資產及權益 的英文怎麼說
中文拼音 [zīchǎnjíquányì]
資產及權益
英文
assets and equities- 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...
- 及 : Ⅰ動詞1 (達到) reach; come up to 2 (夠得上; 比得上) can compare with; be comparable; be up to ...
- 權 : Ⅰ名詞1 [書面語] (秤錘) counterpoise; weight (of a steelyard)2 (權力) power; authority 3 (...
- 益 : Ⅰ名詞1 (好處) benefit; profit; advantage 2 (姓氏) a surname Ⅱ形容詞(有益的) beneficialⅢ動詞...
- 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
- 權益 : rights and interests; legal right; inviolable rights
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G. under the precondition of protecting wildlife resource, the ownership right of wildlife could be attorned with compensation and the state should protect the legal right and benefit of whom has obtained wildlife and their products legally
( 3 )完善野生動物產權制度,即在保護野生動物資源的前提下,野生動物資源的所有權可以依法有償轉讓,國家保護依法獲得野生動物及其產品的單位和個人的合法權益。Article two state - owned enterprises ' utilizing of foreign investment for reshuffling, primarily means that state - owned enterprises ' utilizing direct foreign investment to annex other domestic enterprises ( hereinafter annexation projects ), to complement self - owned floating assets ( hereinafter complement projects ) and to reimburse enterprise debts ( hereinafter reimbursement projects )
第一條為了加強對國有企業利用外商投資進行資產重組的管理,切實貫徹「積極、合理、有效」利用外資的方針,維護國有資產權益,推動國有企業改革,根據《中華人民共和國中外合資經營企業法》 、 《中華人民共和國中外合作經營企業法》 、 《中華人民共和國外資企業法》及其他法律法規,制定本規定。The investment funds and all assets in the investment funds are solely, legally and beneficially owned by lc at all times
投資基金及基金內的所有資產,在任何時間均由lc在法律上、實益上全權擁有。Article 62 " the amount of payment " mentioned in article 19, paragraph 2 of the tax law means cash payments, payment by remittances, and amounts paid by account transfers, as well as amounts in equivalent cash value paid in non - cash assets or rights and interests
第六十二條稅法第十九條第二款所說的支付的款額,是指現金支付、匯撥支付、轉賬支付的金額,以及用非貨幣資產或者權益折價支付的金額。Chapter seven expounds the concrete suggestion of sras in china, one of the characteristics of legal society is that court, as an independent, fair judicial organ can judge, distribute the benefits between civil bodies, the right of sars will make the shareholdeis defend their own benefits and that of the company, strengthen supervision system for share limited companies ; improve civil lawsuit it mainly contains the definition of the adjustable scopes of sras, set up the lawsuit system of preventing the abnormal sras, improve the lawsuit, train qualified judges in business law especially in company law, set up business court as soon as possible, choosing a special person in charge of such cases
給予投資者權益司法救濟的制度,就是公司法中的派生訴訟制約機制。由於公司股東比與公司有關的其他利益主體與公司的利益更加息息相關,因此,賦予股東訴訟代表提起權,對于回復公司財產損失、監督公司經營,起著捆敝激們用。本文第四部分從股東代蔚而的繃附月眈法理方面,對現實進行理論及學捏懈釋,同時也在回答「 k ldeggrtjllth ; , 』 nmth xx 」 ik ng 。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。Far from our initial landing on china, sun - ref first established a strategy research centre for china real estate, which studies on and predicts the coming of radically changing china real estates, i. e., china real estate integration era, china real estate division era, china real estate finance era, china real estate value era ; studies on the channel mechanism and investment strategy for world capital to connect china real estates ; studies on the finance innovation strategy and investment financing strategy for china real estate ; studies on and regularly releases china real estate expectation index revi, real estate decision - making index revi and so on, in order to provide decision - makers of world capital and china real estates with a number of forecasting information
