現金收購資產 的英文怎麼說

中文拼音 [xiànjīnshōugòuzīchǎn]
現金收購資產 英文
acquisition of assets for cash
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 金 : Ⅰ名詞1 （金屬） metals 2 （錢） money 3 （古時金屬制的打擊樂器） ancient metal percussion instrum...
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 購 : 動詞（買） purchase; buy
  • 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...
  • 現金 : 1 （現款） ready money; cash; ready 2 （銀行庫存的貨幣） cash reserve in a bank; 現金儲備 cash re...
  • 收購 : purchase; buy
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects

    本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。
  2. The development of chinese capital market makes remarkable contribution to the development of china ' s economy in the past 15 years. first of all, the money that enterprises raise through the stock market offers fund for its enlarged reproduction. secondly, enterprises have set up modern enterprise system, improved company ' s government structure and offered the system guarantee to the future development by listing 。 moreover, the separation of fictious capital and material object capital realized by the capital market can realize the rational collocation of the fund and improve the efficiency of social resources and improve the industrial structure development by merger and acquisition

    中國資本市場發展近15年來對中國經濟的發展做出卓越的貢獻，首先，企業通過股票市場籌集到的資金為其擴大再生產提供資金保障;其次，企業通過上市建立起現代企業制度，完善了公司治理結構，對企業未來發展提供製度保障;再次，通過資本市場實現虛擬資本與實物資本的分離，可以實現資金的優化配置，進而提高社會資源的使用效率，並且通過兼并和收購，可以促進產業結構的完善和發展。
  3. To him, buying a car means a reduction of cash in hand for the procurement of an asset. however, if the government decides to purchase a new car for a particular department, under the existing cash - based accounting system, such cost will be regarded as an expenditure rather than an asset

    對他來說，購買汽車是將手頭現金減少，用以添置資產，但如果政府決定購買一部新的車輛作某部門之用，根據目前採用的現金收付制（以下簡稱現金制） ，這類費用皆被視為支出，而不會被列為資產。
  4. The plan is to finger out the laws and rules in favor of the venture capital ' s operation in order as soon as possible, establish the leading fund provided by government, offer governmental credit assurance and stock, reduce the tax to the high - tech enterprise, construct the polarizing investor frame including government, corporation, international investment company, achieve the legalization of private - collecting fund, quicken the course of endowment insurance fund of investment to the venture capital, that can solve the problem of capital shortage, to improve the rule - framework of the investment company, and expect to carry out the limited and partnership company. through the way of theoretics education and practice, introduce into the advanced technology and talent to promote the ability of investment specialist, strengthen the inspection to medi - agency and exploit the operation scope, bring forward a set of high - tech enterprise evaluating system suitable to choose the enterprise invested by the investment company. last, buy by corporation, and - techniqufi - and property right dealing market is the practicable exit channel comparatively

    即盡快制定有利於風險投資規范運作的法規及條例，建立政府導向基金，為高新技術企業提供政府信用擔保、政府采購以及稅收優惠等政策支持；構造由政府、大公司、國際投資公司構成的多元化投資者結構，盡快實現私募基金的合法化，加快社會養老保險基金進入風險投資的進程，以此方式解決資金短缺的問題；在目前有限責任和股份有限機構組織形式的基礎上，改善風險投資機構的法人治理結構，並建議早日實現有限合夥制組織形式；以理論教育結合實踐，引進國外先進技術和人才等方法促進投資專業人才能力的提高；通過加強對中介機構的監管和拓展中介機構風險投資中介服務，促進中介機構的建設，並結合實際提出一套適合於風險投資公司選擇投資項目的高新技術企業評估體系；最後建議以大公司收購和技術產權資本交易的方式作為目前較為可行的風險投資退出渠道。
  5. Meanwhile we should allow employee invest with human capital and take on limited assure liability, allow the enterprise buy employee stocks in particular situation and establish stock reserve system, and admit the validity of state - owned asset properly favorable deliver and fully exert revenue and finance levers. in addition, there are two points to explain

    放寬現行法律的限制，允許員工以人力資本出資，但對其評估必須依法進行，並預設有限擔保責任解決其責任承擔問題；允許國有企業在特定情形下回購員工股份，建立公司股票庫存制度；承認國有資產恰當優惠、配送的合法性，同時充分運用稅收金融杠桿以最大程度的推動員工持股制度改革。
  6. It now receives cash from many countries, and often, as is the case with us, must spend that money on products grown in the donor country

    現在，該組織從許多國家收到的是現金，而且往往就像在美國一樣，必須把這些資金用於購買捐贈國生產的產品。
  7. Chapter one describes all the forms of distribution and dividends, which include cash dividends, property dividends, a purchase, redemption, or other acquisition of shares, a distribution of evidences of indebtedness or promissory notes of the corporation, and shareholder dividend options

