過分資本化 的英文怎麼說
中文拼音 [guòfēnzīběnhuà]
過分資本化
英文
o over capitalization- 過 : 過Ⅰ動詞[口語] (超越) go beyond the limit; undue; excessiveⅡ名詞(姓氏) a surname
- 分 : 分Ⅰ名詞1. (成分) component 2. (職責和權利的限度) what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] (料想) judge
- 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...
- 過分 : 過分excessive; undue; bellyful; go too far; overdo
- 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...
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This article is composed by four parts. the foreword introduces simply the process of from establishment to development and contabescence of shanxi bank and the operating and running status. then bring forward the theme of this article that the organizational and managing system was the determinant factors of the prosperity and decline of shanxi bank and its experiences and lessons lend a helping hand to the enterprises of our time. the first part mainly tells of the organizational system and managing mode which drove the development and prosperity of shanxi bank, i t was consisted of the organizing system of the ownership departing from the power of management, and the capital frame of composing by the yin - share and manpower - share, and the human resources management system including high - level various and with elasticity distributing system and strict managing system, and the rigorous mamaging system and flexible running frame, and the enterprise culture of combining tigtly with the ru culture
組織制度方面,主要通過對票號所有權與經營權相分離的組織制度的研究,總結其對票號發展所起到的重要作用;資本構成方面,主要對票號銀股、身股並重的資本構成,特別是票號實行的頂身股制度進行研究,總結其對員工所形成的有效激勵作用;用人體制方面,主要從激勵和約束兩個方面分別進行研究,一方面是票號分配體制的高水平、多樣化、富於彈性,對票號員工形成了有效的激勵作用,另一方面是嚴格的人員選拔、培養、任用以及監督、獎罰等管理制度,對票號員工形成了有效的約束作用;管理制度和經營體制方面,主要通過對票號各類號規進行分類研究,分別從管理制度和經營體制兩類內容來著手,總結票號管理制度的健全和經營體制的靈活對票號業務發展所起到的重要作用;企業文化理念方面,分別從員工教育和儒商融會兩方面進行研究,總結票號對員工道德教育的重視給票號帶來的良好企業風尚以及儒商融會理念使票號在經營方面更加成熟穩健、注重企業長遠利益。In recent years, the water - saving and control irrigation technique of rice has diverted from plot experimental and demonstration to lare scale. and has got remarkable economic and social benefits. amed at the characteristics of this irrigation area, optimal selection for water - saving techniques of rice, deciding the amout of leaching water and irrigation modles, investigating the adaptability of the water - saving and control irrigation technique in saline land. studying the increase in production mechanism of the technique are important to extend the technique, to better and develop saline land as well as slick spots. according to the results of field experiments, optimization study was conducted on the water - saving irrigation technique of rice in saline land, the effects of different water - saving irrigation techniques on the physiological indexes and yield of rice were systematically analyzed. by using mutiplepurpose fuzzy optimization method, better. water - saving irrigation technique was selector out, that is. the control irrigation technique in rice. the mechanism of it was analyzed from the aspect of the physiological and ecological saving water of rice to provide the implemental process and technical point ; throgh the quantitive analysis and comparision on control irrigation and control class ( flood irrigation ), high production and quality mechanism of the technique was analyzed in terms of physiology indexes of rice, the variation of soil moisture, the pest resistance and the lodge resistance, the change of soil temperature in paddy fields. the yield constitutive factors, the quality of rice and so on. in saline land. control irrigation and intermittent leaching modles were adopted to validate the adaptability of the technique in irrigation of rice in saline land, to analyze rice ' s physiological - ecological indexes and the change of soil salt content under the conditions of control irrigation leaching of rice and and to provide control irrigation and combined modle of intermittent leaching to adapt to different conditions
