無息公債 的英文怎麼說

中文拼音 [wúxīgōngzhài]
無息公債 英文
flat bond
  • 無 : 無Ⅰ動詞（沒有） not have; there is not; be without Ⅱ名詞1 （沒有） nothing; nil 2 （姓氏） a surn...
  • 息 : Ⅰ名詞1 （呼吸時進出的氣） breath 2 （消息） news 3 （利錢; 利息） interest 4 [書面語] （子女） on...
  • 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 無息 : interest free無息存款 interest free deposit; 無息貸款 interest free credit; interest free loans; ...
  1. A few appropriated part of the funds and invested them in municipal infrastructure lacking commercial value, plunging them into severe financial difficulties and disabling them to repay the principal and interest on their loan to the creditor banks or financial organizations. as a result, the borrower and lender came into commercial dispute, with some of the borrowers even declaring bankruptcy

    但有些公司透過地方政府的擔保，或者以土地抵押形式，在香港依法向海外金融機構取得貸款，少數公司更將部分資金挪用於缺乏商業價值的市政建設上，最終因為經營不善和其它原因，陷入財政困難，無法依期向債權銀行或金融機構償還本息，產生商業糾紛，有些更宣布清盤。
  2. From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered

    第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。
  3. By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination

    以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。
  4. The value created by enterprise every year is the residual income, from which all costs should been deducted, and it still could not be depicted by traditional evaluation systems vividly, such as roe and eps. the main defects lay on two aspects. one is that only the debt capital is directly considered to the gain - or - loss of that year

    主要缺陷在以下兩方面： （ 1 ）傳統指標的計算只有債務資本成本計入損益表，而權益成本被忽視了，從而導致成本的計算不完全，因此無法判斷公司為股東創造的價值的準確數量； （ 2 ）傳統指標的計算以會計報表信息為基礎，而會計報表信息由於其固有的缺陷對公司業績的反映本身就存在部分失真。
  5. Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching

    在對各種價值相關研究模型充分理解的基礎上，本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型，並根據所研究的具體問題對模型進行了修正，用以檢驗我國a股上市公司會計數據的價值相關性，研究結論如下： 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高，反而逐年降低； 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效，這可能是我國資本市場中特有因素造成的； 3 、與2000年相比， 2001年會計數據不但沒有更謹慎，反而更「激進」 ； 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值，有待今後做進一步的研究。
  6. At the end of 1999, the hkmc has successfully issued a total of $ 11. 4 billion of unsecured debts through its $ 20 billion note issuance programme ( nip ) and $ 20 billion debt issuance programme ( dip ), making it one of the most active issuers of hong kong dollar fixed rate securities

    一九九九年年底，按揭證券公司透過本身的200億元債券發行計劃和200億元債務工具發行計劃，成功發行合共114億元無抵押債券，成為最活躍的港元定息債券發行人之一。
  7. On the other hand, absolute risk is lower than for equities because coupon payments cannot be waived and, in the event of a default, bondholders are ranked highly among creditors

    另一方面，這些債券投資者承擔的絕對風險卻又低於股東，因為息票的付款是不能勾銷的，而在公司無法還債時，債券持有人的債權，有很高的優先權。
  8. You had dreamed that a ship had entered the harbor at havre, that this ship brought news that a payment we had looked upon as lost was going to be made

    你說自己做夢看到一艘船駛進了阿弗爾港。這艘船帶來了一個消息，據說我們認為毫無希望的一種公債快要還本了。
分享友人
分享到 Line

分享到臉書