資金變動表 的英文怎麼說
中文拼音 [zījīnbiàndòngbiǎo]
資金變動表
英文
statement of variation of funds-
Securitization of bank assets refers to combined management and investment activities in which commercial banks, by making use of the legally representable nature of their credit assets and other claimable credits, put certain assets into asset - pools, issue asset - backed securities backed by the assets in the pools in order to transform the illiquid credit assets into cash assets. then the asset - backed securities are entrusted. upon the expiration of the securities ’ terms, the underlying assets are realized to repay the principals and interests of the securities
銀行資產證券化是商業銀行利用信貸資產和其他可主張的債權在法律上可被代表的特性，以確定的財產進入資產池為擔保發行資產支持證券，將沉澱的信貸資產變為現金資產，然後將該證券委以信託增值，在證券期滿時，變現擔保財產償還證券本息的一種組合經營和投資活動。Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )
資產負債表以權責發生制為基礎編制，從存量的角度反映企業的財務狀況和經營成果；利潤及利潤分配表則以權責發生制編制基礎，從動量的角度反映企業財務狀況經營成果變動的原因；現金流量表又以收付實現制為編制基礎，從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量，即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤（現金及現金等價物） 。There is, of course, another " player " in the balance of payments account and this is the exchange fund
國際收支帳目的變動還有另一因素，就是外匯基金。外匯基金所持的外匯儲備增加，代表資金外流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。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。This conference will bring people together from all over the country who want to help achieve this goal. " along with mr. mountain, the speakers included ed boks, director of one of the largest animal control agencies and the largest adoption agency in the u. s. ; becky robinson, the country s foremost expert in techniques for controlling feral cat populations ; and richard avanzino, who made san francisco a no - kill city and who now heads maddie s fund, a 200 million dollar california foundation dedicated to bringing an end to the killing of animals in the u. s
除了麥可蒙坦以外，會議中發表演說的人士還包括艾伯克斯，他是美國一家大型的動物管理機構負責人，兼國內最大的動物收養仲介公司的董事貝琪魯賓遜，她是國內在控制野貓數目方面的頂尖專家還有理查亞方吉諾，他把舊金山變成一個沒有殺戮的城市，目前也是瑪蒂基金會的會長這個擁有兩億美元資金的加州基金會，致力於保護美國的動物免於受到殺害。Legal entity has one of following state, outside assuming responsibility except legal person, can give disciplinary sanction, fine to the legal representative, make crime, investigate criminal duty lawfully : 1, the scope of operations that exceeds approve of the mechanism that register to register is engaged in be being managed illegally ; 2, conceal true condition, practise fraud to the mechanism that register, tax authority ; 3, smoke escape capital, hide belongings to dodge the creditor ; 4, disband, be cancelled, by suspend payment hind, do sth without authorization handles property ; 5, change, when stopping, not seasonable application is dealt with register and announcement, make interests person suffers great losing ; 6, be engaged in legal illicit other activity, harm national interest or the society is communal of the interest
企業法人有下列情形之一的，除法人承擔責任外，對法定代表人可以給予行政處分、罰款，構成犯罪的，依法追究刑事責任： 1 、超出登記機關核準登記的經營范圍從事非法經營的； 2 、向登記機關、稅務機關隱瞞真實情況、弄虛作假的； 3 、抽逃資金、隱匿財產逃避債務的； 4 、解散、被撤消、被宣告破產后，擅自處理財產的； 5 、變更、終止時不及時申請辦理登記和公告，使利害關系人遭受重大損失的； 6 、從事法律禁止的其他活動，損害國家利益或者社會公共利益的。But other things do not often remain equal. the external imbalance of the us, the interest rate conundrum, the weak relatively speaking economic performance of europe and japan, the prospects of change in the exchange rate regime of the renminbi and emerging problems of hedge funds will probably mean greater, rather than less, volatility in the flow of international capital
