營業不利 的英文怎麼說
中文拼音 [yíngyèbùlì]
營業不利
英文
bad business-
Some firms, like prudential - bache securities inc. which had hoped to ride out the downturn by paring unprofitable businesses, are now abandoning lines they once viewed as essential, like investment banking
有些公司，例如普天壽?貝池證券公司曾希望以逐漸削減沒有利潤的生意的方式度過不景氣，現在放棄商業融資等原來以為必要的營業。Further expansion is planned, with the emphasis increasingly on developing foreign business v firstly via the offices which have already been set up in the netherlands for benelux, denmark for scandinavia, great britain, spain, france, italy, asia, eastern europe cis and the close sales partnership in the usa, and secondly by developing our nettetal sales department, in order to provide better support for our sales partners in additional countries
Terratec並不自滿于德國市場的亮麗表現，對于未來的企業版圖與市場擴張有其持續性與全盤性的規劃，業務推展重點已將觸角延伸于發展其海外市場。首先， terratec的海外據點相繼成立：荷蘭丹麥英國西班牙法國義大利東歐亞洲以及美國，接著擴編terratec nettetal總部的營業部門，為其餘海外國家當地的經銷商及事業伴提供最好的技術和銷售支持。Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies
摘要子公司的財務控制問題日顯突出，解決的對策是：建立科學的子公司股權控制結構；加強對子公司進行授權控制；建立科學的責任預算制度；制定科學的財務報告制度；利用現代化的信息網路系統，建立經營業務結算網、會計核算網和網上銀行結算系統；完善對子公司的考核指標體系；向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計，實現對子公司的財務監督。Being outdate and simplistic, the evaluation method attach too much importance to the short - term financial index, fostering the short - term success and opportunism, which will do harm to the long - term development and evolution of the enterprise
評價方法也很單一，片面強調短期財務指標，助長企業經營管理者急功近利的思想和短期投機行為，因而不利於企業的長期發展。If be brought about because of management not to be pooh - poohed, that is sued be opposite possibly also you are adverse, so the other reason such as the environment is brought about cannot do business normally, both sides talks things over abhorrent when can sue to people court
假如是因為經營不善而導致的，那就算是起訴了也可能對你不利，如是環境等其他原因導致無法正常營業，雙方協商不一致時可以向人民法院起訴。However, where a secondary line is too small to be included in the indices, the xd adjustment is calculated using the dividends paid on the main line and the combined share weighting
但是，非主營業務的數值太小了可以忽略不計入指數，除權調整就用主要業務的支付紅利和加權的股份比重計算。Not only motivate the talented person as well as reduce the rate of brain drain, but also make the enterprise avoid the overage cost on human being. make the employee of the enterprise could share in their work production reasonable, meantime not to the extent of made the enterprise less surplus to impact its long - term development these subject all need the enterprise to contain a fair remuneration system. the good remuneration system can draw on, retain the elitist, but the unmerited remuneration system would then bring crisis, moreover to impact the normal business of the enterprise
人才為企業的生產經營活動作出貢獻，企業根據其能力及業績貢獻來付給人才報酬，但是如何界定人才應得的報酬以及人才的勞動力市場價值，並實現企業人力報酬的內部公平與外部公平，既要充分調動人才的工作積極性，降低人才流動率，又要使企業不至於承擔過多的人力成本；使企業的員工能合理分享其工作的成果? ?企業的利潤，同時又不至於使企業因為分享利潤過多自身內容提要粵， ， ，巴粵巴里巴里巴里日口口口盈餘過少而影響企業的長遠發展。As a result of the productivity drive of the company, mr. grant wants to close down unprofitable departments.
