間接參股 的英文怎麼說
中文拼音 [jiānjiēshēngǔ]
間接參股
英文
indirect participation-
In view of the content of o - verseas invetment, investments are eligible for a guarantee if the eeo - nomic soundness of the investment and it contribution to the develop - ment of the host country and it should be in the interests of the investor " s home country. in view of the types of overseas investments, eligible investments should include equity investment and non - equity direct in - vestment. in view of the host country, investments are eligible for a guarantee if exists a bilateral investment protection treaty with china or if exists the same international conventions of investment protection, which together with china join
第三部分論述了我國海外投資保險制度中的合格投資問題，指出從海外投資的內容上看，合格的海外投資應有經濟上的合理性、法律上的合法性、對東道國發展的貢獻性以及符合投資者本國的利益;從投資的時間看，僅限於新的直接投資;從投資的類型來看，應包括股權投資和非股權直接投資兩種;從投資的東道國來看，通常應限於與我國簽訂有雙邊投資保護條約或有共同參加的關于投資保護的國際公約。Using vogel ' s wear index as the rail side wear index, the paper analyzes the side wear variations of rail head when the parameters in the wheel / rail system vary, analyzes the influences of track irregularity on rail uneven wear on gauge corner emphatically. this paper analyzes the rail side wear dates measured by track division of shan hai guan since 1990, then gains the relationship between side wear and traffic volume and sums up the characteristics and regularities in the formation and development of side wear. in the end, some measures for regarding the side wear on curves are put forward
從輪軌摩擦、輪軌接觸幾何關系、輪軌接觸應力和輪軌蠕滑等方面對鋼軌側面磨耗機理進行了探討，從軌道幾何參數、機車車輛運營條件等方面對鋼軌側面磨耗的影響因素進行了重點分析和總結；應用輪軌系統動力學，建立了輪軌空間耦合振動時變模型，採用vogel側磨指數作為鋼軌側磨指標，系統分析了輪軌參數變化的情況下，軌頭側面磨耗的變化規律，重點分析了軌道不平順對鋼軌不均勻側磨的影響；對山海關工務段1990年以後現場測得的曲線鋼軌側磨數據進行了分析，通過擬合得到了鋼軌側磨量與運量的關系曲線，並總結了曲線上股鋼軌側面磨耗的特徵和發生、發展規律；最後提出了一些減緩曲線鋼軌側面磨耗的措施。First, introduce the reasons and character of current banking m & a, then summarized the former studies of the three ways of m & a to efficiency gaining : size versus size economy, m & a versus banks efficiency, and m & a versus shareholders wealth. then introduce the research approaches of m & a efficiency gaining, especially the approaches of m & a versus banks efficiency, such as parametric frontier approaches and non - parametric frontier approaches. in the following, through roe model and dea model to study the relations between size and efficiency, finding : middle size banks efficiency is higher, larger banks have n ' t scale economy, small banks have low em, and through directly analyzing m & a efficiency of four commercial banking m & a case in china, finding : the past - merged efficiency of shanghai pudong development bank has been improved, and others have been deduced, but after three years the efficiency increased little by little
首先，分析了當前銀行並購的主要原因、特徵以及我國銀行並購的現狀與特點；接著對銀行效率水平的概念進行分析，綜述了國外對銀行並購與效率獲利的三方面的研究（考察銀行的規模與效率這種間接方式、比較並購行並購前後的效率以及並購行與非並購行的效率和考察上市銀行並購前後股東財富的變化這兩種直接方式）的有關文獻；再次對銀行並購與銀行效率獲利的分析方法進行了介紹，其中詳細地研究了前沿分析法：參數分析法和非參數分析法，並指出了這些方法的特點；然後運用財務比率分析法和dea方法對我國商業銀行規模與效率從間接角度對銀行並購產生的效率獲利進行了實證研究，結果發現：中等規模的商業銀行的效率最佳，而小規模的銀行的em值較低，同時大規模的商業銀行的規模無效；同時利用我國已發生的四個銀行並購案從直接的角度對我國商業銀行並購的效率獲利進行分析，結果發現：除上海埔東發展銀行在並購後效率提高，其他三家銀行並購后的效率都有所下降，但並購后第三年效率又逐漸回升。The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。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。No contracts of significance in relation to the company ' s business to which the company, its fellow subsidiaries or its holding companies was a party and in which a direction of the company had a material interest, whether directly or indirectly, subsisted at the end of the year or at any time during the year
任何涉及本公司業務重大權益的合約，即本公司，其附屬公司或控股公司是該合約參與方，並且本公司董事與該合約有直接或間接的利害關系，均于年終或本年度內任何時間終止。分享友人