金融與會計 的英文怎麼說

中文拼音 [jīnróngyǔkuàijì]
金融與會計 英文
msc/pg difinance & accounting
  • 金 : Ⅰ名詞1 （金屬） metals 2 （錢） money 3 （古時金屬制的打擊樂器） ancient metal percussion instrum...
  • 融 : Ⅰ動詞1 （融化） melt; thaw 2 （融合; 調和） blend; fuse; be in harmony Ⅱ形容詞[書面語]1 （長遠; ...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 金融 : finance; banking金融比率 financial ratios; 金融呆滯 financial stringency; 金融改革 financial refo...
  1. The dissertation begins with the further discussion attributions of the economic contract, and comparing the economic contract with the ordinary economic contract and financial instruments, i think that the derivative financial instrument is an economic contract essentially, and has all the common characters owned by the economic contract, so we should establish the accounting for derivative financial instrument on the executory contract, otherwise the accounting for the derivative financial instrument will lose the basis of the accounting theory

    本文共分四部分：本文首先對衍生金融工具的經濟屬性進行了較為深入的探討，並將其與一般經濟合約和基本金融工具進行了比較分析，認為衍生金融工具本質上是一項經濟合約，具有所有經濟合約所具有的共性，衍生金融工具的會計處理應建立在對履行中合約的會計處理基礎之上，否則對衍生金融工具的會計處理就會缺乏理論基礎。
  2. Xbrl is sponsored by some technical and financial companies such as deloitte & louche, ernst & young, ibm, j. d. edwards, kpmg, microsoft and sap

    Edwards 、畢馬威國際會計公司、微軟、 sap以及其它技術與金融公司的資助，並由xbrl
  3. Why study the msc accounting and finance

    為什麼選擇會計與金融專業理學碩士課程？
  4. By convention, all capital and financial flows, except those arising from transactions in official foreign reserves undertaken by the monetary authority on behalf of the exchange fund, are added to current transactions together with implied errors and omissions " above the line " in arriving at what is termed the " overall " surplus or deficit in the balance of payments accounts

    傳統以來，在計算國際收支平衡帳的整體盈餘或赤字時，除金融管理專員代外匯基金進行的官方外匯儲備交易外，其他所有資本與金融流量，以及經常帳的交易連同隱含誤差都會計入線上項目內。
  5. The structure of the study is as follows : chapter 1 introduces research background ; chapter 2 gives an overview of theoretical framework while chapter 3 is a comparing analysis of foreign apbf ; chapter 4 is the history, development and problem of our apbf ; chapter 5 shows the cause and influence of our apbf " s problem and the institution mode of our apbf is explained in chapter 6 ; chapter7, 8 and 9 analyze the operation mechanism, supervision mechanism and development strategy of our apbf respectively ; the last chapter gives conclusions and policy applications. there can be two interpretations for so - called " finance " on broad and narrow sense respectively

    20世紀80年代以來，中國經濟體制變革在從「有計劃的商品經濟」 ，到「計劃經濟為主、市場調節為輔」 ，再到建立以「有中國特色的社會主義市場經濟體制」為目標的逐步深化的過程中，金融體制改革不斷深化，商業金融業務不斷發展，原專業銀行也由單純「經營政策性業務」到「兼營政策性業務與商業性業務」 ，直至1994年「政策性金融與商業金融」分離，專業銀行向商業銀行轉變，農業政策性金融的功能由新成立的中國農業發展銀行承擔，並在運行中調整、改革、發展。
  6. Huron found that 34 percent of audit committee financial experts appeared to lack either an accounting or finance background in 2006

    審計委員會成員中，金融專家與財會人員的比例，在2006年為不到3 ： 1 ，而2002年為5 ： 1 。
  7. The higashi - osaka municipal small and medium sized enterprises promotion association hspa is at the center of operations with creation core higashi osaka as its base. the sub - cluster managers market specialists and cluster manager are the key players of the program in assisting innovative companies with product and market development. the program is organized under a partnership with the neo cluster project, the driving force behind the kansai front runner project the ministry of economy, trade and industrys industrial cluster project, and in cooperation with governmental institutions such as the kansai bureau of economy, trade, and industry and the osaka prefectural government, the business academia collaboration coordinators of the 13 universities that occupy the creation core higashi osaka facilities, jetro, government financial institutions, commercial banks, public testing laboratories, higashi - osaka chamber of commerce and industry, and the product and market development research society organized by various businesses

    以creation core東大阪為活動據點，東大阪市中小企業振興會成辦事務局，重新配置專家，以開拓銷路負責人和製造業推進事業經理人為核心，以經營戰略積極的擁有獨自技術和擁有市場佔有率特性產品的企業為中心，與經濟產業省的產業集群計劃關西領先窗口企劃的推動組織企業推進共同體合作，組建了由近畿經濟產業局，大阪府等行政關系機關， creation core東大阪內的13所大學的產學合作中介人， jetro ，政府系金融機關，民間金融機關，公營考試機關，東大阪工商會議所，商社等支援，合作機關組成的新產品開發，新市場開拓研究會。
  8. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the statement of the accounts. it also includes an assessment of the significant estimates and judgments made by the monetary authority in the preparation of the statement of the accounts, and of whether the accounting policies are appropriate to the exchange fund s circumstances, consistently applied and adequately disclosed