Sunref推崇中國特色的房地產投資銀行服務,作為國內首家專業的房地產投資銀行權威機構, sunref秉承價值主義資源主義和解決主義三大理念,並專注于為具備投資價值的優秀中國地產商提供量身定做全球融資服務,包括海外上市ipo企業戰略融資項目全球融資等相關的專業執行服務,以及房地產融資戰略財務戰略和地產估值服務等相關的投行咨詢服務。 sunref融資專家推崇「融資四化」策略,即融資導向價值化融資結構分層化融資品種多元化融資成本效益化,有效解決企業融資地域性限制,為中國地產架構全球融資管道和資源管道。一 、 main points state - owned assets are the properties or property rights entitled to the state by various ways, such as investment, incomes, donation or the regulation of law. in the thesis, it mainly means the state - owned assets in the non - financial companies
一、主要內容及觀點國有資產是指國家以各種形式的投資及收益、接受饋贈形成的,或者憑借國家權力取得的,或者依據法律認定的各種類型的財產或財產權利。Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method
由於成本法所固有的局限性,無法評估出資產組配成具有獲利能力的整體資產的創造性價值,因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇,並進一步對收益法的起源、方法特點和適用性進行了深入的分析;運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究,肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義,同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟,尤其不適用於產權變動為目的的企業價值評估,因而短期內不宜作為一種全新的評估方法推廣。Theoretically, the author tries to make clear that urban village community is a social organization with multi - serviceability and rich social resources such as social funds. the urban village community, which has both historical continuity and contemporary viability, is established on the base of non - agricultural economy in the process of urbanization and under the social circumstances that both industry and occupation have been transformed and the geographical locations of villages " removed " into cities. the resource value and function are reflected in the dynamic process of complete urbanization, that is, the urban village community is the unique field where the interests and rights of the special " villager " groups who have entered cities lie and the " villager " groups and their communities strive for development and realization of urban harmonization
理論上,筆者想通過個案村的研究,力圖闡明,鄉村城市化過程中,在產業與職業都已經轉型的社會條件下,在村落的地理坐落也已經「走進」城市的情形下,建立在非農社會經濟基礎上的、既有歷史延續性、又具有現實變異性的都市村社共同體是一個內含豐富社會資本等社會資源與多層面適應性功能的社會組織,尤其是當中的資源價值及其功能意義同樣體現于徹底城市化的動態過程中,即都市村社共同體是已經走進城市生活的特殊「村民」群體之利益與權益高度依附於其中的獨特場域,是「村民」群體及其社區謀求發展與實現城市融合的重要倚賴。The town enterprise manages about land to concerning what the branch makes, the punishment of safety of development of quality of environmental protection, product, rich, labor, taxation and other respect perhaps handles decision disaffected, can mention lawsuit of politics of start on a journey to the court, protect oneself legitimate rights and interests through judicatory way
鄉鎮企業對于有關部門作的關于土地治理、環境保護、產品質量、自然資源開發、勞動安全、稅收及其它方面的處罰或者處理決定不服的,可以向法院提起行政訴訟,通過司法途徑保護自己的合法權益。Therefore, a careful study and analysis of financial leverage impact of financial leverage a variety of factors, understand its role, nature of the interests of businesses and capital gains, is a reasonable use of financial leverage service to enterprises the basic premise, from the definition of financial leverage, this paper analyzes the impact of the real estate enterprises in the financial leverage relevant factors, and its real estate equity capital gains impact
因此,認真研究財務杠桿並分析影響財務杠桿的各種因素,搞清其作用、性質以及對企業權益資本收益的影響,是合理運用財務杠桿為企業服務的基本前提,本文從財務杠桿的定義入手,分析了影響房地產企業財務杠桿的相關因素,以及其對房地產企業權益資本收益的影響。On august 28, 2001, the group has entered into several acquisition and investments agreements with the people s government of jiangmen city, including : 1 acquire the entire shareholding of jiangmen yian laminates factory limited for a consideration of around rmb25 million ; 2 invest around usd30 million in expanding production facilities in jiangmen ; and 3 acquire the formalin business of jiangmen solvents factory for a consideration of around rmb6. 5 million