為了提高該公司的生產率，格蘭特先生要精簡公司中不能贏利的營業部。Leopold bloom aged 6 had accompanied these narrations by constant consultation of a geographical map of europe political and by suggestions for the establishment of affiliated business premises in the various centres mentioned
利奧波德布盧姆時年六歲一邊聽著這些故事，一邊不斷地參看歐洲政治地圖，並建議在上述各個中心城市設立營業所。Around the central issue of how raise the chain building materials supermarket management, with the marketing management, the serve marketing theory etc. as guide, regard improving the marketing management of the building materials supermarket of the chain as the starting point, surrounded in the center of how structure with modern chain building materials supermarket characteristic management system of marketing, analyzed the insufficient that the building materials supermarket of the chain existed during marketing management at present. base on the consumption habit of the local consumer, regional actual conditions, and combine with my working experi ence in that firm, i have carried on the deep investigations, adopted the demonstration and reiteration method, have systematically studied the relation of the inner marketing, the serve marketing strategy, 4p ' s marketing tactics, the strategy of corporate image, the customer satisfied, enterprise profit ability existed direct relevant relation in the building materials supermarket of the chain and propose a competitiveness model against chain building materials supermarket., thus proposes some feasibility suggestions in improving the marketing management and the key competitiveness of the building materials supermarket
筆者圍繞著如何提高連鎖建材超市的營銷管理工作這一中心問題，以營銷管理學，服務市場營銷學等理論作為指導，以提高連鎖建材超市的營銷管理工作為出發點，圍繞著如何構建具有現代連鎖建材超市特點的營銷管理體系為中心，針對目前連鎖建材超市在營銷管理中存在的問題和不足，立足於歐倍德連鎖建材超市無錫店當地消費者的消費習慣，地區環境等實際情況並結合筆者在該單位工作的一些經驗和體會，進行了深入的調查研究，採用實證、規范相結合的方法，系統地研究了連鎖建材超市的內部營銷，服務營銷戰略， 4p營銷組合，企業形象戰略，顧客滿意，企業盈利能力之間存在的直接的相關關系，並提出了一個針對連鎖建材超市特點的競爭力模型，從而為改進連鎖建材超市的營銷管理，不斷提高連鎖建材超市的核心競爭力提出一些可行性建議。The e - commerce is based on internet network and pushing the economic globalization corresponding by the continuous development of computer, network and communication technique. the e - commerce influence on the tax theory and tax system that established on the traditional business deeply, involving vat, business tax, income tax for both enterprise and individual, tariff, stamp tax, etc because of the dummy, digital and confusable characteristic contrasting to the traditional business. and it also contributes to our economy development and tax base enlargement
電子商務會給商家帶來巨大的發展機遇和豐厚利潤，但電子商務不同於傳統的貿易方式，由於其的虛擬化、數字化、隱匿化等特點，對建立在傳統的生產、貿易方式基礎之上的現行稅收理論、稅收制度和稅收征管影響廣泛，涉及到增值稅、營業稅、關稅、所得稅、印花稅等多個稅種，給我國稅收提出新的而且相當嚴峻的挑戰，同時也為我國促進經濟發展，擴大稅收來源提供新的機遇。Trading profit fell by 7 % due to disappointments in non - core activities, confirming the logic of the actions we are taking
由於公司非核心業務經營業績不佳，交易利潤下降了7 % 。證明我們目前所採取的行動是合理的。Firstly, in chapter one, the author divides the whole evolving process of financial performance measurement into four phases : cost - oriented performance measurement period, profit - oriented performance < wp = 7 > measurement period, comprehensive - investment - effectiveness - oriented performance measurement period and value - oriented performance measurement period. through the review of the evolving process, we can come to the conclusion that, whatever period an enterprise is in, it needs proper core financial index which is suitable to its management characteristics ; as its operation circumstances change, core financial index should be properly changed. and how to correctly select the core financial index which is suitable to management needs in the 21st century ' s new economy period