    根據股利的形式，股利分配的方式，通常有現金股利、財產股利、負債股利、股票股利、股票回購和清算股利，以及股利選擇權。根據用於股利分配的價值的來源不同，可以將股利分配分為收入盈餘分配、資本盈餘分配和資本的分配。
  8. " in addition to the business operation of dawning, shenzhen high - tech will be actively on the lookout to identify businesses with good development prospect, profitability track records, positive cash inflow and potentials of achieving synergy effects with the group s business, through shares swap, acquisition or investment by purchase of shares, to further expand, extend and develop our business operations. " added mr gong hanbing, executive director and president, shenzhen high - tech. dawning is a pioneer in developing high performance computer systems and servers

    深圳科技執行董事兼總裁龔漢兵先生補充：除發展曙光信息業務外，深圳科技仍會積極物色有實質業務、有增長前景、有盈利記錄、有正現金流，以及能與集團現有業務產生協同效應的高科技項目，透過換股、收購、參股或其他各種可行方式參與投資，進一步拓闊集團的業務領域。
  9. Some such examples may include ( but are not limited to ) : the different implications of paying with stock versus cash, the relevance of goodwill, the basic differences of buying assets versus stock, why a manager would make a 338 election ( or ( h ) or ( h ) ( 10 ) ), and / or the value of nols

    此類稅務規劃可能包括（但不限於）以現金或股票為對價之不同意涵、商譽與稅務之關聯、資產收購與股權收購之基本差異、影響經理人是否選擇適用所得稅法第三百三十八條（將股權收購視為資產收購）之因素、及營業損失凈額之價值等。
  10. The mbo is usually used by foreign listed companies in business divestiture, spin - off, anti - hostile acquisition, as well as by diversified parent companies when in need for raising cash in order to avoid financial crisis or to divest their subsidiaries, therefore it is purely market - oriented

    國外上市公司一般在分拆業務、剝離資產、反敵意收購以及多元化經營的母公司為避免財務危機和籌集現金從而剝離子公司等情況下實施管理層收購，因此mbo在西方完全是一種市場化行為。
  11. In the aspects of choice that make the price method, because of canning compare the company analysis method with can compare the bargain analysis method must have the prosperous capital market, more case example, lack domestic current the bargain of the state - owned property to say, very much the enough case example props up. and buy the market multiple analysis method analyze first public of and buy the market bargain multiple, and usually is trading the scale to ascend to take into the restrict with the industry category, for example, can be provided as analytic bargain a bargain for being limited by this front in six months, target company in the electric power profession, the scale limit in 50, 000, 000 dollars including, this kind of method and ca n ' t provide the help of high times. but the dividends usuallies convert into cash to analyze the method to get the analysis of the bonus from the target company to the value that get the target company. the above method exsits current state - owned property make price very much the localization of the different degree, the past a text tries to use value analysis method as to lends support to the method, the cash discharge converts into cash to analyze method ( the method of dcf ) as the main method, the certain state - owned property procures the price. among them, use the cash discharge converts into cash to analyze the method makes sure the income is after procuring, value analysis the method gets of result the conduct and actions manages with state - owned property the section to make the basis of the price for the state - owned property, two kinds of methods is mutually combinative, make sure the state - owned property procure the price

    以上方法對于目前國有資產的作價都存在不同程度的局限，故本文嘗試用賬面價值分析法為輔助方法，現金流量折現分析法（ dcf法）為主要方法，確定國有資產收購價格。其中，用現金流量折現分析法確定收購之後的收益，賬面價值分析法得到的結果作為與國有資產管理部門就國有資產作價的依據，兩種方法相互結合，來確定國有資產收購價格。同時論文對國有企業收購整合的模式作了積極的探索，地方電力公司投資新的水利發電項目往往同時有一部份是排灌、防洪等非經營性的，或稱為公益性的無收益項目，論文對新建項目的經營性資產與非經營性資產合理比例作了深入的探討，重慶大學碩士學位論文並建立了分析模型，對于新項目的投入資金結構進行了較為深入的分析，並建立了相應的項目融資模型。
  12. Study suggests the main constraints of management buy - out : it ' s groundless to fix a price, the information published not confirm with regular standard, purchase procedure is not transparent, purchase action is not with market law, and also policy restriction. consequently, the paper put forward solutions to improve management buy - out : 1 ) the policy to evade the inside risk : the main way is to select suitable enterprises to develop management buy - out ; 2 ) to ensure the transparent and the market standard of the purchase procedure : the main point is to guarantee the justification of the purchase price, to strengthen the transparent of the information announcement ; 3 ) to consummate the mechanism of supervise government : which the work should be done in the supervise department of government ; 4 ) to emancipate the mind, decrease the government action in the enterprises purchasing ; 5 ) to care for the latter developing of the mbo, the purpose of mbo is to pursue the biggest profit of the enterprise ; 6 ) to consummate the environment of circulating necessary funds ; 7 ) to solve the funds and taxes problems of mbo, this is a better way to solve the problems of mbo