    審計范圍包括以抽查方式查核與賬目報表所載數額及披露事項有關的憑證，亦包括評估金融管理專員于編制該等賬目報表時所作的重大估計和判斷所釐定的會計政策是否適合外匯基金的具體情況及有否貫徹運用並足夠披露該等會計政策。
  9. From the viewpoint of the interactive relationship between modern pension scheme and productivity, this paper observed the function and prospect of occupational pensions in china within a background consisting of population structure, labor productivity, and finance environment, utilized simulation and scenario analysis in actuarial models to estimate and analyze the effect of occupational pensions in the replacement rate of urban retired employees, then pointed out the magnification effect of occupational pensions in increasing the replacement rate and the higher efficiency in improving retirement income of urban retired employees. it also predicted the size expectation of occupational pensions during 2002 - 2010 in china, described the function of occupational pensions in developing the capital market and improving the labor productivity, especially emphasized the higher probability of occupational pensions to play the role of institutional investors compared with basic pension. in short, this paper proved the positive meaning of developing occupational pensions from micro - level and macro - level respectively, and brought forward corresponding policy suggestions

    本文立足於現代社會養老保險制度與生產力之間的互動關系這一視角，把對我國企業年金作用與發展空間的考察置於包括人口結構、勞動生產率、金融環境等諸多因素的經濟大背景下，在精算模型中運用模擬（ simulation ）和情景分析方法，對企業年金對我國退休職工養老保險收入替代率的影響進行了定量分析和預測，指出了企業年金在提高退休職工收入替代率方面的放大作用，以及比基本養老保險在提高退休職工收入方面的更高效率；並對我國企業年金2002年- 2010年的預計發展規模做了預測，闡述了企業年金對我國發展資本市場和提高勞動生產率的意義，著重指出了企業年金較之基本養老保險基金充當資本市場機構投資者的更大可能性。
  10. 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。
  11. A market economy with moderate control on finance would encourage financial innovation, and the interrelation between financial control degree and financial innovation creative takes a shape of concave curve. the monopolistic competition as a market construction benefits most to the financial innovation activities, but complete monopoly as another market structure would be most disadvantageous in financial innovation activities

    計劃經濟體制下金融集中管制會抑制金融創新，市場經濟金融體系下的相對管制會促進金融創新，且在此管制方式下，金融管製程度與金融創新規模之間呈凸曲線關系；壟斷競爭市場結構最有利於金融創新活動展開。
  12. Issuing to village the policy subsidying the small sum in interest an agricultural loan a valid path for always is academic circles with poor population in generally accepted the village of solution in government in all levels, promoting village developping, from current see theoretically, the small sum of the certain scope inside subsidying the interest lends money of issue, will promote the agriculture and the development of the village, increase poor and homely income in village level, but the small sum subsidying the loan of interest is can increase the income level of the peasant household, lend money a problem for increasing accepting together native average in circumstance increasing accepting sum comparing, result how, this is this text wanting resolving, this text pass to the inquisition of the loan peasant household, in collecting large quantity one hand material of foundation, is all each county downtown to is investigated the data proceeded to gather, statisticsing the contrast circumstance that loan an income change the circumstance and increase with native average the sum, the loan sum that will be investigated the peasant household, invest the realm proceeded the contrast, and borrow funds with the region not door of that year income increment the sum proceeded the comparison. use the different from lengthways the method research that compare investment in fixed amount realm, different loan sum, not the environmental loan in area in county door increases to accept sum and its correlations. come to explain the public finance subsidy the small sum in interest an agricultural loan an influence for to peasant household income, analyzing the small sum in policy an agricultural loan an influence for to increasing accepting the factor, discussing the policy stick the small sum in interest an agricultural loan a shortage for of policy blemish and managing top, combining domestic and international policy of now of combination an agricultural loan a policy for of policy with managing way, to small sum in policy in our country an agricultural loan style establishment and manage the mode put forward a little bit personal views, the writer thinks that develop the policy an agricultural loan a root for of a farming using is a financial environment of village to push forward financial system in village reform to reform with political setup, improve village finance serve, create a competition, norm, subsidying the interest the loan the solution limitedly not farmer of letter funds need problem

