負債與資產 的英文怎麼說
中文拼音 [fùzhàiyǔzīchǎn]
負債與資產
英文
liability and asset- 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
- 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...
- 負債 : 1. (欠人錢財) be in debt; incur debts 2. (資產負債表的一方) liabilities
- 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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The acid test ratio shows that the company is unable to pay its debts on time
流動資產與流動負債比率顯示該公司不能按時償還債務It should meet the following 3 requirements : being set up in line with relevant legal basis, having its full name, organization and location, and capable of taking civil liabilities ; independently possessing and using its assets and assuming its liabilities, and entitled to sign contracts with other institutions ; and making independent accounts of its profits and losses, and capable of com pili ng its own balance sheet
它應同時具備的條件是:依法成立,有自己的名稱、組織機構和場所,能夠承擔民事責任;獨立擁有和使用資產,承擔負債,有權與其他單位簽訂合同;獨立核算盈虧,能夠編制資產負債表。Expounds the five main aspect of risk in national commercial bank, i. e. signal liability structure, bad loan quality, low capital efficiency, imperfect restriction on interior power, thin consciousness on risk avoidance ; summarizes five characters of the bank risks, including risk concentration, moral risk, risks caused by system structure, inequi ty between bank risks and revenues, aggrandizement trend of bank risks ; analysis eight reasons for bank risks, including proprietary ownership voidance, macroeconomic fluctuation, ineffective capita ] buffer mechanism, enterprise reasons. no synchronous fiscal investment and financial reform, incompetence law and regulation enforcement. chapter4 argues the opportunities and challenges of the financial globalization and requirement for bank risk managem ent. chapters suggests the methods for the risk management of national commercial bank
緊接著在第三章闡述了我國國有商業銀行風險的「五大表現」 ,即負債結構單一、信貸資產質量差、資本充足率低、內部控制機制薄弱、防範風險的意識淡薄;總結了我國國有商業銀行風險的「五大特點」 ,即風險高度集中、風險人為匿藏、風險的體制性、風險與收益嚴重不對稱、風險呈繼續擴大態勢;剖析了我國國有商業銀行風險形成的「八大因素」 ,即金融產權「人格」虛設、宏觀經濟波動、資本金等緩沖機制不健全、財政、投資和金融的體制改革不配套、法律和法規不健全等。The template on international reserves and foreign currency liquidity provides a comprehensive account of the imf participant s foreign currency assets and drains on such resources arising from various foreign currency liabilities and commitments
國際儲備及外匯流動性數據範本是全面反映基金組織成員的外幣資產及因外幣負債與承擔引致該等資產流失的情況。Among the changes, authorized institutions have been required to disclose in their annual accounts concentration risks including geographical concentration of income, profitloss, assets, liabilities and contingent liabilities and commitments ; geographical concentration of loans and advances ; and foreign currency exposures. similar updates were incorporated into the
修訂的范圍包括要求認可機構在年度帳目內披露其風險集中情況,包括有關收入、溢利虧損、資產、負債及或然負債與承擔的區域集中情況、貸款與墊款的區域集中資料,以及外幣風險。This behaviour is reflected in a significant shrinkage in the size of the balance sheets of property companies, as cash proceeds from sales of flats were used to reduce debt, thus at the same time prudently, from their point of view, preventing debt - to - equity ratios from increasing
