資產置換 的英文怎麼說

中文拼音 [zīchǎnzhìhuàn]
資產置換 英文
replacement of assetsassets swap
  • 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...
  • 置 : 動詞1. （擱; 放） place; put; lay 2. （設立; 布置） set up; establish; arrange; fix up 3. （購置） buy; purchase
  • 換 : 動詞1. （給人東西同時從他那裡取得別的東西） exchange; barter; trade 2. （變換; 更換） change 3. （兌換） exchange; cash
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 置換 : displace; substitute; supersede; substitution; replacement; permutation; transposition; transposi...
  1. In order to solve these problems, this article provides some measures : standardizing listed company ' s action of buying and displacing assets, implementing " three depart " strictly, choosing a satisfied big shareholder and encouraging strategic m & a, probing the credit standing strictly and examining hypothecated loan of the new big shareholder, improving the system of disclosure of information, changing the pattern of major shareholders dominating company, promoting the listed companies governance structure and protecting the lawful rights and interests of small and middle investors

    針對這些問題，筆者提出了解決的對策：規范上市公司購買、置換資產行為、嚴格實行三分開；在並購重組過程中，引進選好大股東，鼓勵戰略性並購；對新的大股東應嚴格資信調查和對貸款質押的審查，確保付款及時到位；完善信息披露；改變一股獨大的格局；完善上市公司法人治理結構，切實保護中小股東利益。
  2. 3 ) the ways by which the earning management can be brought about : affiliated dealings, assets transfer and replacement, applying accounting policy with light hand, assets recombination, support by local government etc. 4 ) suggestions "

    盈餘管理實現的方式主要有關聯交易、資產轉讓置換、巧用會計政策、資產重組、地方政府支持等。
  3. The editing system interface of media asset management system integrates the user authority identification, the module of downloading and uploading, the selection of programs and advertisements, the configuration of transferring data information, the display of downloading stuff information, the restriction of system requirement, audio formats ’ selectivity conversion and other functions

    媒體資產管理系統的編輯系統介面里，集成了用戶權限識別、導入導出模塊、節目廣告分選、上傳素材信息設置、下載素材信息顯示、系統要求限定、音頻格式可選擇性轉換等功能。
  4. Comparing with the stockjobbers outside, although we can also enjoy the same treatment with others, we are still too weak even from the capital size capital strength managerial mechanism managerial efficiency to the stuff of talented person along with entering the wto, our stock market will completely be opened, abroad stockjobbers will threaten our stockjobbers seriously when they are familiar with the operations of our lacal ones, however, we can also obtain more and more opportunities at the same time : the market of our local stockjobbers will become wider from local to international capital market, it can advanced the speed of our local securities industry to improve the system conditions, to renovate manage system, to ameliorate the technic measures, to enrich the xervice breeds ; besides, it can also drive us to adjust the economica l structure, optimize the station of resource, transform the manage mechanism, all of these will provide a wider space for the local stockjobbers after entering the wto, the main develop trends of local stockjobbers are express at : invest - banking operations will become more important, the broking competition will be more fury, the property management will become the rising point of new profits of us

    雖然按對等原則，我國證券業也可以進入其他締約國金融市場並享受該國資本的同等待遇，但與境外券商相比，境內券商無論是在資產規模、資金實力、管理機制、經營效率，還是人才素質上，都無法與之抗衡。加入wto后，證券市場終將全面開放，國外證券公司在熟悉中國證券市場的操作后，將對國內券商的業務構成嚴重的威脅，以往國內券商發展業務的許多手段都將很快失靈，從而對券商的經營思路和發展戰略產生深刻的影響。然而，加入wto也使我國證券業獲得了更多新的發展機遇：將使國內券商的生存發展空間進一步拓展到國際資本市場的大舞臺；將從外部促使中國證券業向著市場化、規范化和多功能化的國際證券業發展趨勢快速推進，從而使證券業發展的制度環境得以改善；將促使我國券商更新管理體制，提高管理水平，改進和創新技術手段、業務方式和服務品種，提升競爭層次；此外，加入wto還將推動我國的經濟結構調整、資源優化配置和企業經營機制轉換，為券商開拓業務和進行各種創新活動提供了了廣闊的空間。
  5. This essay includes five chapters. chapter 1 discusses on why to start the reforms and illustrates the importance of the study on reforms of small - sized state enterprises. chapter 2 is the compiled case with a thorough discription of the two rounds of reforms of the company. chapter 3 and 4 give us respective analyses on the reforms described in chapter 2, focusing on researches on property right defmition, employee stock ownership plans. quantification of human capital, withdrawal of state property and employee identity transform, etc. and the last chapter summarizes the successful experiences from the company ' s reforms and put forward new issues about state enterprises which oll for further researches

