net assets 中文意思是什麼
net assets
解釋
凈資產；資產凈值-
5 incurrence by the company of a major deficit or incurrence of a major loss exceeding 10 percent of the company s net assets
五公司發生重大虧損或者遭受超過凈資產百分之十以上的重大損失 -
Using the net assets per capital, the investment return rate, the t - m model, the h - m model, the single factor evaluating model which consists of the treynor index, the jensen index, the sharpe index and the square m index, we evaluate the performance of the twelve mutual funds. and we come to the following conclusions : ( 1 ) after the modification of the risk factor, our mutual funds in the recent one year outguess the market ; ( 2 ) better performance comes from the aid of the government, the improvement of the investment environment and the hard, smart work of the managers especially in the way of selecting some securities in the capital market. ( 3 ) though we make progress, there are still many problems which prevent the further development of our mutual funds such as the devise of the management fee and the characteristics of different funds, all of them divided into the subjective ones and the objective ones
通過使用投資基金單位凈資產和投資收益率指標、單因素整體績效評估模型，包括treynor指數、 jensen指數、 sharpe指數和業績的m ~ 2測度以及t - m 、 h - m模型對12隻樣本基金進行實證研究，實證研究表明： （ 1 ）經過風險調整后，在最近的一年中，我國證券投資基金的業績總體上優於市場基準組合； （ 2 ）基金業績的提高得益於管理層的重視、投資環境的改善和基金經理的經營，而基金經理的良好業績是通過一定的證券選擇來獲得的； （ 3 ）已成為證券市場上舉足輕重力量的基金在發展過程中雖然取得了一定的成績但其進一步發展還面臨著許多問題，有主觀存在的諸如管理費率的設定、基金風格方面的問題等等，也有客觀存在的諸如證券市場現階段的不完善等等，所以，我們應該抓住《證券投資基金法》問世帶給基金業發展的契機，大力促進證券投資基金規范發展，採取各種措施做大、做優和做強基金業。 -
Theoretically, there are many measure method for the goodwill, for example, there are capitalization of income method, present value of super - profit method and so on, but we adopt the difference between thb c t of the whole business and the identifiable net assets method
從理論上講，計量商譽的方法有多種，比如超額利潤現值法、收益資本化現值法，但實務中一般採用並購成本與可辨認凈資產的公允價值的差額計算。 -
Have net assets of not less than hk $ 6. 5 million to which he is absolutely beneficially entitled throughout the two years preceding his application
在提出申請前的兩年，擁有不少於港幣650萬元的凈資產 -
Have net assets of not less than hk 6. 5 million to which he is absolutely beneficially entitled throughout the two years preceding his application
在提出申請前的兩年，擁有不少於港幣6 5 0萬元的凈資產 -
The applicant has net assets of not less than hk $ 6. 5 million to which heshe is absolutely beneficially entitled throughout the two years preceding hisher application
申請人在提出申請前的兩年，擁有不少於港幣650萬元的凈資產 -
Global bankers, financiers and japanese trading houses, parakou has earned a good reputation in shipfinance and enjoys a healthy and sound financial position, which is based on stable charter hire income, surplus in cash flow, punctual mortgage repayment, reasonable profits and substantial growth in net assets
我司和世界各地知名銀行財團以及日本商社保持良好的合作關系，至今的融資總額高達8億美元。十幾年來集團始終保持按照貸款合同執行，準時地還本付息，從不拖欠。因此，獲得了金融界的好評，並享有崇高的信譽。 -
Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities
第十四條被購買方可辨認凈資產公允價值，是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。 -
Developing for more than 30 years, the plant has 1100 sets of machines and processing equipment, including 773 sets main processing equipment and 44 sets of high precision mcmachines. the plant has total assets 425 million yuan, net assets 106 million yuan, regional fixed assets 159 million yuan, net fixed assets 96 million yuan. the main products of the plant are hydraulic valves, vane pumps, gear pumps, piston pumps, cylinders, hydraulic systems and installations
榆液廠已擁有機器和加工設備1100臺，主要加工設備773臺，榆液廠主要產品有液壓閥葉片泵輪泵柱塞泵液壓缸液壓站系統及液壓裝置等六大類產品，企業連續多年被評為山西省優秀企業， 「八五」期間被評為經貿技術改造先進單位。 -
Article 99 where conversion of a limited liability company to a joint stock limited company is approved in accordance with the law, the total value of the converted shares shall be equivalent to the company ' s net assets value
第九十九條：有限責任公司依法經批準變更為股份有限公司時，摺合的股份總額應當相等於公司凈資產額。 -
Article 124 the total amount of external liabilities of a securities firm may not exceed the prescribed multiple of its net assets, and the total amount of its current liabilities may not exceed a certain proportion of its total current assets. the specific multiple, proportion and administrative measures shall be prescribed by the securities regulatory authority under the state council