結果,來自售樓的現金收入用作減債,使資產與負債比率下降,物業公司的資產負債表規模也因而大為縮減。即使地產發展商有融資需求,也只是把握銀行競爭激烈的機會,將現有貸款重新融資,爭取更優惠的貸款條件。However, once we take all - sided and impersonal view over the housing finance, we will definitely realize the conflict between the high speed and the low efficiency of it. in this paper, it ' s analyzed that there ' re five factors affecting the efficiency of housing finance, based on the basic situation of china as a developing country and according to some related theories of the western economics. the first one is the dual - track interest rate which presumes that price of housing credit financing is under the control of government to a certain extent, and the rest is open
因此,本文從我國作為一個發展中國家? ?這一基本國情出發,以西方經濟學中有關理論為依據,分析影響我國住房金融效率的因素主要包括:利率雙軌,即一部分住房信貸資金價格受到政府的管制,而另一部分住房信貸資金價格則是開放的;住房金融機構產權不清,特別是政策性住房金融機構產權不清而導致金融創新動力不足,金融工具品種單一,不能滿足居民需求多樣化的要求;住房信貸中由於較高的交易費用,而使內耗偏高、效率降低;住房金融機構不健全,既不存在真正的住房金融機構又缺乏相應的擔保機構;此外,住房金融中融資機制不完備,長期信貸資金來源不足與資產負債的期限結構不匹配也是影響住房金融效率的一個主要因素。The characteristics of home mortgages themselves determines that there will be poor liquidity of the assets and it is because of this that at present every bank closely restricts the term of the loan. a third defect is that there are large risks because the mortgage loan is a very long - term creditor ' s asset and the bank is faced with huge risks in the interest rates. in addition, credit risks will occur when the client losses their ability to repay the loan for any reason or when the client feels that the benefits of breaching the contract outweigh the losses and the bank, as the operator of the financial products as its main business, will promptly recover the mortgaged items
儲蓄期限一般較短,而按揭貸款的還款期限較長,銀行長期資產與短期負債不匹配,就不能化解未來不確定性帶來的風險;二是資產的流動性和期限呈反方向變動,期限越長,流動性越低,住房抵押貸款本身的特性決定了其流動性較差,因此目前各銀行都嚴格限制貸款期限;三是風險大,由於按揭貸款是期限很長的債權資產,銀行面臨的利率風險就很大;另外,當客戶因某種原因失去償還能力或者認為違約產生的利益超過違約所產生的損失時,就會發生信用風險,而銀行以金融產品為主要業務,即使收回抵押物,但如何處置不良資產仍是諸多銀行頭痛的問題。Our activities in this category cover the waterfront. but let ' s look at asummary balance sheet and earnings statement consolidating the entiregroup
以下所代表的營業項目可說是包山包海,讓我們直接來看所有的資產負債與盈餘的總和數字。So the intermediate banking business becomes one of the most important incomes of a commercial bank and besides asset and credit business, it is also one of the components of the three pillars of business of a modern commercial bank
中間業務與資產業務、負債業務一起,共同構成現代商業銀行的三大支柱業務,成為商業銀行經營收益的重要來源之一。The requirements of the basel agreement are designed to encourage bank to strengthen their capital position and consider the risk of the off - balance - sheet commitments. asset - liability management is integrated of self - discipline and financial supervision. the purpose of asset - liability management is to formulate strategies and take actions that shape a bank ' s balance sheet as a whole in a way that contributes to its desired goals
資產負債比例管理是一種自律管理與外部監管有機結合的管理方式,其實質是在銀行長期戰略計劃指導下,在短期金融計劃和決策中協調好資金來源和資金運用的內在聯系,實現資金流動性、安全性、盈利性的均衡,是流動性資產、債券貸款、負債和資本相結合的綜合管理。Deferred method regards historical value as and measurement attribute, while liability method combines historical value and fair value as measurement
債務法下,損益表債務法與資產負債表債務法間最大的區別在於收益觀及計量屬性上的差異。In order to improve the operation profits of commercial banks, not only the liability scale should be controlled rationally according to the difference between liability costs and assets return rate, as well as all kinds of capital operation opportunities, but liability interests structure, expiration structure and the structure of passive and active liability should be optimally reorganized