    論文共分五部分，第一部分論述為什麼要進行國有企業改革以及研究小型國有企業改革的意義；第二部分為案例，對廣漢市糧油機械有限公司的兩次改革實踐作全面描述；第三、四兩部分為案例分析，分別對案例描述的兩次改革進行分析，主要研究產權界定，內部職工持股，勞動產權量化，國有資產退出，職工身份的置換等問題；最後一部分從廣漢市糧油機械有限公司的兩次改革實踐中總結成功的經驗，並提出企業改革后需要進一步研究的問題。
  6. 2. asset restructuring of listed companies can be classified into 4 types such as merger & acquisition ( m & a ), transference of stock right, assets peeling and assets replace. 3

    本章首先概述了資產重組的分類標準，接著按資產重組的方式把我國目前上市公司資產重組行為分為四類：即股權轉讓、收購兼并、資產剝離，資產置換。
  7. Legal affairs on securities : act as the legal adviser on stock issuance of a shares and b shares, and the legal adviser for the main underwriter and the listed company ; act as the legal advisers of the domestic company of the listed company in n stock, h stock ; acts as the legal adviser for the company with the rationed shares and main underwriter ; witness the statement and letter of commitment of the directors and supervisors of the listed company ; conduct the legal affairs for the listed company on assets displacement, stock ownership assignment, recombination, acquisition and merger etc

    證券法律業務：擔任a股、 b股股票發行、上市中公司和主承銷商的專項法律顧問，擔任n股、 h股上市中公司的國內專項法律顧問，擔任配股中公司和主承銷商的專項法律顧問，見證上市公司的董事、監事聲明及承諾書，辦理上市公司的資產置換、股權轉讓、重組、收購與兼并等法律業務。
  8. After studying the contents with " sx - 10 law " concerning the oil and gas ( o & g ) cost of the international oil company, the article has systematically analyzed and compared the sinopec and foreign oil company ' s o & g cost ' s differences, such as its classifications structures, and cost accounting etc. by analyzing the international oil company ' s common o & g cost ' s movement tendency and rule which has been outlined and showing in the recent 10 years, that is between 1991 and 2000, the article has compared and studied the differences in o & g costs between the sinopec and foreign oil company, furthermore, it has taken impersonally part the real and internal reasons in details which has resulted in the differences at home and abroad. for instance, it has concluded the reasons that contribute to the long - lasting higher production cost of the sinopec upstream in three aspects : firstly, it is due to the difference in its resource stratagem, that is, the foreign oil company can realize their o & g resource optimization by the way of resource electing and o & g assets replacement in the world market ; secondly, since most of the sinopec key oilfields have been in the middle or last development period which characterizing the " three high " ( high water containing, high yield and high lifting rate ), it has been an impersonal rule with a higher level of production cost ; finally, another factor resulting in the higher production cost lies in the execrable operating and social environment which has been facing by the domestic oil company and a great amount of non - producing payout which owes to the bad environment

    本論文從美國證監會（ sec ）對國外石油公司油氣成本的《 sx4 - 10條例》的內容研究出發，系統地分析和比較了中外石油公司在油氣成本的分類、構成以及核算等方面的差異，並結合近十年來（ 1991 - 2000 ）國外石油公司油氣成本的變化趨勢和變化規律，對中外油氣成本結構和變化呈現出的差異進行了比較和研究，並就導致該差異產生的深層次原因進行了客觀翔實的剖析，文章特別指出，造成中石化上游油氣生產成本居高不下的原因有三個方面： （ 1 ）資源戰略方面，國外石油公司可以通過資源優選和資產置換來實現油氣資源的最優化選擇： （ 2 ）從開發程度上，中石化上游普遍進入以「三高」為特徵的開發階段，生產成本高是客觀規律： （ 3 ）企業面臨的惡劣經營和社會環境以及由此產生的大量非生產支出，也是構成企業生產成本較高的原因之一。
  9. The third part discusses several accounting problems of asset reorganization. it includes merger and acquisition ' s accounting process, purchasing date determination and profit determination after purchasing date, goodwill determination in merger, price difference in merger of controlling interests, the use of push - down accounting, the several accounting problems of asset divestiture, the several accounting problems of asset exchange and fair value in asset reorganization

    其中涉及了企業購並會計處理方法的選擇、關于購買日的確定及購買日留存利潤的確定、關于購並中商譽的確定、關于控股合併下合併價差的規定、關于購並中下推會計的運用、關于資產剝離相關會計問題分析、資產置換的若干會計問題分析、關于資產重組中的公允價值等八個相關會計問題。
  10. 5. payment cash, assets exchange, assumption of debt, creditor payment and hybrid payment are the five feasible means of payment in backdoor listings

    五、價款支付方式國內買殼上市的價款支付方式主要有現金支付、資產置換支付、債權支付、混合支付、承擔債務的零成本收購等5種方式。
  11. They are : ( 1 ) transferring the shares of an enterprise ; ( 2 ) assets exchanging ; ( 3 ) corporation takeover and merging ; ( 4 ) merger and acquisition in the second - market

    在投資銀行參與企業資產重組方式中，主要列舉四個方面： 1 、股權轉讓方式2 、資產置換方式3 、整體收購和受讓方式4 、二級市場並購方式。
  12. At last, soes " operation lacks right of independence and their economic returns are dropping. the reason of above problems is not establishing modern corporate systems according to market mechan

