自有資產 的英文怎麼說
中文拼音 [zìyǒuzīchǎn]
自有資產
英文
proprietary- 自 : Ⅰ代詞(自己) self; oneself; one s own Ⅱ副詞(自然;當然) certainly; of course; naturally; willin...
- 有 : 有副詞[書面語] (表示整數之外再加零數): 30 有 5 thirty-five; 10 有 5年 fifteen years
- 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...
- 自有 : self-existent
- 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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In present dissertation, most stirpses are repartitioned and redefined, and the structure characteristic, course of formation, cause of formation, function and risk of stirpses are analyzed. the main conclusions are : [ 1 ] rapid development of corporations engenders urgent demand of financing, conflict between capital market imperfection and demand of financing leads corporations to control listed corporations by purchasing " shell " and enhance it ' s financing capability ; [ 2 ] two kinds of pricing institution of stock provides stirpses for controlling listed corporations by low cost, monitoring institution imperfections provides corporations for operating listed corporations. adjust of national assets provides more " shells " ; [ 3 ] more private corporations purchase listed corporations, some of them form stirpses ; [ 4 ] stirpses have positive influence about adjusting industry and enhancing capital market financing function ; [ 5 ] stirpses magnify financial risk by controlling listed corporations, and transform listed corporations from shareholders benefit to block shareholder benefit, having tendency of infracting shareholders benefit
本文主要的結論: [ 1 ]中國企業的迅速發展對融資有迫切的要求,中國國內資本市場發展不完善與這種強烈的融資需求的沖突導致了企業尋求通過買「殼」的方式控制上市公司,以此來提高自身的融資能力; [ 2 ]中國上市公司股票的兩種定價機制為「系」低成本控制上市公司提供了可能,監管機制的不完善為「系」提供了操縱上市公司的空間,國有資產在調整過程中從部分競爭行業退出,為資本市場提供了一定數量的「殼」資源; [ 3 ]民營企業紛紛買「殼」上市,在這個過程中,部分實力突出的企業形成了「系」 ; [ 4 ] 「系」現象對進行行業整合、提高資本市場融資能力等方面起到了積極的作用; [ 5 ] 「系」通過對上市公司進行的操縱放大了金融風險,將上市公司的股東利益最大化變為大股東利益最大化,存在著侵害小股東利益的潛在傾向。At present the finance industrial in china faces great challenges, and the proclamation of basel agreements makes a higher requirement on the capital quality 、 free capital and internal risk controlling
目前我國金融業面臨wto的挑戰, 2001年新的巴塞爾協議出臺,也對銀行的資產質量和自有資本,內部風險控制提出了更高的要求。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。It will make university - run enterprises a marketing main part of assuming limited liability, running by themselves, assuming sole responsibility for its profits or losses and paying rate according to law, which can help assume the responsibility of maintaining and increasing the value of state - owned assets, safeguarding the university ' s legal interests and avoiding effectively the marketing venture
使校辦企業成為承擔有限責任、自主經營、自負盈虧、照章納稅的市場主體,並對國有資產承擔保值增值責任,依法保護學校合法權益,有效規避校辦企業經營風險。The state asset management commission, acting as the pointed department of national capital administration, becomes the owner ' s representative. it entrusts the state share to capital performing organs through signing agreement, making the later the real owner of state - owned share, so as to optimizing ownership structure of the soe from the aspect of quality
國資委作為國有資產行政管理的專職機構,成為國有股的所有者代表,它通過簽訂契約將國有股授予自主經營、自負盈虧的中介經營機構,使後者真正成為國有股的「人格化」主體,從「質」上優化國有企業的股權結構。In the part of case study, the article applies " porter ' s competition adavatge theory, " swot analysis ", " bcg matrix " and " webster and wind model ", to analyze the industry, enterprise situation, capital managemt revenues, market and customer of xingfa. in the end part of the case study, the article draws out a detailed production, investment and management project for the xingfa, confirms that the aim of investment and management of xingfa is to minimize the production cost, to reduce effctively marketing cost, to develop the competitive brand, and to increase market share as soon as possible, the article detailedly discusses the buyers " behavior, as well as industrial merge behavior, and gives strategic analysis on practical and typical issues of xingfa
案例分析部分,根據案例部分提供的素材和作者收集的其他有關資料,運用行業競爭5種壓力模型、 swot分析方法、 bcg矩陣,韋伯斯特和溫德模型等管理、經濟、投資方面的理論,對興發空調公司作了行業環境分析、企業狀況分析、市場及客戶分析、資本運營分析,最後對興發空調公司生產投資管理方案作了詳細的規劃,確定了公司投資管理的宗旨是自有資本收益的最大化,公司的資本市場定位在充分籌借低成本資金,有效地降低經營成本、追求成為市場上的強勢品牌,盡快提高市場佔有率。Based on the analysis of types and sources of risks that confront commercial banks, the paper first determines the methodology for its research, i. e. mathematical statistics for quantity factors and the fuzzy discriminating analysis for the quality factors. combining the evaluation approaches of the banks in germany and china, the paper gets 13 common indices, and with mathematical statistical method, chooses 4 factors that will influence customer credits : equity capital / total asset, velocity of stock in trade, velocity of total assets and payoff rate of total sale. the four factors with liquidity factor reflect the customer ' s financial characteristics, such as capital structure, operation, earnings and liquidity