因此,為了提高商業銀行的經營效益,既要根據負債成本與資產回報率差額的大小以及有無適當的資金運用機會而對負債規模進行理性控制,又要對負債的利息結構、期限結構以及被動負債與主動負債的結構進行優化重組。We select correspondingly some specific indices after considering the automobile industrial characteristics, and then use the multiple regression method. the result shows the factors that affect the automobile industrial dividend policy, according to the influence degree, are the company ' s profitability, the circulation stock proportion, the company size, the turnover rate of total asset, but the asset liability ratio and so on are independent of it
實證分析時主要應用多元線性回歸分析法,在結合了汽車製造業的行業特徵,並相應地選取一些特定指標后,得出了汽車製造業上市公司股利政策影響因素模型,其按影響程度大小依次為公司的盈利能力、流通股比例、公司規模、總資產周轉率,而與資產負債率等指標無關。( 4 ) the sustainable growth rate of a listed company is in inverse proportion to asset - debt ratio, but in direct proportion to current debt ratio as well as acid test ration ( 5 ) there is a positive correlation between the sustainable growth rate of a listed company and its profitability
( 4 )公司可持續增長率與資產負債率成反比,與流動比率、速動比率成正比。 ( 5 )上市公司的可持續增長比率與公司盈利能力正相關,即盈利率越高,可持續增長比率也越高。The empirical analysis of data from five selected banks suggested that blr adjustments are largely determined by fed funds target rate fftr adjustments ; changes in liquidity conditions ; the blr - based liability - to - asset ratio of individual banks ; and the level of disequilibrium among blr, fftr and the risk premium of the hong kong dollar relative to the us dollar
5間銀行的數據進行的實證分析顯示,最優惠貸款利率的調整決定因素大致上為:聯邦基金目標利率目標利率的調整流動資金狀況的變化個別銀行以最優惠貸款利率計價的負債與資產比率負債與資產比率,以及最優惠貸款利率目標利率及港元相對美元的風險溢價之間的失衡程度。For control variables, the results indicate that different industries have different capital structures, size of the company is positively related to total debt ratio, return on asset is negatively related to total debt ratio, growth of the company has no distinct relation to total debt ratio, probability of bankruptcy has no distinct relation to total debt ratio, nondebt tax shield is negatively related to total debt ratio, fixed asset / total asset ratio, inventory / total asset ratio and intangible asset / total asset ratio are positively related to total debt ratio
對控制變量,研究顯示:行業對資本結構有顯著的影響;公司規模與資產負債率正相關;公司盈利能力與資產負債率負相關;公司的成長性與資產負債率沒有顯著的關系;破產可能性與資產負債率沒有顯著的關系;非債務避稅與資產負債率負相關;固定資產、存貨和無形資產占總資產的比率與資產負債率正相關。To the 70 ' s of the 20th century, commercial banks encounter intense shock again. a series of innovation of types of intermediary business make it become a important part of banking running. intermediary business, assets business and liabilities business are regarded as three big pillar business of commercial bank
到了20世紀70年代,國際金融形勢的巨變,使商業銀行再次面臨強烈沖擊,中間業務品種的一系列創新使其逐漸成為銀行經營的一個重要部分,並與資產、負債業務並稱為商業銀行的三大支柱業務。A series of innovation of types of intermediary business make it become a important part of banks running. intermediary business, assets business and liabilities business are regarded as three big pillar business of comm ercial banks. intermediary business achieves full development, as a result of its advantages of low costs, risk and high income
到了20世紀70年代,國際金融形勢的劇變,使商業銀行再次面臨強烈沖擊,中間業務品種的一系列創新使它逐漸成為了銀行經營的一個重要部分,並與資產業務、負債業務並稱為商業銀行的三大支柱業務。The opening chapter analyses the operating features of airlines and the importance of financing in air transport industry. the two obvious features of high capitalization and asset - liability ratio in this industry determine the fact that financing is a prerequisite for airline operation
第一章從民航運輸企業特點著手,分析了融資對于航空公司的重要性,認為航空運輸業資本密集與資產負債率高的特點決定了融資是其資本運營必不可少的手段。分享友人