購股選擇權 的英文怎麼說
中文拼音 [gòugǔxuǎnzháiquán]
購股選擇權
英文
stock options- 購 : 動詞(買) purchase; buy
- 股 : Ⅰ名詞1 (大腿) thigh; haunches 2 (機關、企業、團體中的組織單位) section of an office or enterp...
- 選 : Ⅰ動詞1. (挑選) select; choose; pick 2. (選舉) elect Ⅱ名詞(挑選出來編在一起的作品) selections; anthology
- 擇 : 擇動詞(挑選) select; pick; choose
- 權 : Ⅰ名詞1 [書面語] (秤錘) counterpoise; weight (of a steelyard)2 (權力) power; authority 3 (...
- 選擇權 : option agreement
- 選擇 : select; choose; opt; election; choice; culling; alternative
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Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company
本文從分析資產重組對會計基本理論與方法的影響入手,對上市公司資產重組中的幾個重大會計問題,包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討,並在此基礎上結合我國的資產重組實踐,提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。The official may have received gifts like trips or stock options, or money for professional advice
這位工作人員也許接受過類似旅遊機會、購股選擇權或現金的禮物,因而為其美言。For customers to fulfill settlement obligations associated with call / put warrants, equity options, and other equity - type financial instruments
八、供客戶為認購(售)權證、股票選擇權或其他具有股權性質金融商品之履約。The plan is to finger out the laws and rules in favor of the venture capital ' s operation in order as soon as possible, establish the leading fund provided by government, offer governmental credit assurance and stock, reduce the tax to the high - tech enterprise, construct the polarizing investor frame including government, corporation, international investment company, achieve the legalization of private - collecting fund, quicken the course of endowment insurance fund of investment to the venture capital, that can solve the problem of capital shortage, to improve the rule - framework of the investment company, and expect to carry out the limited and partnership company. through the way of theoretics education and practice, introduce into the advanced technology and talent to promote the ability of investment specialist, strengthen the inspection to medi - agency and exploit the operation scope, bring forward a set of high - tech enterprise evaluating system suitable to choose the enterprise invested by the investment company. last, buy by corporation, and - techniqufi - and property right dealing market is the practicable exit channel comparatively
即盡快制定有利於風險投資規范運作的法規及條例,建立政府導向基金,為高新技術企業提供政府信用擔保、政府采購以及稅收優惠等政策支持;構造由政府、大公司、國際投資公司構成的多元化投資者結構,盡快實現私募基金的合法化,加快社會養老保險基金進入風險投資的進程,以此方式解決資金短缺的問題;在目前有限責任和股份有限機構組織形式的基礎上,改善風險投資機構的法人治理結構,並建議早日實現有限合夥制組織形式;以理論教育結合實踐,引進國外先進技術和人才等方法促進投資專業人才能力的提高;通過加強對中介機構的監管和拓展中介機構風險投資中介服務,促進中介機構的建設,並結合實際提出一套適合於風險投資公司選擇投資項目的高新技術企業評估體系;最後建議以大公司收購和技術產權資本交易的方式作為目前較為可行的風險投資退出渠道。Chapter one describes all the forms of distribution and dividends, which include cash dividends, property dividends, a purchase, redemption, or other acquisition of shares, a distribution of evidences of indebtedness or promissory notes of the corporation, and shareholder dividend options
根據股利的形式,股利分配的方式,通常有現金股利、財產股利、負債股利、股票股利、股票回購和清算股利,以及股利選擇權。根據用於股利分配的價值的來源不同,可以將股利分配分為收入盈餘分配、資本盈餘分配和資本的分配。Some such examples may include ( but are not limited to ) : the different implications of paying with stock versus cash, the relevance of goodwill, the basic differences of buying assets versus stock, why a manager would make a 338 election ( or ( h ) or ( h ) ( 10 ) ), and / or the value of nols
