- 更多网络例句与资产相关的网络例句 [注：此内容来源于网络，仅供参考]
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COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.
Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。
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What's more the relations between different asset are classified to three groups which are the fundamental-derivative relation、the cross sectional relation and the comprehensive relation, on basis of which the asset pricing anomalies are classified individually to different groups.(2)The price model of the capital asset is constructed trailing the path of the asset value's incrementing and transferring. And then a three–factor model is established which can be utilized by the empirical researches. Concretely, under the capital chain, we conclude the relation between the stocks and the corporate assets is a fundamental-derivative one and the research object is the capital asset under the capital chain.
具体而言，本文在资产链的角度下分析股票和公司资产之间的"基础—衍生"关系，明确了本文的研究对象为资产链下的资本资产；建立了公司资产的价值，将公司资产和其基础资产公司的财产联系了起来，构造了资产链上第一个节点——公司资产的价值；将公司资产和资本资产进行了关联，在考虑公司资产变为资本资产的流动性增值后，建立了资本资产的价格模型；在前文资本资产价格模型的基础上进行了收益分解，基于此引入了具有长中短不同决策周期的三类投资者，在存在无风险资产和不存在无风险资产两种情况下分别建立了可用于实证的三因素模型。
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All the issues directly or indirectly influence value and price of the NPAs. The methodologies including static and dynamic analysis, micro and macro analysis are applied to address the basic theoretical and specific problems in the research. The analysis on value and price of NPAs can fill some vacancies of the theoretical research about NPAs, and reveal the internal links among current relevant theories about fictitious capital /assets, financial risk, financial crisis, portfolio selection and assets pricing models, assets assessment and evaluation technologies.
不良资产价值和价格分析可填补现行不良资产研究中基础性研究的某些不足，并可将现行与不良资产价值和价格分析相关的理论如金融资产或虚拟资本理论、金融风险理论、金融危机理论、资产组合与资产定价模型以及资产评估技术等有机地联系起来，将现行理论所研究的内容的内在联系表现出来，并在一定程度上弥补现行理论的不足。
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From the conception of administration of intangible assets, including the definition, main characteristic , the importance of administration of intangible assets is clarified and introduce the theory of human resource and technological innovation about intangible assets, then, I put forward some question in the administration of intangible assets in our country. I explain questions on administration of intangible assets, which are exploiting and using .Attention is paid on exploiting technology and brand. As for using intangible assets, explanation are given to absorption of venture investment , hypothecated loan for financing by assets, absorption of foreign investment. At last, the method is given to assess the administration of intangible assets.
本文从无形资产经营的界定谈起，对无形资产经营的涵义、主要特征进行阐述，论述了无形资产经营的重要意义，并且介绍了无形资产经营相关理论；然后针对我国无形资产经营发展状况，提出我国无形资产经营方面存在的问题；接着，本文从无形资产开发和利用方面探讨了无形资产经营问题，其中对无形资产开发问题着重关注技术、品牌等无形资产的开发问题，在无形资产利用问题中探讨了多种运用无形资产的方式：利用无形资产吸引风险投资、利用无形资产进行融资担保、通过特许经营利用无形资产、利用无形资产吸引外商资金、转让无形资产所有权等；最后，本文针对无形资产的经营提出评价其经营结果的方法。
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Firstly this paper probes for the conception and the basic theory about brand assets by pointing out that brand is a kind of assets and is subordinate to category of assets, so brand assets assessment certainly applies for general theory in assessing assets and is restricted by basic assessment theory, the correct assessment of brand asset will inevitably be also helpful for development and the completeness of the entire assessment profession;Meanwhile, brand assets is a special intangible assets after all, therefore its assessment differs from that of common assets.
文章首先探讨了品牌资产的相关概念及基本理论，指出品牌是一种资产，隶属于资产的范畴，品牌资产评估也必然适用于一般的资产评估理论，受基本评估理论的制约，而品牌资产的正确评估也必然有利于整个资产评估行业的健全与发展；同时，品牌资产毕竟是一种特殊的无形资产，它不同于商标，也不同于商誉，有着自己独到的特点，所以其评估与一般的资产评估又有所区别，要正确评估它的价值必须正确辨析这一组概念。
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Mainly introduce the concept, origin, developing cause of assets securilization, developing history of securilization in the countries and areas such as U. S. A., British, Australia, Japan, Hongkong, ect. Part three, includes Chapter four, five, six, and seven. Mainly study the effect to the development of our country's economy by carrying out banking assets securitization, the actuality of banks in our country, imminency and realistic meaning to carry out assets securitization, and talk about the feasibility of take housing mortgage loan as a cut-in point and reference meaning of dealing with bad assets of banks; the design of carrying out housing mortgage loan at present moment, and the feasibility, difficulties and problem of making experiment of bad assets securitization, the study of relevant policy such as law system, revenue system, finance system, supervising principle and so on, which needs to be studied and resolved in making experiment of banking assets securitization; all kinds of risks, risks estimate and providing measures needed in.