在理論分析的基礎上,結合德國和中國有關銀行的客戶資信評價方法,在得到影響客戶信用13個常用指標的基礎上,利用數理統計分析方法( t檢驗、多元判別分析和逐步判別分析等)得出影響客戶信用的四個因素:自有資本率、存貨周轉率、總資產周轉率和銷售盈利率,他們反映了企業資本結構、經營狀況和盈利水平,加入企業的流動性以後,它們決定了客戶的財務特徵。Legal person share is fingering person ( unit ) the stock that the convert after weighing appraise with the asset of the share of own reserves subscribe or former cooperative becomes
法人股是指法人(單位)以自有資金認購的股份或原集體企業的資產重估后折算成的股份。Share of hold of legal person share basically includes to launch an unit ( to building joint - stock company character ) with etc the legal person of all sorts of property ( unit ) the share with subscribe of its own reserves ; former cooperative weighs the stock that the convert after appraise becomes with its asset ; original company reorganizations when be joint - stock company, will former company is redundant the worker award fund that did not deliver turns the worker shares share, its droit still puts in an unit ' s charge, the individual was not used, have and discretion ; can hold according to concerned regulation the share of bank or hold of investment of place of other finance orgnaization
法人股持有股份主要包括發起單位(對新建股份公司而言)以及其他各種性質的法人(單位)以其自有資金認購的股份;原集體企業以其資產重估后折算成的股份;原有企業改組為股份公司時,將原企業多餘未發的職工獎勵基金轉作職工共有股份,其所有權仍歸單位,個人沒有使用、佔有和處理權;按照有關規定可以持股的銀行或其他金融機構所投資持有的股份。The problems in it lie in : 1 ) poor operation situation and decreasing competition ability which symbolized decreasing asset flowablity, insufficient equity capital, huge bad asset and centralization of financial risk ; 2 ) uncertain operation surrounding which comes from the incoming of foreign bank and the developing of financial securitization with china ' s entrance into the wto and the globalization and synthesization on finance
國有商業銀行的問題在於:一方面,經營狀況不理想,競爭力下降,表現為資產流動性下降、自有資本不足、巨額不良資產、金融風險集中;另一方面,隨著入世和金融的全球化、綜合化,外資銀行的進入和金融證券化的發展使商業銀行處于更加不確定的經營環境。The resource of internal financing comes from company ' s internal fund, the part of fund accumulation of producing and operating, cash from depreciation, or capital from remaining earning
內部融資的來源公司的自有資金,以及在生產經營過程中的資金積累部分,在公司內部通過計提折舊而形成現金,或通過留用利潤等增加公司資本。The author believes that mbo itself will not lead to the loss of state - owned assets while only abnormal and opaque mbo will lead to the loss of state - owned assets. mbo is also not panacea that can solve all the problems
作者認為, mbo本身不會造成國有資產的流失,不規范、暗箱操作的mbo才可能造成國有資產的流失; mbo也不是靈丹妙藥,它有自己的適用范圍,超越了這個范圍,可能會適得其反。Article 12 the registered capital of an enterprise as a legal person represents the total value of the property the state entrusts to it for operation and management or that of the property owned by the enterprise itself
第十二條注冊資金是國家授予企業法人經營管理的財產或者企業法人自有財產的數額體現。Self - owned assets held for rent by a business which is not in the investment or leasing business
指非以投資或出租為業之商業供作出租之自有資產。Enterprises with foreign investment shall be given priority to handle the mortgage loan by the banks when they loan on mortgage with their own assets
外來投資企業以自有資產向銀行辦理抵押貸款,銀行可以優先辦理。With over 50 million yuan assets capital and 25, 000 square meter area, it can produce 18 varieties of plastic packing machine
企業自有資產5000多萬元,廠區面積25000平方米,擁有高素質的技術隊伍和一流的生產加工設備。Article 23 a custodian or a custodian outside the territory of china shall severely separate its own assets from the assets under the management of the qdii
第二十三條託管人、境外託管人應當將其自有資產和境內機構投資者管理的財產嚴格分開。Article 27 the domestic custodian and overseas escrow agent of an insurance company shall strictly separate their self - owned assets from assets in their custody ; they shall open and manage different accounts for overseas use of foreign exchange funds of different insurance companies
第二十七條保險公司的境內託管人和境外託管代理人必須將其自有資產和受託資產嚴格分開,必須為不同保險公司境外運用的外匯資金分別設置賬戶、分別管理。Presented by dr. warren huang to 20 global central bank governors conferences 1999 - 2002 and global finance conference on global corporate governance at peking university, may 29 2002, beijin and asian finance, business forum, on asset backed securitization conference, kula lumpur, sept. 30, 2002
近日本銀行宣布收購十大銀行四百億績優股呆帳以提高自有資產比2002年5月28 , 2002 ,北京大學金融企業研究中心舉辦之國際金融大會北京香山飯店及5月29 ,日2002對北京大學光華管理學院師生演講Liyuan plaza, occupying 5. 4 acres, is located in wensan road 88 #, hangzhou, and here is a building area of 100, 000m2, the plaza, including liyuan mansion, liyuan assembly hall, and liyuan technology block, has multifunctions such as business offices, trade, entertainment and recreation
位於杭州市文三路88號,佔地33畝,總建築面積近10萬平方米,由立元大廈、立元會館、立元科技樓三部分組成的,集辦公、貿易、休閑、娛樂為一體的綜合型置業廣場,為集團公司自有資產。分享友人