首先，在本文的第一章，筆者按照不同時期企業經營業績評價的核心和重點的不同將財務業績評價方式的發展的過程劃分為的四個階段：成本業績評價時期、利潤業績評價時期、講求投資綜合效益的評價時期以及追求企業價值最大化的評價時期，通過對財務業績評價方式的歷史演進進行簡要回顧，說明任何時期的企業經營業績評價都有相適宜的核心財務指標，並且隨著經營環境的轉變，核心財務指標應當有所革新。In this paper, enterprise - operators are viewed as top managers who are entrusted by their enterprise - owners to take the responsibility for the operation of the enterprises ; entrepreneurs are successors of those enterprise - operators who can effectively combine long - run development of their enterprises and the maximum of their individual benefits, by applying their enterprise - operator - type human capital to analyses, judgments and comprehensive decisions in terms of their production and transaction activities, and undertaking the corresponding risks ; warders refer to the degraders of enterprise - operators who perform unsuccessfully or under the average because of their la ck of human capital or efforts. becoming entrepreneurs is the aim that enterprise - operators expect to reach ( but not necessarily the aim they initiatively pursue. ). enterprise - operators themselves do not wish to degenerate into warders
筆者認為企業經營者可以解釋為受企業所有者委託專門從事企業經營管理活動並對其結果承擔責任的高級管理人員；企業家是以經營企業為職業，通過利用自身經營型人力資本，對企業生產性活動和交易性活動進行分析判斷、綜合決策、組織協調與學習創新活動並承擔風險，最終實現了企業長遠發展和自身最大利益有效結合的人，企業家是經營者中的成功者；而所謂看守人是指經營者中由於自身人力資本所限或努力不足而經營失敗或經營業績低下者，看守人是企業家的對稱，是經營者中的劣化者。In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。Being another innovation on the mode of rural management and the form of industry organization after the household output - linked contract responsibility system, the agricultural industrialization management is propitious to prolong the agricultural industry chain ; promote the qualifilization of agricultural product, the elaboratilization of agricultural processing and the regionalization of agricultural layout ; give full play to the regional resource advantage ; cultivate and develop the distinctive industry
農業產業化經營是繼家庭聯產承包責任制以後我國農村生產經營方式和產業組織形式的又一次創新，它有利於延長農業產業鏈，促進農產品生產優質化、農產品加工精細化、農業布局區域化，發揮各地區資源優勢，培育和發展特色產業。農業產業化經營離不開小城鎮的支持。It is stipulated in chinese labor law that an enterprise shall not cancel its labor contract with an laborer while the laborer is receiving medical treatment for diseases or injuries within the prescribed period, unless he seriously violates labor disciplines or the rules and regulations of the enterprise, or causes great losses to the enterprise due to serious dereliction of duty, or is ordered for criminal responsibilities in accordance with the law
根據中國勞動法規定，除非雇員嚴重違反勞動紀律或者用人單位規章制度，或者嚴重失職，營私舞弊，對用人單位利益造成重大損害，或者被依法追究刑事責任，雇員患病或者負傷，在規定的醫療期內，企業不得解除勞動合同。Chapterv : firstly, the article compare the operation performance of listed companies before merger with after merger by financial appraisals of return of equity and gross profit ratio, the result of the empirical research indicates : the decline of operation performance lead to amalgamate directly, and merger and acquisition can ameliorate the short - term financial situation, but ca n ' t stop the decline of operation performance from angel of long - term
第五部分：首先，從財務的角度，通過凈資產收益率、主營業務利潤率評價了上市公司並購前後經營業績的變化，研究表明：公司經營業績下滑是導致公司並購的直接動力，並購后存在短期財務狀況改善的現象，從長期看經營業績繼續下滑不可遏制。Investing in the project of the tertiary industry ( not include the development item of the real estate ), the investment in fixed assets is above 5 million yuan, from is it open profit - making year case to build up, one year is it reward to pay income tax place 100 % retained in fact according to enterprise, reward according to place 50 % retained in the 4th ? 5th year
投資第三產業項目（不包括房地產開發項目） ，固定資產投資在500萬元以上的，從建成營業獲利年度起， 3年內按企業實交所得稅地方留成的100 %獎勵，第4 - 5年按地方留成的50 %獎勵。The research indicates that the cash utilization efficiency in the listed company of this profession is not high overall ; the comprehensive efficiency of cash utilization and the profit margin of main operations have strong relevance ; the cash investment scales of the majority of enterprises increase progressively ; and many companies have a low efficiency of the collection fund utilization
研究表明，該行業上市公司總體現金使用效率不高，現金使用的綜合效率與企業主營業務利潤率存在較強的相關性，大部分企業在現金投入上表現為規模遞增，較多公司存在籌集資金使用效率不高的情況。分享友人