本文從試驗及試驗資料入手,取得以下主要成果和結論:對鹽堿地水稻節水灌溉技術進行優化研究,系統地分析了不同節水灌溉技術對水稻生理指標及產量的影響,採用了多目標模糊優化的方法,對灌水技術進行綜合評判,優選了節水灌溉技術,論證該地區宜採用水稻控制灌溉技術;闡述控灌技術通過調節和控制水稻的需水規律,降低水稻高產情況下的無效水量消耗,從水稻生理、生態節水兩方面分析了控灌技術節水機理,針對性地總結出水稻各生育期實施節水控灌技術的步驟及技術要點;通過控灌與淹灌的定量對照比較,從根系、莖蘗、冠層葉片及綠葉動態到株高,土壤水分變化,抗病蟲害、抗倒伏能力,稻田土溫變化,產量構成因素及稻米品質等諸多方面進行動態比較,分析控灌技術高產優質機理;在鹽堿稻地採用控制灌溉+間歇淋洗模式,跟蹤測試田間水鹽變化狀況,驗證控制灌溉技術在鹽堿地區水稻灌溉中應用的適應性,通過分析水稻控制灌溉淋洗條件下水稻生理生態指標,提出優化控制灌溉+間歇淋洗組合模式,為進一步在高礦化度地區試驗水稻控灌技術奠定基礎。To develop the products which imported a large proportion to meet domestic demand ; c. depending on the capital advantage, to develop the products which need a large number of fund and has high barrier ; d. cooperating with the foreign investor to produce the products which having a large gap between supply and demand
經過swot分析,本文認為,中石油大慶地區石化企業應採取的主要發展戰略有:突出資源優勢,發展原料型產品;利用市場機遇,發展國內短缺的石化產品;利用資金優勢,發展資金密集型、準入門檻高的產品;以中國市場需求缺口大的品種吸引外來投資,共同建設等。Division of mankind into workingman and capitalists suffers from the fallacy of simplism
硬把人類分成工人階級和資本階級就犯了過分簡單化的錯誤。In present dissertation, most stirpses are repartitioned and redefined, and the structure characteristic, course of formation, cause of formation, function and risk of stirpses are analyzed. the main conclusions are : [ 1 ] rapid development of corporations engenders urgent demand of financing, conflict between capital market imperfection and demand of financing leads corporations to control listed corporations by purchasing " shell " and enhance it ' s financing capability ; [ 2 ] two kinds of pricing institution of stock provides stirpses for controlling listed corporations by low cost, monitoring institution imperfections provides corporations for operating listed corporations. adjust of national assets provides more " shells " ; [ 3 ] more private corporations purchase listed corporations, some of them form stirpses ; [ 4 ] stirpses have positive influence about adjusting industry and enhancing capital market financing function ; [ 5 ] stirpses magnify financial risk by controlling listed corporations, and transform listed corporations from shareholders benefit to block shareholder benefit, having tendency of infracting shareholders benefit
本文主要的結論: [ 1 ]中國企業的迅速發展對融資有迫切的要求,中國國內資本市場發展不完善與這種強烈的融資需求的沖突導致了企業尋求通過買「殼」的方式控制上市公司,以此來提高自身的融資能力; [ 2 ]中國上市公司股票的兩種定價機制為「系」低成本控制上市公司提供了可能,監管機制的不完善為「系」提供了操縱上市公司的空間,國有資產在調整過程中從部分競爭行業退出,為資本市場提供了一定數量的「殼」資源; [ 3 ]民營企業紛紛買「殼」上市,在這個過程中,部分實力突出的企業形成了「系」 ; [ 4 ] 「系」現象對進行行業整合、提高資本市場融資能力等方面起到了積極的作用; [ 5 ] 「系」通過對上市公司進行的操縱放大了金融風險,將上市公司的股東利益最大化變為大股東利益最大化,存在著侵害小股東利益的潛在傾向。However, the writer think that the development of chinese industries will not lead to that bad effect and it will not theat the economic growth in japan. the reasons come out as that china and japan are in different stages of development and they have different advantages as to the resourses. the chance of cooperation is larger than that of competition
作者經過分析認為,中國的製造業發展不會對其他國家構成威脅,並重點分析了中日的關系,認為,中日兩國處在不同的經濟發展階段,中日兩國戰略資源各有優勢,但是具有較強的互補性,兩國的合作大於競爭,並且認為,日本正在經歷的是產業升級,而不是所謂的產業全心化,最後,作者設想了中日近期和長期經貿合作的框架。Therefore, the author bring forward some suggest to perfect the company memorandum of ours. for instance, to separate the memorandum of association into two parts ; to distinguish and define the absolute recordation, relative recordation and random recordation ; to substitute the authorized capital system for the legal capital system ; to abolish the " ultra vires rule ", etc. and the author hopes to get consideration from more scholars on the basic theory subject, memorandum of association in corporation law as well as a fruitful result both in legislation and practice by this dissertation
由此,筆者提出了完善我國公司章程制度的若干建議,如:強調通過公司章程實現公司自治;對公司章程在形式上作兩部分區分;明確公司章程中的絕對、相對和任意記載事項;用授權資本制取代法定資本制;取消「越圍原則」對公司經營范圍的限制;強化公司章程的可訴性;完善公司章程的修改原則、程序和權限等。In order to make further understanding on securitization, the second part emphasis on the three basic forms of asset securitization, pass - through securitization, asset - backed bond and pay - through securitization, with an analysis and comparison of their characteristics and cash flow features
