非限定資產 的英文怎麼說

中文拼音 [fēixiàndìngzīchǎn]
非限定資產 英文
undefined assets
  • 非 : Ⅰ名詞1 （錯誤） mistake; wrong; errors 2 （指非洲） short for africa 3 （姓氏） a surname Ⅱ動詞1 ...
  • 限 : Ⅰ名詞（指定的范圍; 限度） limit; bounds Ⅱ動詞（指定范圍, 不許超過） set a limit; limit; restrict
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 限定 : prescribe [set] a limit to; limit; restrict; determine; define; qualify
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. For the purpose of these conditions, securities shall include but not be limited to the following investments shares in companies incorporated in any jurisdiction ; debenture stock, loan stock, bonds, notes, certificates of deposit, commercial paper or other debt instruments, including government, public agency, municipal and corporate issues ; warrants to subscribe for the above investments ; depositary receipts or other types of instruments relating to the above investments ; unit trusts, mutual funds and similar schemes established in any jurisdiction, options, whether on any investment herein described, on currencies, precious metals or other assets, or an option on an option ; contracts for the purchase or sale at a pre - agreed price and at a future date of any investment herein described or any currency, precious metal or similar asset ; viii contracts for differences or contracts on indices ; investments which are similar or related to any of the foregoing ; and unless otherwise expressly agreed, documents of title or documents evidencing title to investments previously deposited by the customer with the bank in connection with the provision by the bank of custody of investments and provision of securities services

    此等條件所指的證券包括但不限於以下投資項目i在任何司法管轄權區注冊成立之公司之股份ii包括由政府公共機構市政府及企業所發行的債權股證貸款股額債券票據存款證商業票據或其他債務票據iii以上投資項目之認購權證iv有關上述投資項目之存款收據或其他種類之票據v在任何司法管轄權區成立之單位信託互惠基金及類似計劃vi上述之任何投資項目貨幣貴金屬或其他資產之期權或期權之期權vii按預先協定價格及在將來日期買賣任何此等投資項目或任何貨幣貴金屬或類似資產之合約viii差價合約或指數合約ix類似或有關上述任何一項之投資項目及x除非已另有明確的協定，客戶先前存放在本行之投資項目之所有權文件或可證明該等項目的所有權的其他文件。
  2. After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it

    通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。
  3. The inner factors can be included into availability, confirmation bias, mental accounting, regret aversion etc. the reasons are light invests consciousness, weak fund strength, small investment scale, limited specialized knowledge and the difficulty in gaining real information. on this base, we get the relationship of all irrational factors with the help of the dematel method

    內部非理性因素是個體投資者的認知行為偏差，主要表現為可得性偏差、確定性偏差、心理賬戶、後悔厭惡等10個方面。而投資意識淡薄、資金實力薄弱、投資規模較小、專業知識有限，文化程度不高，真實信息獲取難度高等是個體投資者認知偏差產生的主要原因。
  4. The structure of the study are as follows : chapter 1 introduces research background ; chapter 2 gives an overview of theoretical basis including that of assts and goodwill ; chapter 3 as the key sector of the paper, analyzes the recognition and measurement of goodwill ; chapter 4 is about the re - recognition of goodwill, including amortization test and impairment test ; chapter 5 explains the status quo of goodwill accounting in china and some suggestions are put forward too

    第二章理論基礎，包括資產的基本理論和商譽的基本理論。在資產的基本理論部分主要闡述了資產的定義以及它的確認與計量，在商譽的基本理論部分從它的概念出發，從性質、構成要素著手，進而分析商譽的特點。由於商譽的作用時限與價值變化非常特殊，因而在此部分筆者還對其作了專門研究。
  5. Further, given our diversified strategy in the management of the exchange fund, which does have long - term benefits, involving a modest exposure to foreign currencies other than the us dollar, some exchange loss when the us dollar is strong cannot in practice be avoided

