長期資本損益 的英文怎麼說

中文拼音 [zhǎngqīzīběnsǔnyì]
長期資本損益 英文
long term gain or loss
  • 長 : 長Ⅰ形容詞1 （年紀較大） older; elder; senior 2 （排行最大） eldest; oldest Ⅱ名詞（領導人） chief;...
  • 期 : 期名詞[書面語]1. （一周年） a full year; anniversary 2. （一整月） a full month
  • 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...
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 長期 : over a long period of time; long-term; long range; secular
  • 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...
  • 損益 : 1. （減少和增加） increase and decrease 2. （賠和賺） profit and loss; gains and losses
  1. The cause is that depending strength of government only to hit lawless proprietor and safeguard consumer ' s leigitimate rights and interests is limited, because the proprietor can constringe the action of self due to the government strike it strongly in the short - term, but government can not be persisted over a long period of time because of the restriction of resources such as funds etc. in another aspect, if encouraging consumer to safeguard the leigitimate rights and interests of self, the probability that proprietor ' s tort occurs could reduce generally, moreover it is lasting

    本文首先從靜態的角度來分析消費者權益受到損害的原因。通過分析發現，單純地依靠政府的力量來打擊不法經營者、維護消費者合法權益的作用是有限的，短期中經營者會因為政府加大打擊力度而收斂自己的行為，但政府由於受經費等資源的限制，不可能長期堅持下去。從另一個角度，如果鼓勵消費者維護自身的合法權益，則經營者侵權行為發生的概率會降低，而且具有持久性。
  2. Contents of this course include : basic concepts of financial management, atternative forms of business organization, financial statement analysis, break - even analysis, operating & financial leverages, managing working capital, short - term financing, financial mathematics, capital budgeting & risk, discounter - cash - flow model, fundamentals of securities valuation, cost of capital, capital structure, dividend policy, long - term financing, leases, mergers & acquisitions, holding companies, restructure and liquidation

    課程涵蓋了財務管理的基本概念，企業組織型態，財務報表分析，損益平衡分析， ?桿原理，營運資金管理，短期融資，財務數學，資本預算及風險，現金流量折現模型，證券評價基礎，資金成本，資本結構，股利政策，長期融資，租賃，並購，握股公司，重整及清算等重要課題。
  3. Investment loss of a non - investment company, engaged in short - term or long - term investments, including unrealized loss on investments based on the lower of cost - or - market method, and loss recognized when making long - term investments, under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses

    凡非以投資為業之公司，因從事短期及長期投資，在按成本與市價孰低法評價時所認列之未實現跌價損失，或從事長期投資，在依權益法按持股比例認列被投資公司本期虧損時所認列之投資損失屬之。
  4. The characteristics of home mortgages themselves determines that there will be poor liquidity of the assets and it is because of this that at present every bank closely restricts the term of the loan. a third defect is that there are large risks because the mortgage loan is a very long - term creditor ' s asset and the bank is faced with huge risks in the interest rates. in addition, credit risks will occur when the client losses their ability to repay the loan for any reason or when the client feels that the benefits of breaching the contract outweigh the losses and the bank, as the operator of the financial products as its main business, will promptly recover the mortgaged items

    儲蓄期限一般較短，而按揭貸款的還款期限較長，銀行長期資產與短期負債不匹配，就不能化解未來不確定性帶來的風險；二是資產的流動性和期限呈反方向變動，期限越長，流動性越低，住房抵押貸款本身的特性決定了其流動性較差，因此目前各銀行都嚴格限制貸款期限；三是風險大，由於按揭貸款是期限很長的債權資產，銀行面臨的利率風險就很大；另外，當客戶因某種原因失去償還能力或者認為違約產生的利益超過違約所產生的損失時，就會發生信用風險，而銀行以金融產品為主要業務，即使收回抵押物，但如何處置不良資產仍是諸多銀行頭痛的問題。
  5. In accordance with such negative situation as higher cost, lower benefit, worse fund revolving, and deficit, the paper suggests a new concept to improve financial management and economy benefit, and to adapt the market economy

    針對國有企業普遍面臨成本過高、長期虧損、資金周轉不靈、經濟效益低下等不利局面，文章就如何加強企業財務管理，在適應市場經濟發展的客觀條件下，充分發揮財務管理的功能和作用提出了新的思路，以改善企業財務狀況，提高企業經濟效益。
  6. Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings

    長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。
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