第一百二十四條證券公司的對外負債總額不得超過其凈資產額的規定倍數，其流動負債總額不得超過其流動資產總額的一定比例其具體倍數比例和管理辦法，由國務院證券監督管理機構規定。 -
It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit
研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。 -
Conclusions could be drawn out through a positive analysis of some port companies : the factors that have a positive effect on the strategic target are the rate of main business return, the velocity of the assets, while the capital structure and the rate of the increase of the increase of investment have little effect, which illuminate that the port company should focus on the main business to enhance the return of net assets, it also shows that the business of the list port companies is over - concentrated, and should be diversified to lessen the operating risk ; the companies should accelerates the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital ; and result in no scale economic benefit
本文通過對部分港口類企業進行計量分析后發現港口企業的資本結構和投資對凈資產收益率沒有顯著的影響，而港口企業收入過分集中。針對未來財務環境發生的變化，本文從戰略財務管理的角度對南京港口集團公司提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。 -
Which illuminate that the shipping company should focus on the main business to enhance the return of net assets, it also shows that the business of the list shipping companies is over concentrated, and should be diversified to lessen the operating risk ; the companies should accelerate the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital, and result in no scale economic benefit
本文通過對航運類上市公司進行計量分析后發現航運企業的資本結構和投資對凈資產收益率沒有顯著的影響，而航運企業收入過分集中。針對未來財務環境發生的變化，本文從財務戰略管理的角度提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。 -
Article 38 owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc
第三十八條所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業的投入資本以及形成的資本公積金、盈餘公積金和未分配利潤等。 -
Owners ' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enter ? prise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc
所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業投入的資本以及形成的資本公積金、盈餘公積金和未分配利潤等。 -
Under a purchase, the deal is considered as an acquisition of one company by another, the acquirer records the net assets acquired at the fair value on the market
企業並購取得目標企業的資產和負債按照其公允價值，即資產評估價值記錄；若並購成交價格超過所確認的被並購企業凈資產公允價格，其超過部分作為商譽。 -
If above 30 days this investment company possesses continuously in the outside stock net assets value is short in 25, 000, 000 us dollars, either some fund is short in the outside stock ' s net assets value in 15, 000, 000 us dollars, either the board of directors thought that because the economical, political situation ' s change causes the company or the related fund comes under the influence, this company may, in the board of directors thought that in the appropriate situation ahead of time 1 month issues the written notification to all shareholders or some kind of stock ' s shareholder, so that after the notice period had been able to have finished the next fixed price date, will possess before has not redeemed either the transformation stock redeems or the transformation
假如連續30天以上該投資公司所有在外股份的凈資產值少於2500萬美元，或某基金在外股份的凈資產值少於1500萬美元，或董事會認為由於經濟、政治局勢的變化使公司或有關基金受到影響，該公司可以在董事會認為妥當的情況下提前1個月向所有股東或某一類股份的股東發出書面通知，以便在通知期限結束后的下一個定價日，將所有以前沒有贖回或轉換的股份贖回或轉換。 -
With the total assets of rmb 16. 9 billion, net assets of over rmb 7. 5 billion, cimc has more than 30 subsidiaries around china and all over the world and has over 30, 000 employees
截止2004年底，中集集團總資產169億、凈資產75億元，在國內外擁有30餘家全資及控股子公司。 -
In the perspective of the investors, the dissertation investigated the new systems to find out whether they makes the accounting information much more relevant to making - decision through regression analysis with the price model, and the data ( including share price, eps, net assets per share, business incomes per share ) were from 2000 to 2001
其次，本文利用價格模型，通過對2000年和2001年上市公司股價、每股收益率、每股凈資產和每股主營業務收入的回歸分析，從投資者的角度，看新制度的實施是否提高了會計信息決策的有用性。
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