選擇之債 的英文怎麼說
中文拼音 [xuǎnzháizhīzhài]
選擇之債
英文
alternative obligation-
Accounting for contingencies is one important part of uncertainty accounting ， contingencies widespread exist in enterprises ， as a special economic event ， with developments of economic ， financial relations is complex ， the contents of contingencies unceasing extend ， contingencies plays a more and more important role in financial accounting information and operation policy because theoretical and practical research of contingencies is late ， special data is little ， few pay a ~ ention to treatment of contingencies new accounting law points out that enterprises must explain contingencies arising from guarantees provided for the debit of other enterprises and pending litigation this is the first time that the law requests accounting treatment of contingencies accounting standard for business enterprises ： contingencies prescribes the recognition and measurement of contingencies and the disclosure of relevant information ， the standard is the first standard of contingencies ， improves the accounting treatment for contingencies and the disclosure of relevant information the standard will help us improve the quality of information disclosure the article is divided into five parts to discuss the first part is a general introduction of contingencies ， including the history, the classification ， the framework and so on ， all of which would help readers understand the basic concepts in the article the second part introduces recognition of contingencies ， including recognition condition and accounting of some contingencies etc the third part introduces measurement of contingencies ， including measurement principle and selection of measurement attributes the forth part introduces disclosure of contingencies ， including disclosure of contingent asset ， contingent liability etc the fifth part selects some enterprises financial report to analyse ， points out some problems of contingent disclosure ， gives some suggestions about disclosure of contingencies
對于規范我國企業或有事項的會計核算和相關信息的披露問題，提高會計信息披露質量，保護投資者利益，具有重要的現實意義。本文試就或有事項的確認、計量以及信息披露略談一下自己的認識，對準則可能存在的不足之處提出意見和建議，並採用實證方法對上市公司或有事項的披露狀況進行了分析。本文共分五章進行論述，第一章是對或有事項的概括性介紹，包括或有事項的涵義、特徵、或有事項會計的產生、或有事項的分類以及或有事項會計的基本框架等，有助於讀者了解本文的一些基本概念；第二部分介紹了或有事項的確認，介紹了或有事項的確認條件和幾種具體或有事項的會計處理；第三部分介紹了或有事項的計量，包括或有事項的計量原則和計量屬性的選擇等問題；第四部分介紹了或有事項的披露，包括或有資產、或有負債、預計負債等的披露；第五部分選取了部分上市公司的年報進行實證分析，指出了我國上市公司在或有事項披露方面存在的問題，並提出了完善我國上市公司或有事項信息披露的建議。So long as the rates remained different, allowing transferability between cis and the aggregate balance would give the note issuing banks an option to convert the two components into us dollars at different convertibility rates, leading to arbitrage opportunities
在兩者統一前，容許負債證明書和總結餘之間進行轉換，便可讓發鈔銀行有權選擇按不同匯率將這兩個貨幣基礎的組成部分兌換成為美元，以進行套戥。By researching, the major innovations of this paper are : ( 1 ) analysises the assets and liabilities table and the loss and gain table of life insurance companies in china from 1998 to 2001 in detail, comprehensively reflects the structure of assets and liabilites in the life insurance companies even in the whole life insurance industry of our country during the recent years ; ( 2 ) on the aspect of assets management, our country should reduce the proportion of monetory assets, improve the proportion of investment assets and establish the scientific investment management system, and suitably lower the proporty of the fixed assets on the premise of guaranteeing the operation ; ( 3 ) on the aspect of management of matching assets and liabilities, the life insurance company of our country should reduce the sales of the policies of prearranged high insuranc rate, develop the new type of life insurance products and match each policy with prearranged high interest rate with high interest rate investment correspondingly ; ( 4 ) as refering to the index system of assets and liabilities management of the commercial banks in our country, it has explored that of the life insura
第三部分從壽險公司的資產管理、負債管理、資產負債匹配管理及資產負債匹配管理評價指標四個方面進行了分析和研究。本文的主要創新之處是： （ 1 ）將自1998年至2001年國內所有壽險公司的資產負債表和損益表進行了詳細的分析，比較全面地反映了我國近年來各壽險公司及整個壽險業資產負債的結構狀況； （ 2 ）在資產管理方面，我國應適當降低貨幣類資產的比例、提高投資類資產的比例並建立科學的投資管理體系、保證經營的前提下適當降低固定資產的比例、盡量減少佔用類資產的比例等； （ 3 ）在資產負債匹配管理方面，我國壽險公司應盡量減少高預定利率保單的銷售、發展新型壽險產品，每銷售一批較高預定利率的保單就應選擇相應高利率的投資與之對應匹配； （ 4 ）借鑒我國商業銀行資產負債管理的指標體系，探討了壽險公司資產負債匹配管理的指標體系。The author finds the consistency of practice of britain ; namely the law of the place of overseas branch that takes the deposit should be applied generally. although section 2 of article 6 of restatement ( second ) of choice of laws lists seven principles and section 2 of article 188 also lists five connecting places that should be considered, american courts determine that the law of the place of head office should be applied in most cases
筆者發現，英國在存款合同法律選擇上的實踐是一致的，一般情況下適用接受存款的海外分行所在地法；雖然《沖突法重述（第二次） 》第6條第2款列舉了應考慮的七論總行對海外分行存款債務之承擔個原則，第188條第2款列舉了應考慮的五個連結點，但美國法院在大多數案件中作出了適用總行所在地法的結論。The change from debt to stock has an important effect on the interest coordination of state - owned enterprise, state - run banks and other agents. it is a contract choice that trade - off all kinds of distortion ( save transaction cost ) at present. it belongs to the welfare improvement in kaldor meaning ? nd can drive the reform process further
債權股權互換對于目前我國處于改革攻堅階段的國有企業、國有銀行、及其他經濟主體之間的利益協調有重要作用，是在各種約束條件下折衷各種扭曲后的交易費用較低的一種各方合約選擇，屬于帕累托次優或者退一步說是卡爾多意義上的社會福利提高，可以進一步推動改革進程。The second chapter makes a profound analysis of debt issues in utilizing foreign government loans. since the repayment default in foreign government loans is a main reason resulting in debt issues, this chapter selects the angle of repayment default of borrowers ( project units or the local ), especially the moral risks caused by borrowers " unwilling to repay, using the method of game theory, to analyze the selected strategies of each principle institution and the mutual relationships of influence and limitation among them, from which to find out the source of restricting repayment of foreign government loans
論文第二部分對外國政府貸款中的債務問題進行深入地展開分析，因為外國政府貸款還款拖欠是造成債務問題的直接原因，所以本文的做法是從借款人（項目單位或地方）拖欠還款的角度，特別是針對借款單位主觀上不願意還款的道德風險問題運用博弈論的方法對債務問題涉及到的各主要機構之間的策略選擇和相互影響和制約的關系進行分析，從中找出制約外國政府貸款還款的根源。分享友人