負債股利 的英文怎麼說

中文拼音 [fùzhàigǔlì]
負債股利 英文
liability dividend
  • 負 : Ⅰ名詞1 （負擔） burden; load 2 （虧損） loss 3 （失敗） defeat Ⅱ動詞1 [書面語] （背） carry on th...
  • 債 : 名詞（欠別人的錢） debt; loan
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 負債 : 1. （欠人錢財） be in debt; incur debts 2. （資產負債表的一方） liabilities
  • 股利 : capital bonus
  1. There are many mechanics can be used, such as the preference share, the redeemable preference share, convertible preference share, the income bond, the anti - dilution clause, the protection against dilution, mandatory dividend, convertible preference bond, participating preference share, etc. however, in the contract freedom, some stakeholders, such as creditors, minority shareholders, suffer from significant information imperfections and negative externalities

    原因在於，當公司向股東分配股票，包括股票股利、資本公積金轉增股本時，不會導致財產流出公司，不會減少對優先股股東和債權人的擔保財產，通常不會損害優先股股東和債權人利益，不會對優先股股東和債權人產生負的外部性。克服負外部性的機制之一是，通過程序強制，為第三方參加締約創造機會。
  2. There are cash dividend, stock dividend, debt type dividend and stock buy - back in fact in payment forms of the dividend

    股利的支付形式一般有現金股利、股票股利、負債式股利和股票回購。
  3. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  4. 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。
  5. Cash dividends, reduce retained earnings and become a current liability when declared.

    現金股利，在宣布時將減少保留盈利並成為一項流動負債。
  6. The paper point out that the most important risk is the redeem risk in the management of the open - ended fund, so the fund manager can reply on the management of redeem risk to the liquidity risk. according to the specialty management in the liquidity risk of the open - ended fund, there are three aspects : the first is that the fund holder structure problem ; the second is the restriction of the fund investment object and the problem assets assignment

    然後利用我國開放式基金的數據，通過granger因果關系檢驗得出了股票指數對開放式基金贖回風險有顯著影響的結論;由此構建出開放式基金的贖回資金量函數和流入資金量函數，並且得出相應的留存現金的決策模型和應對贖回風險的策略，並指出基金經理可以通過資產和負債兩個角度來對開放式基金進行流動性風險的管理。
  7. Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including short - term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, dividends payable, other payable, provision for expenses, etc

    流動負債是指將在一年或超過一年的營業周期內償還的債務，包括短期借款，應付票據、應付帳款、預收帳款、應付工資、應交稅金、應付利潤、應付股利、其他應付款、預提費用等。
  8. The research conclusion indicates : the listed companies of china choose equity - financing first, bond - financing second ; in the bond - financing, the companies prefer to current liabilities ; the factors which impact the financing structure are the profit, the growth, the dividend, the equity - structure, the repayment - ability and the bankruptcy - cost. next the author analyses the financing - cost of the listed companies of china

    研究結果表明:我國汽車製造業上市公司首選股權融資，其次才是債權融資，在債權融資順序中，上市公司更加偏好短期負債融資而非長期負債融資;對我國汽車製造業上市公司融資結構的形成具有顯著影響的因素主要包括企業利潤因素、企業成長因素、股利分配因素、股權結構因素、償債能力因素和破產成本因素。
  9. For example, tighter monetary policy may raise the riskiness of shares themselves by raising and weakening the balance sheets of publicly owned firms ( bernanke and gertler, 1995 )

    例如，進一步緊縮銀根提高了利率成本，弱化了公眾公司的資產負債表，因而可能提高股票本身的風險性。
  10. Dividend involves in cash dividend, stock dividend, debt dividend, property dividend etc., and other substitutes for, share repurchase

    股利一般包括現金股利、股票股利、負債股利、財產股利等形式及股份回購等替代形式。
  11. Our results indicate that the cash flow statement have comparable, in some instance, greater relevance than the other financial statement across different contexts, which include evaluating liquidity, solvency, ability to pay dividends and quality of net income, highlighting differences between net income and final cash balance, predicting financial distress and predicting the time and amount of future cash flows