    此外，為長遠利益計，我們管理外匯基金採用了多元化的投資策略，其中包括制定持有非美元外幣資產的最低限額，因此強勢美元無可避免會造成一些匯兌損失。
  6. Safe insurance time limit is company worth 1 year commonly period, also can cast protect old period ( if insurance period demarcate is 3 years, insurance premium can be sure amount of property debt face is pressed year or by season in installment settle accounts ), if have special case, if storage goods and materials also can be cast, defend short - term insurance, but should press short - term cost rate plan controls insurance cost, malcontent of a month calculate by a month

    企業財產保險的保險期限一般為1年期，也可以投保多年期（如保險期限定為3年，保險費可以保險財產帳面金額按年或按季分期結算） ，如有非凡情況，如倉儲物資也可投保短期保險，但應按短期費率計收保費，不滿一個月的按一個月計算。
  7. As the agricultural nfs is the most important factor for water environmental deterioration and lake eutrophication in china, more and more scientists and technologists focus on the control countermeasurc and pollution mechanism of agricultural non - point source ( nfs ). based on the investigation of natural resource and agricultural distribution, the loss rule of nitrogen and phosphorus in the typical land of qiandao lake watershed and distribution rule of the phytoplankton and physico - chemical characteristic in the lake were studied, and the input loading of nitrogen and phosphorus was also calculated by the annagnps model in this thesis. according to the routine monitoring data of the water environment in qiandao lake from 1989 to 2001, the concentrations of toxic substance and heavy metal were under the monitoring limit, but the total nitrogen ( tn ) and total phosphorus ( tp ) were much higher than the criterion for lake and reservoir

    本文調查了千島湖流域的自然資源和農業生產情況，研究了典型坡地降雨徑流中的氮、磷污染物的輸出規律，利用annagnps模型估算流域農業非點源污染物輸入負荷，並在千島湖內設點采樣，對水質理化指標和浮游植物群落進行系統的研究，得出以下結論： 1989 2001年間的水環境常規監測資料統計分析表明，有毒物質和重金屬濃度長期在監測下限內， no _ 2 - n 、 no _ 3 - n 、 nh _ 3 - n年平均濃度均符合類標準，但湖泊水庫特定項目tn和tp濃度分別為超類和類，呈嚴重超標狀況，湖區主要污染因子是將導致富營養化的物質tn和tp 。
  8. Taking non - finance chinese listed companies in a share securities market as the example, the paper applies statistical and metric method, rational analysis and empirical evidence to study the existing situation of the debt maturity structure and its impact factors and determinants. with the help of spss, the paper analyzes 656 sample companies ’ financial data from 1998 to 2004 to describes the debt maturity structure ’ s existing situation, while applies their financial data from 2001 to 2004 to analyze the determinants of debt maturity structure. in order to analyze the impact of trade and economic developing level, the paper employs 1164 non - finance companies ’ finance data of 2003 and the data of china statistical yearbook ( 2004 ). the paper also uses one - way anova and stepwise regression to help the empirical evidence

    其中，分析中國滬深a股市場中上市公司債務期限結構現狀時，選取了656家樣本公司在1998 - 2004年這七年間的財務數據;在綜合分析公司成長機會、公司規模、資產期限、公司質量、實際稅率和非債務稅盾等因素對中國a股市場中上市公司債務期限結構的決定性時，僅選取了上述樣本公司在2001 - 2004年這四年間的相關數據;分析行業特徵和經濟發展水平對我國債務期限結構的影響時，採用了2003年滬、深a股市場中1164家分佈於12個行業門類的非金融上市公司為研究對象，同時，還運用了《中國統計年鑒2004 》中相關數據。
  9. In the aspects of choice that make the price method, because of canning compare the company analysis method with can compare the bargain analysis method must have the prosperous capital market, more case example, lack domestic current the bargain of the state - owned property to say, very much the enough case example props up. and buy the market multiple analysis method analyze first public of and buy the market bargain multiple, and usually is trading the scale to ascend to take into the restrict with the industry category, for example, can be provided as analytic bargain a bargain for being limited by this front in six months, target company in the electric power profession, the scale limit in 50, 000, 000 dollars including, this kind of method and ca n ' t provide the help of high times. but the dividends usuallies convert into cash to analyze the method to get the analysis of the bonus from the target company to the value that get the target company. the above method exsits current state - owned property make price very much the localization of the different degree, the past a text tries to use value analysis method as to lends support to the method, the cash discharge converts into cash to analyze method ( the method of dcf ) as the main method, the certain state - owned property procures the price. among them, use the cash discharge converts into cash to analyze the method makes sure the income is after procuring, value analysis the method gets of result the conduct and actions manages with state - owned property the section to make the basis of the price for the state - owned property, two kinds of methods is mutually combinative, make sure the state - owned property procure the price

