asset and liabilities 中文意思是什麼

asset and liabilities 解釋
資產負債
  • asset : ASSET ＝ Association of Supervisory Staffs Executives and Technicians （英國）主管人員、行政官員...
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • liabilities : （負債）：對債權人的債務。
  1. Liabilities are amounts owed to outsiders and a business gener ? ally has fewer liability accounts than asset accounts

    薄記記錄通過運用會計等式所表達的一個關系是復式記帳的一個重要特點。
  2. Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset

    交易發生時，購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分，應作為商譽並確認為一項資產。
  3. Article 8 a cedant shall, in the current period of drawing the reserve for unearned premium, reserve for life insurance liabilities or reserve for long - term health insurance liabilities of an original insurance contract, calculate and determine the corresponding reserves that shall be recovered from the reinsurance acceptor according to the provisions of the relevant reinsurance contract, and shall recognize the corresponding reinsurance reserve receivable as an asset

    第八條再保險分出人應當在提取原保險合同未決賠款準備金、壽險責任準備金、長期健康險責任準備金的當期，按照相關再保險合同的約定，計算確定應向再保險接受人攤回的相應準備金，確認為相應的應收分保準備金資產。
  4. The most common ratio using current asset and current - liability data is the current ratio, which is current assets divided by current liabilities

    利用流動資產和流動負債數據計算的最常見的比率是流動比率，即流動資產除以流動負債。
  5. Asset securitization has been one of the most important financial innovations since the 1970s. it transfers the asset that is lack of liquidity into liquid securities through structuring a series of trades in order to obtain capital and improve the structure of assets and liabilities

    資產證券化是20世紀70年代以來最重要的金融創新之一，它通過巧妙設計，將流動性差的資產轉換為流動性好的證券，藉以融通資金，達到改善資產負債結構的目的。
  6. Since the securities investment fund was first come up on march in 1998, it has six years development. till february 2005, there have been 124 securities investment fund published. even though the securities investment funds are developing fast, but the research about appraisal of the securities investment fund was only the first stage. some scholars attempted to do this thing, and some securities company also have reports about evaluation of securities investment fund, but there are not any feasible 、 fair 、 authorities methods and standards to evaluate of securities fund, and even any reliable evaluation outcomes are never published. the published information is only net value to be often know, the information about assets, liabilities, operation, portfolio can be known by annual reports and quarterly reports. published information on funds is defect, all these things make the investors know little about the funds, and even feel it mysterious, the result is to hinder the development of the fund. however, in the foreign countries, the ordinary investors often use funds as the investment tools. the evaluation outcome of securities investment fund is published everyday for the investors. to the fund managers, they must scientifically appraise their performance periodically or non - periodically, through this way, they can make asset of funds stable increase at long term. in a word, the scientific funds evaluation is very important to both the investors and the managers

    二、研究目的基金業績評價研究是促進基金業健康發展的重要環節。建立一套完備的基金業績評價體系無論對投資者和基金管理公司，還是市場監管部門都具有非常重要的意義。對于投資者而言，通過分析基金的業績，可以獲得基金投資操作的準確信息，從而能及時調整投資策略，做出正確的投資選擇，避免盲目跟從一些不實資訊而遭受損失;對于基金管理公司而言，建立科學的基金業績評價體系，不僅可以對基金經理的努力程度和業績水平給出具體的量化評價，還可以依此來分析所實施的投資計劃是否達到或超過了投資目標，發現投資計劃的不足，判斷基金投資策略在市場中的適應能力，總結管理成功的經驗，提高公司的經營管理水平;對于監管部門而言，則可以通過建立
  7. Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below. the consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities

    資產及負債估值金融資產和負債即外匯基金需收取或支付的附息貨幣債務均在資產負債表日期按下列基礎以市值入賬，因而引致的資產或負債價值的改變，已反映在資產負債表內有關項目賬面價值中，惟財政儲備賬項仍以原本價值入賬，而其市值與原本值之間的差額則包括在其他負債這一項目內。
  8. Thus, it is necessary for insurance market, money market and capital market to joint together. however, the development of insurance industry is confronted with some new challenges, such as more complicated environment, more risks ( credit, interest rate, exchange rate, stock price change and inflation are inexpectantly affecting the asset / liabilities value of insurance company ), more complicated insurance products and the services, increasingly internationalization of insurance company management and the widespread application of the information technology in the insurance business

    保險市場與貨幣、資本市場接軌成為必然趨勢，保險業也面臨著新的挑戰:一是保險業面臨更復雜的風險因素;二是金融市場的風險日益擴大，利率、匯率、股價變動、通貨膨脹等風險以及信用風險前所未有地影響著保險公司資產/負債價值;三是保險產品和服務更為復雜;四是保險經營的國際化程度大大提高;五是信息技術在保險業得到廣泛應用。
  9. The asset - liability management refers to the behaviors which the insurance company harmonizes its assets with its liabilities because its cash flow suffered from the changes of the marketing interest rate and was a kind of joint asset - liability management in terms of interest rate risks formerly

    狹義的資產負債管理指保險公司因市場利率變化對企業現金流造成沖擊而對資產/負債進行協調管理的行為，是以利率風險為研究對象的資產負債匹配管理。
  10. The group will focus on asset allocationdiversification and the capitalisation on cross - border investment opportunities to match long - term liabilities

    這一組會集中討論資產分配分散投資及如何把握跨境投資的機遇以配合遠期債項。
  11. Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i. e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method