集團於二零零一年八月二十八日與江門市人民政府簽訂多項買賣及投資協議:一以約二千五百萬元人民幣悉數收購江門怡興覆銅面板廠全部權益二于江門投資約三千萬美元增設生產設施及三以約六百五十萬元人民幣代價收購江門溶劑廠的甲醛業務。Shenzhen high - tech holdings limited " shenzhen high - tech " hkse : 106 today announces that it has entered into a sale and purchase agreement on march 8, 2001 to acquire the entire interest of shenzhen dawning information industry company limited " dawning " held by beijing dawning computer corporation, shenzhen investment holding corporation, chongqing zhaohua technology company limited, sichuan provincial investment group company limited, and beijing gaoguoke corporation, for a total consideration of rmb215 million hk 201 million
深圳科技控股有限公司深圳科技香港聯交所: 106今天公布,於二零零一年三月八日與北京曙光計算機公司深圳市投資管理公司重慶朝華科技股份公司四川投資集團有限責任公司及北京高國科技術有限公司達成一項買賣協議,以總代價215 , 000 , 000元人民幣約201 , 000 , 000港元,悉數收購深圳市曙光信息產業有限公司曙光信息全部權益。This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1
本文詳細的介紹了我國資源稅制度從無到有的發展過程,現行資源稅制度的主要內容;國外資源稅的主要類型:產出型資源稅、利潤型資源稅和財產型資源稅,以及國際上常用的資源稅課征方式:固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益;運用大量篇幅分析了我國現行資源稅設計中存在的問題: 1Investment or cooperation condition into shares and share holding rights of the enterprise or even though it does convert its investment or cooperation condition into shares and rights, the conversion will not be considered at all or only considered to limited extent when distributing dividends, shouldering losses, paydebts and redistributing leftover properties while terminating cooperation. administration and reclamation of investment can be conducted in a different way from that of joint venture enterprises
中外合作經營企業與中外合資經營企業最主要的區別是,合作各方的投資或合作條件可以不折算成股權,或者雖折算成股權,但收益分配風險承擔債務分擔及企業終止時剩餘財產的分配等,可不按投資的股權狀況來決定,投資回收方式和經營管理方式也可與合資企業不同,有更大的靈活性。All these problems make human resource value accounting have trouble in being brought into the traditional accounting system. from the view of many arguments about basic theories which exist in human resource value accounting, the paper aims at some of which have not been reached agreements to present own thoughts : to define the concept and feature of " human resource ", and financial implication feature and measurement of " human capital " ; to divide human assets into two parts : human assets in liabilities and human assets in owner ' s equity ; to study the reason why people should share additional profits and the proportion and so on
本文從探討理論界對人力資源價值會計的基本理論存在的種種爭論入手,針對尚沒有達成共識的問題提出自己的見解:界定了人力資源的概念和性質、人力資本的財務含義、性質及度量方法,將人力資產分為債務型人力資產和權益型人力資產兩部分,探討了人力資本所有者參與企業超額利潤分配的原因和分配比例等等一系列問題,以期建立起人力資源價值會計賴以建立的理論基石。Given the discrepancies between the laws in hong kong and the mainland on liquidation and receivership of companies, how the government protects the interests of local investors when local receivers are unable to receive the assets of the above companies, which are mainly on the mainland
鑒于兩地有關清盤及接管公司的法例不接軌,當本港接管人無法接管上述公司主要在內地的資產時,政府如何保障本港投資者的權益?Pursuant to the public companies act of country a, company y was dissolved and without liquidation by transfer of company y s rights, assets and liabilities to company x as the surviving company
根據a國家的上市公司法令, y公司被解散,而在沒有清盤的情況下,把y公司的權益資產及負債轉移到尚存公司,即x公司。In this case, the enterprise which has gone on market ca n ' t supply originally matrix company ' s accounting data directly. because at this time, these enterprise ' s property, debt, rights and interests condition, have changed extraordinary after property exfoliate, did n ' t possess concern code, request accounting forms for reporting. in reality, the solve way is supply imitate weave and weave imitate accounting forms for reporting
這樣,改制後上市企業不能直接提供原母體公司的會計資料,因為此時上市企業的資產、負債及權益狀況經過剝離後有了非常大的變動,不具備有關法規要求的上市前3年的會計報表,實務中解決的方法是模擬編制,即編制模擬會計報表。分享友人