    以上方法對于目前國有資產的作價都存在不同程度的局限，故本文嘗試用賬面價值分析法為輔助方法，現金流量折現分析法（ dcf法）為主要方法，確定國有資產收購價格。其中，用現金流量折現分析法確定收購之後的收益，賬面價值分析法得到的結果作為與國有資產管理部門就國有資產作價的依據，兩種方法相互結合，來確定國有資產收購價格。同時論文對國有企業收購整合的模式作了積極的探索，地方電力公司投資新的水利發電項目往往同時有一部份是排灌、防洪等非經營性的，或稱為公益性的無收益項目，論文對新建項目的經營性資產與非經營性資產合理比例作了深入的探討，重慶大學碩士學位論文並建立了分析模型，對于新項目的投入資金結構進行了較為深入的分析，並建立了相應的項目融資模型。
  10. Study suggests the main constraints of management buy - out : it ' s groundless to fix a price, the information published not confirm with regular standard, purchase procedure is not transparent, purchase action is not with market law, and also policy restriction. consequently, the paper put forward solutions to improve management buy - out : 1 ) the policy to evade the inside risk : the main way is to select suitable enterprises to develop management buy - out ; 2 ) to ensure the transparent and the market standard of the purchase procedure : the main point is to guarantee the justification of the purchase price, to strengthen the transparent of the information announcement ; 3 ) to consummate the mechanism of supervise government : which the work should be done in the supervise department of government ; 4 ) to emancipate the mind, decrease the government action in the enterprises purchasing ; 5 ) to care for the latter developing of the mbo, the purpose of mbo is to pursue the biggest profit of the enterprise ; 6 ) to consummate the environment of circulating necessary funds ; 7 ) to solve the funds and taxes problems of mbo, this is a better way to solve the problems of mbo

    一是管理層收購定價方面的法律依據不足：二是信息披露不夠規范，現階段運作或已完成的mbo案例在進行信息披露時尤其是披露其資金來源時多諱莫如深，令投資者對其資金來源皆產生懷疑；三是收購程序不透明，歸根到底也是法律方面的不足，缺乏相關的公正的運作程序和政策保障；四是收購行為非市場化，我國的管理層收購結束之後往往僅僅是相對控股，股票繼續交易，所有者與經營者分離的問題並沒有從根本上得到解決，所有權與經營權相統一的目標沒有達到，這就可能造成大股東也就是內部人侵吞中小股東利益將更為便捷；五是融資渠道潰乏，主要是國家政策和法律的障礙限制了mbo的融資渠道；六是服務市場不夠發達，主要是中介市場缺乏高素質的專業人才，無法滿足客戶進行mbo的需要，從而限制了mbo在中國的運行；七是政策限制，主要對合法的收購主體的限制、收購規模的限制、收購時點的限制以及收購資金來源的限制。
  11. This can involve downsizing ( reducing the size of the workforce and disposing of non - core assets ) ; the creation of new profit centres from existing business areas ; recapitalisation ( changing the proportion of debt to equity ) ; debt rescheduling ( lengthening the maturity of debt and improving the interest terms ) ; etc