    第十八條遞延所得稅資產和遞延所得稅負債的計量，應當反映資產負債表日企業預期收回資產或清償負債方式的所得稅影響，即在計量遞延所得稅資產和遞延所得稅負債時，應當採用與收回資產或清償債務的預期方式相一致的稅率和計稅基礎。
  12. Besides, this dissertation not only investigates the modernization process, the courses of economic development and its external environment condition of western ethnic areas in macro ways but also studies the institutional framework, management mode, asset - liabilities, and profit and lose situation of enterprises with the method of economic analysis and financial analysis in micro ways in order to reveal the concrete management states of non - public enterprises of western ethnic minority areas ; and this article studies the ownership structures, system and management of enter

    既宏觀考察西部民族地區現代化進程與非公有制經濟發展的歷程及其外部環境，又運用了經濟分析、財務分析的方法，禪觀研究企業的組織結構、管理模式、資產負債及損益狀況，以揭示西部民族地區非公有制企業的具體經營狀況;既從經濟學的角度出發研究所有制結構，企業制度及管理、市場與資源配置，又結合民族、歷史、文化、宗教等非經濟因素進行分析;在資料獲取和運用方面，既有大量的統計數據，也有通過到民族地區的企業進行田野調查所獲得的第一手材料。
  13. As future development trend of asset - liabilities - managemen ( talm ) technology of insurance company, dfa can not only be competent for comprehensive and holistic forecasting task of insurance company ’ s operation and financial status, but also can help national insurance industry build the most preliminary, and probably the most effective financial risk forewarning system, by dynamically scrutinizing assets and liabilities conditions changes of insurance company

    而從保險公司經營管理的角度來說， 「動態財務分析」方法則絕非僅只是靜態地考察資產負債表的某項部分（如負債中的準備金） ，而是在較廣泛的區間內監控保險公司的整體財務狀況，並在不確定和變化的市場環境下考察保險企業的財富變化。
  14. Fourth, < wp = 8 > securitization integrated the financing agencies and the market agencies validly and efficiently, and therefore generates new financing organizations and services. abs can increase the usage efficiency of the corporate capital through the transformation of capital property ownership, but for the corporate investors, the investment risk will not depend on the corporate itself, but the risk of asset itself. from the angle of the corporate, abs has the following advantages : it provides a brand new financing instrument ; it brings the corporate the effect of reducing the asset cost ; it makes an effective assets - liabilities management for the corporate ; it becomes an economical way of financing for medium to small sized corporate

    資產證券化可以通過對其資產所有權的轉讓提高企業資本的使用效率，而對于要投資該企業的投資者來說，其投資風險不再依賴于企業經營本身，而是依賴于資產自身的風險，從企業角度看，資產證券化具有以下優點：資產證券化為企業提供了一種新型的融資手段，資產證券化可以給企業帶來削減資本成本的效果，資產證券化可以使企業有效進行資產負債管理，資產證券化可以成為中小企業低成本融資的一種手段。
  15. Broadly, the asset - liability management is a complicatedly systematic engineering which implements the dynamic optimized management on the aspects of total quantity and structure so as to realize profit maximization through choosing and controlling the types, quantity, terms and risks of the assets and liabilities among the insurance company ' s in - balance and off - balance

    然而從未來發展趨勢看，廣義的資產負債管理是一個復雜的系統工程，通過對保險公司表內外資產負債的類型、數量、期限、風險進行選擇和控制，從總量和結構兩個方面實施動態的最優化管理，實現企業盈餘的最大化。
  16. Article 42 an asset acquired through exchange of another asset other than cash or assumption of liabilities shall be recorded at the price of the asset paid, or the present value of the liabilities assumed, and the market value of the acquired asset, whichever is clearer or lower

    第42條資產之取得以現金以外之其他資產或承擔負債交換者，應以所付資產之成本或承擔負債之現值與取得資產之時價，以其較為明確或較低者入帳。
  17. Kin yat holdings maintained a healthy financial position, with aggregate cash in hand of hk 53 million and net asset value of hk 521 million as at end of march 2005. current ratio current asset divided by current liabilities stood at a healthy level of 2. 7 times

    集團維持健康的財政狀況，於二零零五年三月底之手頭現金為5 ， 300萬港元，資產凈值則達5 . 21億港元，流動比率流動資產與流動負債之比例則維持於2 . 7倍的健康水平。
  18. Kin yat holdings continued to enjoy a healthy financial position, with net cash in hand of hk 31 million and net asset value of hk 498 million as at end of march, 2004. current ratio current asset divided by current liabilities was maintained at a healthy level of 2. 3 times

    集團維持健康的財政狀況，於二零零四年三月底之手頭凈現金為3 ， 100萬港元，資產凈值則達4 . 98億港元，流動比率流動資產與流動負債之比例則維持於2 . 3倍的健康水平。
  19. Our immediate task is to improve our operating mechanism, cost structure, economy of scale and production efficiency. " kin yat holdings maintained a healthy financial position, with aggregate cash in hand of hk 53 million and net asset value of hk 521 million as at end of march 2005. current ratio current asset divided by current liabilities stood at a healthy level of 2. 7 times

    集團維持健康的財政狀況，於二零零六年三月三十一日之手頭現金為138 ， 000 ， 000港元，資產凈值則達5 . 9億港元，流動比率流動資產與流動負債之比例則維持於3 . 6倍的健康水平。
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