    向農村發放政策性貼息小額支農貸款一直是學術界和各級政府比較公認的解決農村貧困人口，促進農村發展的有效途徑，從現有的理論上看，一定范圍內的小額貼息貸款的發放，會促進農業和農村的發展，提高農村貧困家庭的收入水平，而小額貼息貸款是不是能夠提高農戶的收入水平，貸款戶的增收情況同當地的平均增收額比較，效果怎樣，這是本文所要解決的問題，本文通過對貸款農戶的調查，在收集大量第一手材料的基礎上，將各縣市區所有被調查數據進行了匯總，統計出貸款戶收入變化情況以及與當地的平均增長額的對比情況，將被調查農戶的貸款額，投資領域進行了對比，並與當地非借款戶的當年收入增加額進行了比較。用定量比較和縱向比較的方法研究不同投資領域、不同貸款額、不縣域環境的貸款戶增收額及其相互關系。來說明財政貼息小額支農貸款對農戶收入的影響，分析政策性小額支農貸款對增收的影響因素，論述政策性貼息小額支農貸款的政策性缺陷及管理上的不足，並結合當今國內外政策性支農貸款的政策和管理方式，對我國政策性小額支農貸款的政策制定及管理模式提出了個人的一些見解，筆者認為發揮政策支農貸款的支農作用的根本是推進農村金融體制改革和政治體制改革，改善農村金融服務，創造一個競爭、規范的農村金融環境，有限的貼息貸款解決不了農民的信貸資金需求問題。
  13. In order to meet the challenge of aging, the future aging policy should include ten contents, namely economic growth projects, fiscal and financial projects, work and retirement projects, income security projects, healthy care projects, public service projects, social participation projects, international cooperation, administrative management and aging research projects

    摘要為迎接人口老齡化的挑戰，完善老齡政策體系，筆者提出未來老齡政策應當包括經濟增長計劃、財政和金融計劃、就業和退休計劃、經濟收入保障計劃、衛生健康計劃、照料和公共服務計劃、社會參與計劃、國際合作、行政管理和老齡科研等十個方面。
  14. In the chapter 2, on the basis of combining the development practice of loan security, the article analyzes the main problems existing along the development of loan security in china : vain security, unsatisfied security, fault security. it also gives deep exposition to the concrete manifestation of these problems and identifies there are much contradiction between the law theory and financial practice. in the chapter 3, through analyzing the problems existing in loan security, the writer thinks what is necessary for china to develop loan security is to change and improve legal protection system for loan security and suggests some solutions to the existing problems : a ) to change and improve the law system

    在結合商業銀行貸款擔保的發展實踐的基礎上，分析了目前中國商業銀行貸款擔保發展存在的瑕疵：無效擔保、擔保落空、虛假擔保；深入的論述了這些問題的具體表現；剖析了產生這些問題的法律原因和社會原因，認為就商業銀行貸款擔保法律制度本身來看，無論從法律法規制定的技術水平，還是從法律法規本身反映的金融法律實踐的要求，都不能滿足我們今天的發展要求；而且長期的計劃經濟的金融體制下所形成的制度和觀念與滲透著法治精神的現代金融體制也存在著很多不相包容的地方。
  15. The fourth part : of our country investment in enterprise punishes the reinventing of the system by business tax revenue. it was explained from five separate aspects partially. it is perfect first, to tax revenue pref

    一是對我國稅收優惠政策的完善，二是對稅收與會計的差異的協調，三是對資本弱化的控制，四是金融衍生工具稅收處理方法的選擇。
  16. Basing on the above cognition, the dissertation describes the accounting recognition, measurement and disclosure of the derivative financial instruments by the numbers, along with several points in accounting managements in the facts in chapter 3 and chapter 4, including ( 1 ) under the betterment of the financial reports essentials definition, the dissertation puts forward the accounting recognition standard of the derivative financial instruments, that is under the business of the derivative financial instruments, when the contract is concluded, it should make an early recognition according to relativity principle and the factual diversion of the risk and the reward

    基於上述認識，本文在第三章、第四章中，系統地描述了衍生金融工具會計確認、會計計量和會計報告的相關理論，以及在實際進行會計處理時應注意的幾個要點，包括： （ 1 ）在對財務報表要素定義改進的前提下，提出了衍生金融工具的會計確認標準，即在衍生金融工具交易條件下，應按相關性原則，以風險與報酬的實質轉移為標準，在合約訂立時，就對其進行初始確認。
  17. An office of high rank, entrusted only to men who had previously served as consuls, the censorship encompassed financial and accounting responsibilities related to taxation and population management

    高階級的職位，只交託給曾擔任過執政官的人，其監察職責包括跟人口和稅賦管理有關的金融與會計。
  18. So, world accounting investigated the traditional and derivative finance instrument, but until now, they did not established a reasonable account management and information program for some derivative finance instrument because a lot of the finance blast and crisis ( such as asian crisis, mexico finance crisis ) were resulted from derivative, so it impelled the international finance organization and each government to reinforce the finance regulation

    因此，世界會計界為應對這種局面，對傳統金融工具與衍生金融工具作了大量的調查與研究。但至今為止，他們對某些衍生金融工具所涉及的問題尚未制定出恰當的會計處理程序與會計披露程序。目前一系列的金融風暴（亞洲金融危機、巴林銀行倒閉、墨西哥金融危機等）大多是由衍生金融工具的交易失敗所引起的。
  19. Uwb global provides the international student with a choice of three highly focused msc degrees ? in accounting and finance ; banking and international finance ; and international finance and development

    英國威爾士班戈大學國際研究生課程為國際學生提供了三個專業碩士學位會計與金融；銀行與國際金融；國際金融與發展。
  20. Strong knowledge for finance and accounting standards

    具有優秀的金融與會計知識。
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