但現實世界中各種因素不會恆常不變：美國對外貿易失衡短期利率上升但長期債券利率下跌之謎歐洲及日本經濟表現相對疲弱人民幣匯率制度日後可能改變，以及對沖基金的問題漸現，勢必使國際資金流向更為波動。The results indicated that the change of capital structure of chinese listed companies is counter - cyclical and financial deepening promotes the capital structure optimization of listed companies in the certain degree. empirical analysis also show there is a negative relationship between stock market scale, actual loan interest rate, profitability, fluidity, income volatility and capital structure. we also can see a positive relationship between fir, the bond market scale, the property structure, growth opportunities, size and the capital structure
結果表明我國上市公司的資本結構變動與宏觀經濟周期之間呈逆向變動;金融深化在一定程度上促進了上市公司資本結構的優化;股票市場規模、實際貸款利率、盈利能力、流動性、收益波動性與資本結構負相關;金融相關比率、資產結構、成長性、公司規模與資本結構正相關。In order to adapt the reform of the nation system of water supply, studying and making use of the modern intelligence technique to realize the automatic supervision of the water supply, lightening the funds pressure because of “ supply water first behind charge ” of the department supplying water, reducing the trouble and dispute of copying the form and charging monthly, using the modern science technique change the current administration structure of using water and water supply industry is imperative under the situation
為適應國家用水制度的改革，研究和利用現代化智能技術對自來水實行自動監控，減輕供水管理部門因「先供水后收費」造成的資金壓力，減少每月抄表、收費所帶來的麻煩和因收費問題帶來的糾紛，用現代化科學技術手段改變自來水供水管理體制的落後現狀，勢在必行。" the increase reflects mainly the valuation effect of foreign currency investments, " said a hkma spokesperson
金管局發言人表示：境外資產增加，主要是由於匯價變動，使外幣投資的價值有所變動。Foreign assets, representing the external assets of the exchange fund, amounted to hk $ 654. 9 billion. " the increase reflects mainly the valuation effect of foreign currency investments, " said a hkma spokesperson
金管局發言人表示：境外資產增加，主要是由於匯價變動，使外幣投資的價值有所變動。The qualitative analysis method includes standardization investigate method, " four stage symptom " analysis method, " three months fund turnover chart " analysis method, technological process picture analysis and mark management method. the quantitative analysis method includes single variable model, various variable model, z score model, f score model, relative liquidity target and the way of empirical analysis
其中定性分析法介紹了標準化調查法、 「四階段癥狀」分析法、 「三個月資金周轉表」分析法、流程圖分析法和管理評分法；定量分析法介紹了單變量模型、多變量模型、 z計分模型、 f計分模型、相對流動性指標和實證分析方法。Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.
當然，全面收益的確認與計量問題又是十分復雜的，它不僅涉及到財務會計理論的方方面面，如歷史成本原則、實現原則、相關性和可靠性等，也觸及當前許多會計難題，如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。Items of the statement of changes in financial position are di ? vided into two groups ; sources of working capital and applica ? tion of working capital
財務狀況變動表的項目分為營運資金來源和營運資金運用。The primary financial statements are the ? balance sheet, ? income statement, ( 3 ) statement of cash flows, and ? statement of changes in financial position
基本的財務報表有：資產負債表；損益表；現金流量表；財務狀況變動表。A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and appli ? cation of working capital and its changes during an accounting period
財務狀況變動表是綜合反映一定會計期間內營運資金來源和運用及其增減變動情況的報表。Article 60 a statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period
第六十條財務狀況變動表是綜合反映一定會計期間內營運資金來源和運用及其增減變動情況的報表。The banking industry has become the high - tech industry which gathers calculator technique, information technology and bank service in integral whole. huge changes have happened in the traditional banking industry, including the form of money, service mode, the structure of bank, the management of bank and so on
這些巨額投資，使銀行業成為了集計算機技術、通訊技術、信息產業與銀行服務於一體的高科技產業，使傳統銀行業發生了巨大的變化，這種變化表現在貨幣形態、資金流動方式、銀行組織結構、服務方式、人員結構、銀行管理和營銷模式等各個方面。Financial statements are the written documents summarizing and reflecting trie financial position and operating results of an enter ? prise, including mainly a balance sheet, an income statement and a statement of changes in financial position ( or a cash flow statement )
財務報表是反映企業財務狀況和經營成果的書面文件，主要包括資產負債表、損益表及財務狀況變動表（現金流量表） 。分享友人