    結果表明，現金流量表在許多決策背景下可以與利潤表和資產負債表相媲美，而在以下決策背景下，現金流量表的評級大大高於其他兩張報表：評價流動性，評價短期償債能力，評價支付股利的能力，評價爭利潤的質量，突出凈利潤與現金餘額之間的差異，預測財務危機，以及預測未來現金流量的金額與時間。
  12. Fcf is used only by invest bank, and credit analysts because it is difficult to be forecasted. new fortune put forward a new method to evaluate the listed corporation performance which is based on its basic growth rate

    即通過公司最近實現的盈利能力，以及所掌握資源（有息負債及未分配股利）的多少，來計算一個企業在正常的情況下，具有多高的成長性。
  13. I avoid companies with debt - to equity ratios over 75 percent, as companies with authentic earnings power don ' t need lots of debt to finance their growth. ( hewitt heiserman, jr

    具有真實盈利能力的公司毋須為業務的擴展去大量借債，所以，凡是債務與股東權益比率（負債比率）高於百分之七十五的公司我不會去碰。
  14. When the rate of property fee before tax is greater than firm liability interest rate. improving liability rate can add firm surplus of every stock for the action of finance level. when the rate of property fee before tax is less than firm liability interest rate. improving liability rate can reduce firm surplus of every stock for the action of finance level

    當資產稅前報酬率（ ebit a ）大於企業的負債利息率時，提高負債比例，由於財務杠桿的作用，能夠增加企業每股盈餘，當資產稅前報酬率（ ebit a ）小於企業負債利率時，提高負債比例，將減少企業的每股盈餘。
  15. 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。
  16. It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit

    研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。
  17. Part 3 is the empirical analysis to the influencing factor of listed company ' s capital structure in china, specifically with spss software and main composition analysis method, it correlated dividend policy, income tax, equity structure, non liability tax shield and income variation level of company, company growth, company ' s profit ability, asset structure, company ' s scale with capital structure ( the contents embrace btdr, bldr, bsdr ), we make the conclusion as follows : comparing with the research result of influencing factor of the company ' s capital structure of the developed country, the influencing factors of the listed company ' s capital structure in china have partial similarnesses

    第三部分中國上市公司資本結構的影響因素分析這部分是本文的重點之一，具體是採用spss11 . 5軟體，用主成分分析法與多元回歸分析，對公司的股利政策、所得稅、股權結構、非負債稅盾、收入變異程度、公司的成長性、公司盈利能力、資產結構、公司規模與代表資本結構的變量（ btdr ， bldr ， bsdr ）作相關研究，結果是：和發達國家公司資本結構的影響因素研究結果相比較，我國上市公司資本結構的影響因素存在部分相似性。
  18. Thirdly, based on correlation and multiple regression analysis, the thesis employs 165 listed companies in service industry, studies empirically inner influential factors of capital structure. it ' s concluded that leverage increases with rate of sales growth ; decreases with profitability, tobin ' q and non - debt tax shields ; and there is no significant correlation between firms " size, real tax, assets collateral value, ownership structure and leverage

    對我國服務業165家上市公司2001 - 2002年末財務數據進行相關性和多元回歸分析，得出，企業杠桿和主營業務收入增長率顯著正相關；和托賓指數、盈利能力、非負債稅盾顯著負相關；和企業規模、實際稅率、資產擔保價值、股權結構沒有顯著影響。
  19. The rise in foreign currency assets was due mainly to an increase in certificates of indebtedness, valuation of foreign currency investments, interest and dividend income from foreign currency assets

    外幣資產增加，主要是因為負債證明書增加外幣投資的估值來自外幣資產的利息及股息收入。
  20. The rise in foreign currency assets was due mainly to valuation gains on foreign currency investments, interest and dividend income from foreign currency assets and an increase in certificates of indebtedness

    外幣資產增加，主要是因為外幣投資的估值收益來自外幣資產的利息及股息收入及負債證明書增加。
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