    包括縮小規模（即裁員和處置非核心資產） 、在原有的業務范圍里成立新的利潤中心、資本重整（即調整債務與資本的比例） 、重定債務（延長債務期限、調整利率）等。
  12. The implementation regulations provide that the reduction in taxable income is 10 %, given that the main materials for the products should come from the prescribed resources under the " catalog for the preferential tax treatment on the integrated utilization of resources " and that the products should meet the industry standards and do not fall under the restricted and prohibited categories

    實施條例據此明確，企業以《資源綜合利用企業所得稅優惠目錄》規定的資源作為主要原材料並符合規定比例，生產國家非限制和禁止並符合國家和行業相關標準的產品取得的收入，減按90計入收入總額。
  13. So this paper has chosen xinwen mining group company as the object of study. through analysis and evaluation of its external environment and internal environment, the author has defined the advantage and disadvantage of the enterprise, opportunities and threats it faces, and, based on those, put forward the strategy of the enterprise : xinwen mining group company should rely on the mining industry, make full use of the advantage of resources available and build itself into large and strong trans - district, trans - industry and trans - system of ownership group company within a period of 10 years and at the same time realize the transfer from coal industry to non coal industry

    因此，本文選擇新汶礦業集團公司作為特定的研究對象，通過對企業的外部環境和內部環境的分析和評價，確定了企業具備的優勢和劣勢，面對的機會和威脅，並以此為基礎，提出了新汶礦業集團公司應以採掘業為依託，以十年為期限，充分利用現有的資源優勢，在實現煤炭產業向非煤產業的轉移的同時，構建起跨地區、跨行業、跨所有制的大型企業集團的發展戰略。
  14. Unrestricted ? net assets that are free of donor - imposed restrictions

    非限定?指捐獻者無附加限定條件之凈資產。
  15. If the minimum amount of registered capital of a limited liability company of a given trade should be higher than those provided for in the preceding paragraph, it shall be determined separately by law or administrative decrees

    以工業產權、非專利技術作價出資的金額不得超過有限責任公司注冊資本的百分之二十，國家對採用高新技術成果有特別規定的除外。
  16. In the case of applying for approval of projects, all the formalities required for setting productive projects shall be finished in 7 - 10 working days from the date of collecting full relevant documents, for non - productive projects, in 5 - 7 days, except those otherwise stipulated by law, regulations and ordinance ; in case of projects required to be approved by the province and the state, from the date of collecting full relevant documents the initial examination and handing over to the higher - up shall be finished in 5 working days

    投資者申辦項目，除法律、法規、規章另有規定外，凡屬市審批權限范圍內的，自收齊相關資料之日起，生產性項目7 - 10個工作日、非生產性項目5 - 7個工作日內辦妥開業所需的全部證照手續；屬需報省或國家審批的項目，自收齊相關資料之日起5個工作日內完成初審並報上級機關審批。
  17. Where industrialproperty or non - patented technology uis contributed ascapital at certain value, its valuation shall not exceed 20 percent of the total regi _ ered capital, except where thebtate makes special provisions for companies utilizing high and new technologies

    以工業產權、非專利技術作價出資的金額不得超過有限責任公司注冊資本的百分之二十，國家對採用高新技術成果有特別規定的除外。
  18. And contracting - cost hypotheses, signaling hypotheses, tax hypotheses and maturity matching hypotheses ( also called immunization hypothesis ) have been well - known, while tobin ’ s q, the grow, the asset maturity, the size, the quality, the marginal rate and the non - debt tax shield are known as the main determinants to corporate debt maturity structure

    這些理論分別在各自的框架內解釋了影響債務期限選擇的決定性因素。總體來看，成長機會（包括托賓q值和增長機會） 、資產期限、公司規模、公司質量、邊際稅率以及非債務稅盾等因素對債務期限結構的選擇起著決定性作用。
  19. In response to public criticism of asset stripping during management buy - outs of state - owned enterprises, the government last april introduced new restrictions ( though not an outright ban ) on such sales

    國有企業被買斷，這些剝奪資產的行為遭到了公眾的批評，政府採取的相應措施是：四月份，他們對此類出售制定了新的非直接限制條例。
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