此類稅務規劃可能包括(但不限於)以現金或股票為對價之不同意涵、商譽與稅務之關聯、資產收購與股權收購之基本差異、影響經理人是否選擇適用所得稅法第三百三十八條(將股權收購視為資產收購)之因素、及營業損失凈額之價值等。By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點,介紹企業合併準則的國際發展動態,針對我國的現實經濟環境和會計環境,對我國企業合併會計準則的制訂從以下幾個方面提出建議:明確共同控制下的企業合併會計處理方法;購買法和權益集合法的選擇;收購生效日的確定;購買成本和相關費用的確認和計量;如何確定購入的可辨認資產和負債及其公允價值;少數股權的價值確定;商譽的處理,建議區分商譽和無形資產;信息披露的要求。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。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。The difference is that domestic mbo is the result of institutional transition, but the overseas mbo is the competitive choice, and in china the price difference in share transactions makes managers have the goal to acquire the profits. this article analyzes the game relationship of mbo in china, and proves that the root caucus of china mbo non - prohibiting for the different behalves between local government and national assets management department, and between the representatives of state stockholders and managers. this paper makes an empirical analysis of the mbo performance of 26 listed companies in china and proves that mbo are beneficial to improve company ’ s performance, and further we analyze the problems, which exist in china mbo, and gives some suggestions, we think that the rational action to mbo is to give proper guides, instead of prohibiting it simply
本文應用委託代理理論、人力資本理論和產權理論等對中西mbo動因進行系統的比較分析,得出結論認為中外mbo具有相同的激勵動因,都是知識經濟時代智能資本獲取企業所有權的企業權力安排形式,不同的是國內mbo是制度轉型的結果,而國外mbo是競爭選擇的結果,同時由於我國mbo存在股權交易價差,管理層具有獲取價差的直接動機;本文運用博弈論的方法對我國mbo 「禁而不止」問題進行分析,分析結論認為國資監管部門與地方政府和國有股東代表與管理層之間的利益差異是導致當前我國mbo 「禁而不止」的根本原因;文章通過對我國26家上市公司mbo並購績效的實證分析,得出結論認為mbo有利於公司績效的改善,進而文章對當前我國mbo存在問題展開分析,並提出幾點建議,我們認為當前對我國mbo的理性做法是適當引導,而非簡單禁止。Analysis on comparing rs with seo is done by means of pricing patterns, biding bodies, amounts of issue and risk to underwriting, etc. on the basis of over analysis, we present some practical measures to make better the rs and seo : to improve financial parameter which is necessary for the qualification of rs, refrain non - circuiting stockholders to improperly take part in rationing shares and give up rationig shares, set standards to the policy of dividend distribution, establish the transaction market of rights of rationing shares
對配股與增發新股進行比較研究,主要從兩者的本質區別、定價方法、認購對象、發行數量、股本結構變化以及券商承銷風險等方面展開。在以上分析的基礎上,提出了完善配股、增發新股的具體措施:改進配股資格的財務控制參數,約束國有股、法人股股東的參配、棄配行為,規范上市公司股利分配政策,建立配股權交易市場;在增發價格與公司的內在價值相符的前提下實施小折扣發行,引入超額配售選擇權,建立募集資金的專戶存儲制度。An option to buy or sell a stock, including put, call, spread, and straddle
優先購買權買賣股票的選擇權,包括投資、交貨、買賣差額和買空賣空New oriental has granted the underwriters a 30 - day option to purchase up to an additional 1. 13 million adss
目前,新東方已賦予承銷商一個30天的選擇權,承銷商在30天內還可另購113萬股美國存托憑證。My article gives a further theoretical discussion on this question. and then, beinging from the main contents of this mechanism and combining with the actual situations, the writer of this article puts forward to some corresponding countermeasures with regard to the perfecting of the present system environment
結合現狀,就制度環境方面提出了相應的構建對策,對年薪制、股票期權制、經理融資收購這三種國內外較常用的模式進行了詳細的評析和比較,並就目前的模式選擇方面提出了相關建議。分享友人