第二部分通過分析和比較過手證券、資產支持債券和轉付證券三種基本模式的特徵和現金流特點,進一步加深對資產證券化本質的認識。第三和第四部分是本文的重點。Through the approach of investigative questionnaire and ability examination, considering both teachers " teaching practice in senior high school and students " need in analyzing and resolving problem, taking the method of fixing the quality and quantity, we make a demonstration research. at last, we draw a conclusion that the 19 manifestations of chemistry ability can be reduced to three levels : the basal level, called repeating thinking, includes distinguishing and judging the chemical fact and relations of quantity in chemical reaction, comparing and summarizing the chemistry fundamental knowledge ; innovative thinking level includes illogical thinking and logical thinking. illogical thinking mainly contains intuition, association and space imagination of micro - particle
通過調查問卷、能力測試等途徑,結合教師在中學化學的教學實踐和學生在分析、解決問題的實際需要,採用定性與定量結合的方法,進行實證研究,得出結論:化學學科能力的19種表現形式歸納為3個層次:最基礎的再造性思維能力層次包括對化學事實和化學反應中量的關系的識別和判斷、對化學基礎知識的比較概括;以培養創新能力為核心的創造性思維層次包括化學直覺思維、聯想、對微觀粒子的空間想象為主的非邏輯思維和靈活運用已學的化學知識通過分析、綜合地解決問題為主的邏輯思維;化學實驗能力層次是化學學科能力的最高層次,它以思維能力為基礎,集中體現了化學教學的基本特徵,實驗能力層次包括:選用實驗方法和設計實驗方案,對實驗的評價,研究和處理實驗事實、資料、數據,發現規律,表達實驗及其結果,最終解決問題的能力和發散思維。Combining achievements in past scientific research, this thesis summarizes some problems in the process of decreasing water, the problems contains : important parameters such as percolation coefficient, interfering radius etc ; designers get parameters from their experience and make their choice of limited prospecting materials too simply, because of the limits, designer ca n ' t make quantitative analysis on groundwater ; differences on breakwater effect of setting water - tight screen is still existed, although research evolvement in this field is done ; they ca n ' t grasp the hydrogeology parameters accurately in that it influences rightness of designing in deep excavation water - decreasing
本文結合以往的研究成果,總結了降水過程中存在的一些問題,主要包括:重要設計參數,如地層滲透性、基坑降水影響半徑等,設計中僅從個人經驗出發取值,對有限的勘探資料進行取捨和過分地簡化。這些局限使設計者不能對地下水進行科學的定量分析,盲目性較大;深基坑降低承壓水引起的周邊地面沉降的研究雖已取得很大的進展,但是一些主要問題仍未解決,對防滲帷幕的實際擋水效果存在不同看法;對於弱透水層的水文地質參數一直難以準確把握,影響了深基坑降水設計的正確性。This paper analyzes major problems in the practice of real estate appraisal from the perspective of theory and practice, explains the treatment of various property, including returns from intangible property, from capital and from chattel, discusses the problem of matching between the capitalization rate and net income. this paper also uses examples to define the content of various income from real estate and expenses to be deducted so that the outcome of the appraisal will be as veracious as possible. this paper provides its own view on the definition and treatment of various property such as intangible property and chattel property, concludes the contents of income from various real estates and expenses to be deducted, and applies and explains in real cases
在這種形勢下,本文針對目前在房地產估價實務中存在的主要問題,在兼顧方法的理論可行性和實際可操作性的前提下,總結、分析說明了對各類收益性房地產非不動產收益,包括無形資產(無形因素或無形影響力)形成的收益、資本帶來的收益、動產帶來的收益等項收益的認定和處理方法,對資本化率與凈收益內容相匹配的問題進行了一定的探討,並通過實例明確了各類房地產收益和應扣減的費用的具體內容,使得估價的結果盡量地做到準確並且符合實際。In chapter four " studying the questions about the affirmation and measurement of financing lease assets and debt ", the author, firstly, has studied the questions of the affirmation of financing lease assets and debt ; secondly, has explained the views of the positive and negative to whether the lease assets should be capitalized and whether the lease debt should be confirmed, the author has put forward her view : the financing lease should be capitalized ; and then the author has put forward a set of new method about choosing discount rates, meanwile, has proposed that our country should cancel 30 percent proportion regulations to strengthen the comparativity of the accounting information
