資本攤銷理論 的英文怎麼說

中文拼音 [zīběntānxiāolǐlún]
資本攤銷理論 英文
capital amortization theory
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 攤 : Ⅰ動詞1 （擺開;鋪平） spread out 2 （把糊狀食物倒在鍋中攤開） fry batter in a thin layer 3 （分擔...
  • 銷 : Ⅰ動詞1 （熔化金屬） melt （metal）2 （除去; 解除） cancel; annul 3 （銷售） sell; market:產銷平衡...
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 論 : 論名詞（記錄孔子及其門徒的言行的「論語」） the analects of confucius
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  • 攤銷 : abschreibung
  • 理論 : theory
  1. With the cases which are retlising to accept admirlistrative punishment, refusing to accept administratix / e coercive measures, retlising to accei ) t the resolution, issued by admin1strative organs, for changing, terminat1ng or disso1vlng some certiticate, retlising t ( ] accept the resolution, issued by administrative organs, for confirming the ownership or utilize ol natural resources. considering the fact that administrative organs infring rlghts of the aut ( ) nomous management, considering the tac1 the thrm contract is changed, abolished ( ) r interfered by administrative organs. considering adminlstrativc organs illegall } levy propertives, apportioned charges, collect capitais, or demand perform1ng other duties, considering administrative orga11s, according to the lau ", shouid issue some certificates or sanction, register some other things which have n ' t be ( : n done, applying administrative organs for performing some legal duties which have n ' t been pefformed, applying adrninistrative organs for issuing consolations, social insurances or the lowest funds of life which have n ' t been issued and considering the concrete administrative conduct of administrative organs infringes other ll legitimate rights and interests

    本文運有我國有關法學理論，並結合《行政復議法》的相關規定，對行政復議范圍進行了分析和研究，其中第二章對具體行政行為的復議范圍進行了分析，包括：不服行政處罰決定的行政案件：不服行政強制措施的行政案件；不服行政機關變更、終止、撤銷有火證書的決定的案件；不服行政機關確認自然資源的所有權或者使用權的決定的案件；認為行政機關侵犯合法的經營自主權的案件；認為行政機關變更、廢止或者干涉簽訂農業承包合同，侵犯其合法權益的案件；認為行政機關違法徵收財物、攤派費用、強行集資或者違法要求履行其他義務的案件；認為符合法定條件，申請行政機關頒發有關證書或者審批、登記有關事項但行政機關沒有依法辦理的案件；申請行政機關履行某些法定職責，行政機關沒行依法履行的案件；申請行政機關依法發放撫恤金、社會保險金或者最低生活保障費，行政機關沒有依法發放的案件；認為行政機關的其他具體行政行為侵犯其合法權益的案件等。
  2. The nature of asset securitization is a structural financing instrument applying for the main purpose of realize, transfer and ensure the future cash flow of the original asserts. building and operating of the special purpose vehical ( spv ) share those risks accompanying returns produced in the course of financing within all the participants. such result is achieved by three - core technology named as " real sell ", " bankrupt protect ", and " credit increase "

    文章首先對資產證券化的含義做了理論界定，然後對資產證券化融資的構造原理進行了剖析，指出這種融資創新的實質是：以實現、轉移、保障原始資產的未來現金流為根本目的，通過創造性地構建特殊目的結構spv ，並以此為依託巧妙地實現原始資產的「真實銷售」 、 「破產隔離」 、和「信用提高」 ，從而將整個融資過程的風險和收益有效分攤給所有參與者，最終得以發行風險較小、信用級別較高、融資成本較低的資產支持證券abs的結構性融資方式。
  3. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
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