以及會計信息披露方法存在一些問題,如不能反映無形資產的真實價值、不符合配比原則、不便於考核無形資產研究開發的投資效益、無形資產重估價不準等,應予改進。If the foreign investor uses the shares over which it has the right to disposition or the renminbi assets it lawfully owns as the means of payment, it shall obtain the approval of the department of foreign exchange control
外國投資者以其擁有處置權的股票或其合法擁有的人民幣資產作為支付手段的,須經外匯管理部門核準。To prepare for the launch of the home programme, the hkmc will conduct a series of briefing and training sessions for the banks to help them familiarize with the eligibility criteria and the related application and claim settlement procedures
為籌備推出負資產按揭保險計劃,按揭證券公司將向參予銀行提供一系列培訓講座,幫助銀行熟習批核標準及有關申請與索賠程序。Mr peter pang, chief executive officer of the hkmc said, " to prepare for the launch of the home programme, we have conducted a series of briefing and training sessions for the banks to help familiarize them with the application and claim settlement procedures
按揭證券公司總裁彭醒棠說:為籌備推出負資產按揭保險計劃,按揭證券公司已向銀行提供一系列培訓講座,幫助銀行熟習批核標準及有關申請與索賠程序。My paper, firstly builds up a logic framework in the research, that is element mechanism, concept foundation ( avs ) and theory foundation. on elements mechanism layer, the paper not only extracts three key elements, that is host, information and environment, combined with other elements, but also builds up a model of element agreement and constructs appraisal process systematical structure as well as control flow chart. on concept foundation layers, the paper
按照這一邏輯層次,本文在要素機理層面,提取評估主體、信息、環境三大關鍵要素,結合其他要素構築要素耦合圖,並依此構造資產評估的過程系統結構圖與控制流程圖;在概念層面,確立資產評估價值標準( avs )這一核心概念的內涵( fmv ) ;在理論基礎層面,首先澄清了資產評估的會計理論基礎,然後依次(第三章與第四章)介紹了基於新古典經濟學與博弈論的資產評估機理的特點。The basel agreement was formulated by a committee commissioned by the bank for international settlements to coordinate and standardize bank capital adequacy globally by relating the risk of a bank ' s operations to its capital needs
巴塞爾協議是巴塞爾銀行監管委員會發布的一系列規范銀行監管問題的文件,是國際銀行業的國際規范和準則,其核心內容是引進風險資產比率的概念,同時通過控制和提高資本在風險資產中的適當比例來保證銀行經營的穩定性。Record accurately ap, ar, inventory, purchase cost, sales income, capital, etc
準確核算應付帳款、應收帳款、庫存、采購成本、銷售收入、固定資產等。Mr peter pang, chief executive officer of the hkmc, said, " the current approval turnaround time for mip applications is within two days. as most banks have become fully conversant with the eligibility criteria and underwriting standard of the mip, the hkmc is confident that it can delegate the underwriting of the more straightforward mip applications to the originating banks without affecting the asset quality of the insured mortgages
按揭證券公司總裁彭醒棠先生說:現時的按揭保險申請大部份都可以于兩天內完成批核。由於很多銀行對按揭保險計劃的審批要求及資格準則已相當熟悉,按揭證券公司有信心讓銀行直接批核一些比較簡單的按揭保險申請,將不會影響受保按揭的資產質素,並可加快整個批核程序,為有意置業人士帶來方便。If commercial banks in china meet the requirement of the new capital accord, many questions must be solved, including the possible continual worse in capital adequacy, a lot of drawbacks in the current standard of measuring capital adequacy, imperferction in the internal system of assessing risk, and so on. in order to cope with the challenge from the internal and international financial market, commercial banks in china should make full use of the advanced managing experience of international banking, raise capitals by all possible means, make capital structure perfect, set up preliminary system of assessing risks with conceratration on internal ratings - based approaches, and continue to improve the quality of assests and the capability of gaining profits
與新協議的要求相比,我國商業銀行資本管理存在著相當大的差距,主要表現在:資本充足率可能進一步下降,現行資本充足率測算標準存在諸多缺陷,風險評估體系很不完善,等等。為迎接新協議實施后來自國內外金融市場的巨大挑戰,我國商業銀行應充分借鑒國際銀行業的先進管理經驗,發揮后發優勢,進一步拓寬籌資渠道,完善資本結構,初步建立以內部評級法為核心的風險評估體系,規范資本管理信息披露,繼續改善資產質量,捉高盈利能力,以便盡早與新協議的要求接軌,提高我國銀行業的國際競爭力。Capital operating has shown its great power from the " giant " huacheng in capital market to wanxiang that forged " the third " eye with capital operating, from the new no. 1 rich man liu yonghao to the upstart of user " friend soft in securities market under certification system, from the procuring of gold cup automobile in shengyang by automobile tycoon the first automobile works to the vast range reorganization of assets of lubei chemistry
從資本市場最早的「大鱷」華晨,到用資本運營打造「第三隻眼」的萬象;從新晉首富劉永好,到核準制下在證券市場「一夜暴富」的用友軟體;從汽車大王「一汽」收購沈陽金杯,到魯北化工大范圍的資產重組… …無不顯示出資本運營的巨大威力。Following the approval of the product by the hkmc board on 27 july, the hkmc has signed the reinsurance agreements with the approved re - insurers and has briefed the staff of the participating banks on the eligibility criteria and the processing procedures
繼按揭證券公司董事局在月日通過推出是項產品后,按揭證券公司已與各核準再保險公司簽訂再保險協議,並已向參與銀行的職員講解有關的資格準則和申請程序。The merger, split - up, dissolution or application for bankruptcy of an important solely state - owned company shall be subject to the examination of the state - owned assets supervision and administration institution, and then be reported to the people ' s government at the same level for approval
其中,重要的國有獨資公司合併、分立、解散、申請破產的,應當由國有資產監督管理機構審核后,報本級人民政府批準。Urban group s upm model is driven by 7 core operational drivers : visionary leadership ; six - star service ; exceeding customers expectations ; asset management ; continuous improvement ; green lifestyle ; and community care
富城卓越管理模式由7個核心導向帶動: 1卓越領導2六星標準3超越期望4資產管理5不斷改進6綠化生活及7關心社會。The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet
壞賬準備應當單獨核算,在資產負債表中應收款項按照減去已的壞賬準備的凈額反映。分享友人