    一是管理層收購定價方面的法律依據不足：二是信息披露不夠規范，現階段運作或已完成的mbo案例在進行信息披露時尤其是披露其資金來源時多諱莫如深，令投資者對其資金來源皆產生懷疑；三是收購程序不透明，歸根到底也是法律方面的不足，缺乏相關的公正的運作程序和政策保障；四是收購行為非市場化，我國的管理層收購結束之後往往僅僅是相對控股，股票繼續交易，所有者與經營者分離的問題並沒有從根本上得到解決，所有權與經營權相統一的目標沒有達到，這就可能造成大股東也就是內部人侵吞中小股東利益將更為便捷；五是融資渠道潰乏，主要是國家政策和法律的障礙限制了mbo的融資渠道；六是服務市場不夠發達，主要是中介市場缺乏高素質的專業人才，無法滿足客戶進行mbo的需要，從而限制了mbo在中國的運行；七是政策限制，主要對合法的收購主體的限制、收購規模的限制、收購時點的限制以及收購資金來源的限制。
  13. Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group

    資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。
  14. 5. payment cash, assets exchange, assumption of debt, creditor payment and hybrid payment are the five feasible means of payment in backdoor listings

    五、價款支付方式國內買殼上市的價款支付方式主要有現金支付、資產置換支付、債權支付、混合支付、承擔債務的零成本收購等5種方式。
  15. In the light of the financial risk disposal experiences of the developed risk this article analyzes deeply the drawbacks and obstacles related regulations and the challenges to our financial supervisor which come from the risk of imperfect small and medium financial institution, and then put forward some suggestions on these problems systematically. the author believes in order to dissolve the risks of imperfect small and medium financial institution, at first we should make a right judgement on it, hold six principles ( including disposal, salvage, combination. . ), take some measures such as ego salvage, government - salvage, reconstruction, acquire or annexation, administrative close and rescission

    本文研究認為，要有效化解與處置有問題中小金融機構風險，首先就要對出現流動性困難、資不抵債、出現支付困難等有問題中小金融機構進行正確判斷，要充分把握有問題中小金融機構風險的依法處置、努力救助、分類處置、內外結合、維護金融穩定和社會安定以及風險責任追究等六大原則，合理採取自我救助、政府救助、同業救助、重組、收購或兼并、依法行政關閉和撤銷、依法破產清算等風險化解和處置措施。
  16. However, the investment banks hi china have many service defects, which makes them bear the features of " primary investment banks ". the defects are : the key services such as the services concerning merger and acquisition are not adequate, they are short of experience with respect to the instruction and evaluation of the corporate development strategy. so they have no way to give consultation to corporate about the correlation and conformity of the acquisition and that whether the added profit and cash debit are higher than the cost of the merger and acquisition

    然而，目前我國投資銀行還存在較大的業務缺陷，呈現「淺度投資銀行」特徵，收購兼并等投資銀行核心業務不足，國內投資銀行對于企業的發展戰略和評估缺乏相關經驗，企業關心的並購雙方戰略相關性與整合力以及並購后能否產生高於收購成本的新增加利潤和償還借款的現金收入，這些投資銀行都無法提供咨詢服務。
  17. This paper conducted a relatively deep and systematic exploration from the following aspects : 1. the course of choosing the merger was systematically demonstrated, and 4 modes of assessing the objective agribusiness " value ( asset basement method, income method, discount cash flow method and formulary assessment ) were presented and discussed. 2

    本文主要從以下幾個方面作了較深入和系統的探索： 1 、系統地論證了企業並購的選擇過程，論述企業並購重組過程中適用價值評估的四種定價模型：資產價值基礎法、收益法、貼現現金流量法和公式評估法。
  18. The practice is emerging as a vehicle for financing capital projects and production - sharing ventures, for ensuring the repatriation of profits from investments in countries beset by external debt and hard currency shortages, and for competitive bidding on major nonmilitary government procurements

    它的出現為金融資產項目和商品共享企業提供了一種工具，確保了投資者對被外債和嚴重貨幣短缺困擾的國家的投資利益的回收，並為政府競標主要的非軍事采購
  19. There are two measures to take use of the efficient allocation of resources in stock market : one is the added resource allocation, by adjusting the structure of share issue it makes the resources added into highly growing companies ; the other is the allocating of the resources existent, by mergers and acquisitions, it allocates the resources existent again

    股票市場資源配置效應的發揮途徑有兩種：一是增量資源的配置，即通過調整發行和配股結構，將增量資金引入高效益高成長性的企業中去；二是存量資源的配置，即通過兼并收購和資產重組，對現有存量資本進行重新配置。
  20. This paper dissertates the problems in the accounting reform of the public institutions of our country : changing the public institution accounting into state - owned non - profit organization accounting in the accounting system of government and non - profit organization ; establishing a separate accounting system for the state - owned non - profit organizations ; adding accounting rules for economic transactions in central revenue and payment by the country and the government central purchase ; dividing the existing accounting factors of net assets into two accounting factors : funds and balance

    筆者論述了我國事業單位會計改革的主要問題：將事業單位會計改變為政府與非營利組織會計體系中的國有非營利組織會計、單獨制定國有非營利組織會計準則、增加國庫集中收付和政府集中采購經濟業務會計核算的規定、將現行的凈資產會計要素分為基金和結余兩個會計要素等。
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