off-balance-sheet 中文意思是什麼

off-balance-sheet 解釋
表外的
  • off : adv 1 〈運動〉向那邊，隔開。 be off 走，去，逃。 I must be off 我得走了。 Where are you off to 你...
  • balance : n 1 〈常作 a pair of balances〉 天平，秤。2 平衡，均衡，對稱；抵消；比較，對照，對比。3 （鐘表的...
  • sheet : n 1 〈常 pl 〉被單；褥單。2 裹屍布。3 （懺悔者穿的）白衣；懺悔服。4 一張（紙）；紙張；（尤指黃色...
  1. The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision

    本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。
  2. Off - balance sheet accounts

    表外賬戶
  3. Since 70 & 80 decades of last century, a new tide of innovation has been commenced in modem commercial banks in west countries. off - balance sheet activities ( obsa ) plays an active role as an important content of the innovation. most commercial banks take obsa business as their future orientation

    從20世紀七八十年代開始，西方現代商業銀行形成了一股開發新業務的浪潮，作為金融創新重要組成部分的表外業務空前活躍，絕大多數商業銀行都把表外業務的發展作為主要的經營取向。
  4. The risk of it of banks is lower than that of assets and liabilities business, but it ca n ' t be neglected, especially off - balance sheet activities

    相對資產業務和負債業務而然，商業銀行中間業務雖然風險較低，但絕不可忽視。
  5. The staff of the u. s. securities and exchange commission. report and recommendations pursuant to section 401 ( c ) of the sarbanes - oxley act of 2002 on arrangements with off - balance sheet implications, special purpose entities, and transparency of filings by issuers [ r ], usa. 2005, 32 - 38

    根據美國的會計規定，可以根據目前市場狀況和對未來的市場預期，將這些與能源有關的合同及衍生工具預計在未來期間實現的收益作為本期收益入賬
  6. Study of development strategy for off - balance sheet business of chinese commercial banks

    我國商業銀行表外業務發展研究
  7. Off balance sheet financing

    表外融資
  8. Off - balance sheet items

    表外業務項目
  9. Off balance sheet a term given for an activity that does not a ear on a company ' s balance sheet

    資產負債表外未出現在公司負債表上的特定活動術語。
  10. Off balance sheet a term given for an activity that does not appear on a company ' s balance sheet. such as providing advisory services or derivatives trading

    資產負債表外未出現在公司負債表上的特定活動術語。比如提供咨詢服務或衍生品交易。
  11. Second, there are many risks of contingency, such as guarantee, liabilities and pending litigations in subsidiaries. finally is the off - balance - sheet risk, such as the risk of off - balance - sheet subsidiaries

    通過案例分析，我們發現子公司的財務風險可謂林林總總，包括是資產風險、或有負債風險、表外風險。
  12. The subject discussed in this thesis is mainly about the interactions among the financial relationship, the financial ratios, the cost, the risk and the off - balance - sheet financing in the process of making an off - balance - sheet financing decision for the enterprises and how these factors influence the decision - making activity of the enterprises

    本文討論的對象主要是企業在表外融資過程中所涉及的財務問題，包括了表外融資具體方式的會計確認與披露、表外融資決策與企業環境、財務關系、財務指標、成本、風險等因素的相互作用，以及這些因素是如何影響企業表外融資決策的。
  13. Accounting needs to deal with a global ， financially complex ， knowledge - based economy ， including derivatives ， off - balance - sheet assets ， and intangible assets such as research - and - development capabilities

    會計需要應對的是趨于全球化、財務結構復雜的知識經濟時代，其中包括它的各種衍生工具、資產負債表外資產以及研發能力等無形資產。
  14. We classify financial risk according to international convention. they are capital risk, asset quality risk, liquidity risk, interest - rate & exchang - rate risk and risk about off - balance sheet activity. we adopt managing method to each financial risk differentially

    商業銀行財務風險產生於財務運動過程中的各個環節，表現為資本風險、資產質量風險、流動性風險、利率和匯率風險以及表外業務風險等各種風險形式。
  15. The requirements of the basel agreement are designed to encourage bank to strengthen their capital position and consider the risk of the off - balance - sheet commitments. asset - liability management is integrated of self - discipline and financial supervision. the purpose of asset - liability management is to formulate strategies and take actions that shape a bank ' s balance sheet as a whole in a way that contributes to its desired goals

    資產負債比例管理是一種自律管理與外部監管有機結合的管理方式，其實質是在銀行長期戰略計劃指導下，在短期金融計劃和決策中協調好資金來源和資金運用的內在聯系，實現資金流動性、安全性、盈利性的均衡，是流動性資產、債券貸款、負債和資本相結合的綜合管理。
  16. Off - balance sheet financial instrument

    資產負債表外金融工具
  17. In this process, if the transfer is accounted for as a sale and the spe is unconsolidated by the sponsor, the sponsor can get the off - balance sheet treatment

    在這個過程中，發起人要達到表外融資的目的，首先要使資產轉讓符合銷售確認的條件，在報表中終止確認這項資產；其次要確保特殊目的實體不被納入合併報表的范圍。
  18. Off balance sheet loan

    表外貸款
  19. Off - balance - sheet items

    表外科目
  20. Substance should triumph over form in situations of window - dressing and off - balance - sheet financing

    在存在著「作假帳」和表外融資的情況下，資產的實質比形式更重要。
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