long-term debt 中文意思是什麼

long-term debt 解釋
長期負債
  • long : n 朗〈姓氏〉。vi 渴想，極想，渴望 （for 〈古語〉 after to do）。adj （longer longest ）1 長，長的...
  • term : n 1 期限，期間。2 學期，任期；（支付）結算期；【法律】開庭期，（權利的）有效期間；定期租借（地產...
  • debt : n. 1. 借款，欠款，債務，債。2. 情義，恩，恩義。3. 【宗教】罪孽。
  1. This paper investigates the effect of corporate tax on capital structure, using total debt ratio and change of long - term debt / total capital ratio separately as the dependent variables, mtr and mtrt - 1 ( marginal tax rate ) separately as the explanatory variables after controlling other variables which have effect on capital structure

    本文在控制了其他會對資本結構產生影響的變量的基礎之上，分別以資產負債率、長期負債率的改變作為因變量，當年邊際稅率、前一年邊際稅率作為自變量來檢驗企業所得稅對資本結構的影響。
  2. Leverage was measured as the historical change in the ratio of total long - term debt to average total assets, while liquidity was measured as the change in the ratio of current assets to current liabilities

    杠桿率是公司長期總負債和平均總資產比率的歷史變化額，資產變現率則是指流動資產和流動負債比率的變化額。
  3. The permanent long - term financing of a company, including long - term debt, common stock and preferred stock, and retained earnings. it differs from financial structure, which includes short - term debt and accounts payable

    一家公司的永久性長期融資結構，包括長期債務、普通股和優先股，以及留存收益。它與財務結構不同，財務結構包括短期債務和應付帳款。
  4. According to the analysis of the debt maturity of chinese listed companies in a share securities market, i find that the rate of long - term debt is much lower than short - term debt, some even reach zero degree. therefore, i draw a conclusion that most of chinese listed companies prefer the short - term debt

    研究結果發現:就中國a股市場中上市公司的整體負債融資結構而言，長期負債比率（長期負債與負債總額相比）偏低，有的甚至為0 ，短期負債比率（短期負債與負債總額相比）遠遠超過長期負債比率，呈現中國上市公司普遍偏好使用短期負債融資的現象。
  5. Publicly traded long - term debt securities, issued by corporations and governments, whereby t che issuer agrees 8601759 to pay a fixed aunt of interest over a specified fb period of time and to repay a fixed amount of principal at maturity

    公開交易之債務證券，一般由大型企業及政府發行，在發售債券日起至到期日期間必須定期繳付票息，並於到期日退回票面值，以抵償債券持有人之本金。
  6. Results for 2003 include an investment impairment charge ; gains from the sale of aviation technologies and mail technologies ; a gain on the redemption of long - term debt, and several credits to income tax expense

    二零零三年業績則包括投資耗蝕費用；出售aviationtechnologies及mailtechnologies的收益；贖回長期債項的收益；以及所得稅費用獲得多項稅款抵免。
  7. Long term debt instruments that qualify for this exemption are specified in section 26a of the i. r. o

    《稅務條例》第26a （ 2 ）條訂明符合此稅務豁免的長期債務票據。
  8. Long term debt instruments that qualify for this exemption are specified in section 26a ( 2 ) of the i. r. o

    《稅務條例》第26a （ 2 ）條訂明符合此稅務豁免的長期債務票據。
  9. The proliferation of interest - rate derivatives since the late 1990s means banks can hedge the risks of holding long - term debt

    90年代後期利率衍生品的擴散增殖意味著銀行可以規避持有長期債務的風險。
  10. Bankers also say the increased cost of long - term debt is justified when it provides breathing space in a crunch

    銀行家們也認為，關鍵時刻，長期債務能產生一個可供喘息的機會，所以提高長期債務成本合情合理。
  11. Bowing to criticism, the president yesterday, in the budget he submitted to congress, proposed a " solution " to the long - term debt problem

    昨天，布希總統接受了批評意見，在向國會遞交的預算案中，提出一個針對長期債務問題的「解決方案」 。
  12. Examples are accounts payable, notes payable, the current portion of long - term debt, and various accrued items such as salaries payable and taxes payable

    應付帳款、應付票據、長期債務的當期分攤額，以及諸如應付工資和應付稅款等種種應計項目都是流動負債。
  13. Long - term debt investment

    長期債權投資
  14. Article 21 a long - term investment is an investment other than a short - term investment, including equity interests of different classes that are purposely held for more than one year ( exclusive ), bonds that are not realizable or not readily realizable, long - term debt investments and other long - term investments

    第二十一條長期投資，是指除短期投資以外的投資，包括持有時間準備超過1年（不含1年）的各種股權性質的投資、不能變現或不準備隨時變現的債券、長期債權投資和其他長期投資。
  15. Current maturity of long term debt

    本年內到期的長期負債
  16. Understand how long - term debt affects the financial statements over time

    了解長期負債如何影響財務報表。
  17. By means of structure analysis. ratio analysis, comparison analysis and tendency analysis. it makes analysis and evaluation on the company " s financial position and operational performance from seven aspects, which are assets structure, short - term debt paying ability, operation capacity, profitability and profit quality, long - term debt paying ability, analysis on cash flows, and " the du pont system " analysis

    採用結構分析、比率分析、比較分析和趨勢分析的方法，分資產結構、短期償債能力、營運能力、盈利能力和盈利質量，長期償債能力、現金流量分析、杜邦分析等七個方面對該公司的財務狀況和經營業績作出了分析和評價。
  18. Understand the terminology of long - term debt including par value, stated versus effective interest rate, discounts, premiums, and mortgages

    理解長期負債的相關術語，如面值、票面利率與有效利率、貼現、溢價以及抵押等。
  19. Long - term debt

    長期債項
  20. Maturity structure of debt financing means the different ratio of short - term debt to long - term debt

    摘要不同期限的負債資金，構成了企業的債權融資期限結構。
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