    因而，現實中上市公司的資產重組的方式是多種多樣的，它包括企業並購、託管經營、買殼、借殼上市、企業收縮和資產置換。
  13. According to the above conception, the forms of asset reorganization include merge, business contract and asset trade - in. and the aim of asset reorganization should be orientated at optimum allocation of resource

    根據以上對資產重組涵義的界定，本文將資產重組分為企業並購、企業收縮和資產置換三種類型；並指出資產重組的理性定位應該是優化資源配置，謀求整體效益。
  14. Companioning the case of the national blue - star group companion being listed companion by shell of the chemical equipment of south - west listed companion which i did myself as a main charge, first this article will discuss the main factors of selecting shell companion and the patterns of exchanging stock and t heir price. the second this article will discuss the patterns of reconstructing the enterprise ' s assets and some important problems such as the growth and high profits in the recent times. the third, this article will discuss the ways of reconstructing of debts and their flavor. the forth, this article will discuss the effect of the government in the assets reconstructing of listed companions

    本文以資本運營和資產重組的基本理論為基礎，結合本人親身參與的藍星科技買殼西南化機間接上市的實際運作經驗及體會，對買殼上市中涉及的目標公司選擇、股權收購方式以及資產置換、債務重組等關鍵性問題和難點問題進行分析，對影響買殼方買殼上市的目的實現的因素進行了論述，針對該案例中存在的具體問題和我國目前殼資源重組中存在的普遍性問題，提出了解決的辦法和思路，結合案例對政府在殼資源重組中應該發揮的作用進行了探討。
  15. Therefore, the measures shall include learning the experience of foreign banks in corporate governance, pursuing the interest of shareholders in addition to protecting the depositors " asset safety, eliminate the systematic flaws firstly, secondly, it is to mould social credit, reinforced credit management, optimize credit increment ; meanwhile the bank should also learn the experience from abroad and use the model of three - level filtering for bad loans to combine the self - disposal and trusted - disposal methods in handling current non - performing loans

    所以岳陽市商業銀行首先要借鑒國外商業銀行的公司治理結構模式，完善在追求股東利益優先的同時，將保護存款人利益的目標融入其中的外部監督模式的公司治理結構，消除不良資產增長過快的制度根源；其次是重塑社會信用、強化信貸管理，優化信貸增量；再次要借鑒國外商業銀行處置不良資產的經驗，制定自主處理和託管處理相結合的三級過濾的不良資產置換模式，消減現有存量，逐步消化存量不良資產。
  16. The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years

    本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。
  17. Next ， within a special period of sample times ， the paper summarizes m & a ' s operation patterns of many domestic listed companies at the angle of practical research ， sorts them into eight patterns. they are integrated m & a ， share transfer upon consideration ， management buy - out ， share transfer given gratis ， assets replacement ， absorb and merge ， invest to hold share and m & a on the second market. the paper also statisticses and analyzes the datas of many cases

    隨后，在一定的樣本期間內，對國內上市公司的並購案例從實證研究的角度作了方式上的劃分和總結，將並購方式歸納為整體並購、股權有償轉讓、管理層收購、無償劃轉並購、資產置換並購、吸收合併式並購、投資控股式並購和二級市場並購等八種方式，研究了大量案例，並對案例數據進行了統計分析。
  18. A variety of affiliated trades take place among the listed corporations, involving trade contacts, property reorganizations, goods " selling and buying, property replacement and trusteeship. among them fairness and unfairness are two most prominent characters. therefore, the final solution to the problems is to control and regulate the unfair affiliated dealings

    上市公司關聯交易行為多種多樣，業務往來中存在關聯交易，資產重組中也有關聯交易，有商品購銷中的關聯交易，有資產置換中的關聯交易，也有託管經營中的關聯交易等等。
  19. The company will use its special legal status and professional advantages, the integrated use of debt recovery, asset replacement, leasing, transfer and sale of debt restructuring and corporate restructuring, the debt - to - equity asset securitization, and other means to achieve the maximum recovery value of non - performing assets, as a rule national assets

    公司將利用其特殊的法律地位和專業化優勢，綜合運用債務追償，資產置換、租賃、轉讓與銷售，債務重組及企業重組，債權轉股權，資產證券化等手段，實現不良資產價值回收的最大化，最大限度地保全國有資產。
  20. Chapter two, asset reorgnization of listed company consists of 4 forms : merger and acquisition, share transferring, asset stripping and assets exchange, this chapter combining some international accountancy conventions and our country ' s existing accountancy regulations, probes into the accenting problems revolved in the main 4 forms of asset reorgnization of the listed company, points out some problems about current accounting process and accounting informations disclosure in asset reorgnization of listed company and proposes some relating improvement suggestiongs

    第二章，上市公司資產重組主要分為四類：對外購並擴張、股權轉讓、資產剝離和資產置換，本章對這四種主要的資產重組方式中所涉及到的會計問題，結合國際會計慣例及我國現有的會計規范，進行深入的探討，指出當前上市公司資產重組的會計處理及會計披露中存在的一些問題和提出一些改進建議。
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