第四章《融資租賃資產與負債的確認與計量問題研究》 ,先對融資租賃資產與負債的確認問題進行研究,針對租賃資產是否應資本化,租賃負債是否要確認,闡述了正反兩方面的觀點,並提出作者的觀點:融資租賃應予以資本化。接著通過對我國租賃會計準則中對最低租賃付款額折現時所選用的武漢理_卜大學碩士論文三種折現率進行分析,提出了一套新的折現率選擇方法,同時對融資租賃資產與負債計量問題研究,提出為了增強會計信息的可比性,我國租賃會計準則應取消30 %的比例規定。This is a simplistic measure of a bank ' s lending exposure, which can require a bank to hold more capital than its own calculations would deem necessary
這是將銀行貸款風險尺度過分單純化,銀行持有超出自身預算的資本也被認為是必要條件。Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization, the enterprise shall calculate and determine the to - be - capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used
(二)為購建或者生產符合資本化條件的資產而佔用了一般借款的,企業應當根據累計資產支出超過專門借款部分的資產支出加權平均數乘以所佔用一般借款的資本化率,計算確定一般借款應予資本化的利息金額。Secondly, aiming at the current situation of intangible assets investment in the parks, the shortcoming of the operation mechanism related to the intangible assets in the parks is analyzed. the theory basis about the capitalization of intangible assets is stated according to the economic theory of capital and revenue distribution, capital and economic effects. the paper presents the viewpoint that the capitalization of the intangible assets is the effective way to realize the sustainable development in the parks. the operation mechanism about the capitalization of the intangible assets is analyzed
首先對農業科技園區、無形資產資本化的基本概念進行了界定,分析了農業無形資產的特殊性;其次針對我國農業科技園區中無形資產投入的現狀分析了農業科技園區中無形資產運行機制的弊端;根據經濟學關于資本與收益分配、資本與經濟效益的理論闡明了無形資產資本化的理論依據;提出了無形資產資本化是實現農業科技園區持續發展的有效途徑的觀點;分析了農業科技園區無形資產資本化的運行機制;最後對農業科技園區無形資產資本化過程中的產權界定、價值評估和風險及防範等問題作了進一步闡述。Based on the standard, we carry out the study about some questions which the net profit in income approach is requested and the capitalization rate and profit year are ascertained, through investigating extensively the information about practicing the income approach to estimate the real estate and analyzing the regular pattern of law about real estate appraisal, so that the income approach may be more perfect method of the real estate appraisal
基於此標準,通過廣泛調查應用收益法進行房地產估價的資料,結合對有關房地產估價的法律規定的分析,本文對收益法中凈收益的求取、資本化率以及收益年限的確定等若干問題進行了研究和改進,使收益法成為一種更臻完善的房地產估價方法。Along with the development of market economy, the income approach that can depict real estate as an investment channel has been used widely. however, there also exist some problems to be studied further. for example, the connotation and extension of net income and the capitalization rate have not been agreed on
隨著市場經濟的日益完善,在房地產估價的過程中,能夠充分反映房地產作為一種投資載體這種特性的收益法得到了越來越廣泛的應用,但是在實際應用中仍然存在著一些有待研究、解決的問題,例如對于凈收益、資本化率的內涵和外延等問題還存在一定的爭議。However, we have different understanding on fluctuation of stock price. marx thought stock price as capitalization of dividend, and earlier economists were inclined to price shares by analyze relation between supply and demand
人們對股票市場價格運動有著不同的理解,馬克思指出股價實質上是資本化的股息,而早期的西方經濟學家傾向于通過對供求雙方的力量對比分析來研究股價的變動。By the comprehensive analysis of industry development and the features of corporation, i state the role of bot in the fastening the building of traffic infrastructure and developing of core competitiveness of operating corporation. this paper can supply some beneficial suggestions for traffic building corporation to explore the asset business
通過對行業發展狀況和企業自身特點的綜合分析,對bot方式在加快交通基礎設施建設及發展核心競爭力的施工企業集團等方面的作用進行了闡述,對交通施工企業探索資本化經營提供一些有益的借鑒。The reality engaged in the training for many years that this text author combines oneself, through analyzing distant to take company training current situation and personnel ' s basic quality situation of liaohua company, on the system that trained how about to perfect training systems, give play to training function of encouraging, for realizing three of company key team propose the author suggest some the beginning shallow view by the manpower resources development strategic objectives of construction core
員工激勵機制研究是一個系統過程,沒有放之四海皆準的激勵方法。本文作者結合自己多年從事培訓工作的實際情況,通過分析遼化公司培訓工作現狀和人員基本素質情況,就如何完善培訓體系,發揮培訓激勵作用,實現公司三支核心骨幹隊伍建設的人力資源開發戰略目標提出一些初淺的看法。分享友人