capital liabilities 中文意思是什麼

capital liabilities 解釋
資本負債
  • capital : adj 1 首位的，最重要的，主要的，基本的，根本的。2 〈口語〉優秀的，上好的，第一流的。3 大寫（字母...
  • liabilities : （負債）：對債權人的債務。
  1. Long - term capital lease liabilities

    長期應付租賃負債
  2. Under the current policies and regulations as well as the market situation, it is suggested to improve their management skill in the following aspects : to increase the investment proportion of the available assets to seek higher investment return ; to optimize the capital structure by emphasizing the balanced management of liabilities and assets ; to strengthen risk control and invest ment appraisal to ensure sustained and steady return

    面臨業務拓展型向經營管理型轉型期的中國保險企業，在現行政策法規與市場環境下，可著眼于提高可投資資產比例；規劃資產結構，實行資產負債管理；加強風險控制與績效評估，保證持續回報。
  3. Capital and liabilities ratio

    資本負債比率
  4. Capital structure is the rate of long term liabilities and sovereignty capital. different capital structure has a big effect to firm finance adventure, surplus of every stock, firm value

    資本結構是指長期負債額與主權資本的比例，不同的資本結構，對企業承擔的財務風險、每股盈餘、企業價值均會產生重大影響。
  5. “ capital account transactions ” refer to the increase and decrease of assets and liabilities in the balance of payments as a result of the inflow and outflow of capital ， including direct investment ， loans and portfolio investment etc

    七） 「資本項目」是指國際收支中因資本輸出和輸入而產生的資產與負債的增減項目，包括直接投資、各類貸款、證券投資等。
  6. The guarantee company may have the disadvantage of contingent liabilities, but the guaranteed company may have the advantage of having the capital in hand

    擔保的公司承擔了或有負債的不利，而被擔保的關聯公司則享受了佔有資金的便利。
  7. Financial leverage is to use the funds to adjust liabilities interests of capital gains means

    財務杠桿是企業利用負債資金來調節權益資本收益的手段。
  8. 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。
  9. The creation of a new capital account subhead " self - employment business start - up assistance scheme " with a commitment of 50 million for sem to meet liabilities arising from the guarantees in above. expenditure under this subhead will be offset against government s recurrent subvention to erb ; and

    開立一個非經常帳新分目"自雇創業支援計劃" ，承擔額為5 ， 000萬元，以便教統局局長可以承擔因上文a項所述的貸款擔保而須負的責任。
  10. The creation of a new capital account subhead " self - employment business start - up assistance scheme " with a commitment of $ 50 million for sem to meet liabilities arising from the guarantees in ( a ) above. expenditure under this subhead will be offset against government s recurrent subvention to erb ; and

    開立一個非經常帳新分目"自雇創業支援計劃" ，承擔額為5 ， 000萬元，以便教統局局長可以承擔因上文（ a ）項所述的貸款擔保而須負的責任。
  11. 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。
  12. Since china is transforming from planned economy to market - directed economy, so the establishment and perfection of civil liability system of information disclosure is more important than those countries with mature capital markets. the civil liabilities system is a great help in perfecting the system of the chinese securities law, protecting the interests of inventors, fruitful deterring securities market violators, and attracting the foreign capital

    建立和完善信息披露的民事責任制度不僅是證券法自身完善和實現其功能的需要，也是保護投資者的利益，有效遏制中國證券市場的各種違規現象，企業上市融資和規制上市公司行為，以及吸引外國中小投資者的資金的需要。
  13. A research on civil liabilities for registered accountant ' s false capital verification

    注冊會計師虛假驗資的民事責任研究
  14. All these problems make human resource value accounting have trouble in being brought into the traditional accounting system. from the view of many arguments about basic theories which exist in human resource value accounting, the paper aims at some of which have not been reached agreements to present own thoughts : to define the concept and feature of " human resource ", and financial implication feature and measurement of " human capital " ; to divide human assets into two parts : human assets in liabilities and human assets in owner ' s equity ; to study the reason why people should share additional profits and the proportion and so on

    本文從探討理論界對人力資源價值會計的基本理論存在的種種爭論入手，針對尚沒有達成共識的問題提出自己的見解：界定了人力資源的概念和性質、人力資本的財務含義、性質及度量方法，將人力資產分為債務型人力資產和權益型人力資產兩部分，探討了人力資本所有者參與企業超額利潤分配的原因和分配比例等等一系列問題，以期建立起人力資源價值會計賴以建立的理論基石。
  15. Based on analysis of the overall conditions and changes of capital structure of listed companies, following conclusions are made : capital structure of listed companies has been greatly improved compared with before their listing and those unlisted ones. 1. the rate of liabilities / capital decreases a lot due to broadening of capital source. 2 net capital profit rate and average profit rate, the two indexes of capital utilization, have been improved to some degree

    目前國有上市公司與其改制前及國有非上市企業相比資本結構得到很大程度的改善：資本來源渠道大大拓寬，資產負債率大大降低；反映資本使用效率的兩個指標，即凈資產收益率和平均銷售利潤率，都不同程度的得到改善；利潤分配形式靈活多樣。
  16. The surplus for the year has exceeded the original estimate many times over ; the forecasted surplus for the transition year should reach an all time high ; our huge reserves now cover more than one - and - a - half times our total annual public expenditures ; the government s commitment in the amount of future expenditures for capital works is immaterial ; contractual loans and contingent liabilities are kept well within safety limits ; hong kong government and its wholly owned corporations continue to enjoy top credit ratings awarded by reputable international credit rating agencies

    數以倍計超預算的盈餘；破紀綠的未來盈利預測；蘊藏豐厚的儲備，足夠年半的總開銷；對固定資產投資的財務負擔所剩不多；有形借貸加上或然負債，仍低處在安全線之內；國際信貸評分持續保持在甲等水平。
  17. 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。
  18. Party b accept party a ' s appointment to verify the authenticity and legality of the paid - in capital and related assets and liabilities of party a

    乙方接受甲方委託，對投資人繳入的萬元（或增加投入）的資本進行審驗。
  19. After the analysis of present system of company ' s capital formation in our country, the essay thinks ( 1 ) the limitation of minimum capital must be scientific and reasonable ; ( 2 ) the range of assets out of cash to pay the subscribed capital should be perfected ; ( 3 ) because there is obvious deficiency and imbalance on shareholders " liabilities to the breach of agreement on investment, relevant systems should be constructed and consummated

    在分析了我國現行公司資本形成制度后，認為： （ 1 ）我國最低資本的限定必須科學合理； （ 2 ）有關現物出資的范圍有待進一步完善，應適度提高無形資產出資的比例限額，並應增加債權出資的風險防範機制； （ 3 ）現行公司法在股東出資違約責任體系方面存在著明顯的欠缺與失衡，應著力建立和完善相應的制度。
  20. Indeed, just in the first half of this year the net outflow of portfolio investments was 11. 5 times the current account surplus. and there are large changes in the other large items in the capital account, namely, direct investments and what are conveniently classified as other investments reflecting largely changes in the external assets and liabilities of the banks, which can be generated by many unpredictable events

    事實上，今年上半年錄得凈流出的組合投資便已是經常帳盈餘的11 . 5倍，而資本帳其他主要項目亦有重大的變動，其中包括直接投資及其他投資主要反映銀行對外資產債務的變動，而這些變動可因種種無法預計的事件而出現。
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