主要研究实施资产证券化对我国经济发展的影响，主要从银行资产证券化入手，研究我国银行的现状，进行资产证券化的迫切性和现实意义，探讨了我国从住房抵押贷款作为切入点的可行性以及对处理银行不良资产的借鉴意义；现阶段我国实施住房抵押贷款证券化的方案设计，以及进行不良资产证券化试点的可行性、难点和需要解决的问题；近期我国进行银行资产证券化试点需要研究和解决的法律制度、税收制度、财会制度、监管原则等配套政策研究；资产证券化面临的各类风险、风险评价和需要采取的防范措施。
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Finally, After overall analysis of 28 listed companies'annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets'categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.
3对拥有林木类生物资产的28家上市公司2007年年报的分析研究，认为我国《企业会计准则第5号--生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善，其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容，即林木类生物资产应将消耗性、生产性和公益性三类集中列示；增设相关林木类生物资产明细表；增加林木类生物资产种类和数量披露要求；强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况；自愿披露林木类生物资产其他相关信息。
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From the conception of capitalization operation of intangible assets, including the definition, main characteristic and ways of working, the importance of capitalization operation of intangible assets is clarified. I explain questions on capitalization operation of intangible assets, which are financing and external investment. Attention is paid on absorption of venture investment, absorption of foreign investment, the expansion through a low cost and hypothecated loan for financing by intangible assets. As for external investment with intangible assets, explanations are given to purchasing and merging between enterprises with a low cost using intangible assets and intangible assets taking part in distribution. At last, the development of capitalization operation of intangible assets in the world, in our country is explained. After I give my points on the difficulties of capitalization operation of intangible assets in our country, the solutions are concluded.
本文从无形资产资本化运营的界定谈起，对无形资产资本化运营的涵义、主要特征及主要方式进行阐述，论述了无形资产资本化运营的重要意义；然后从无形资产融资、无形资产对外投资方面探讨了无形资产资本化运营问题，其中：对无形资产融资问题，根据融资方式的不同探讨了四方面的内容：利用无形资产吸纳风险投资、利用无形资产嫁接改造吸纳外商资金、利用特许经营实现低成本扩张和利用无形资产质押贷款；在无形资产对外投资问题中探讨了企业以无形资产实施低成本购并及无形资产参与分配问题；最后在综观国际上无形资产资本化运营发展的状况，及展望世界无形资产资本化运营发展趋势的基础上，立足于我国的发展现状，针对目前存在的主要问题，提出我国的无形资产资本化运营对策。
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The conclusion established some ways to improve the credit risk management such as optimize the national-owned enterprises and commercial banks operation structure; establish new relationship between banks and corporations; optimize bank's internal control system; balancing corporate financing ways, eliminate corporate over-dependency on bank's credit assets, and remove information asymmetric contributed by credit sales.
本文在分析和评述国内外银行信贷资产安全性相关理论的基础上，对银行信贷资产安全性与流动性、盈利性之间的关系、信贷资产安全性的概念、分类进行了界定和分析，在对影响商业银行信贷资产安全性共性因素和我国信贷资产安全性现状进行深入剖析的基础上，紧密结合中国银行业的实际，结合信息经济学、行为金融学的有关理论从产权制度、公司治理结构、融资行为、投资行为、内部控制等方面深入分析了借款企业行为、商业银行行为、政府行为及社会信用环境对信贷资产安全性的影响机理，特别是重点分析了信息不对称条件下商业银行信贷资产安全性生成机理，较系统、全面地论述了影响我国商业银行信贷资产安全性的特殊因素，并运用logistic等统计方法进行信贷资产安全性判别进行了实证研究，构建了我国商业银行信贷资产安全性判别模型，最后在此基础上提出了不断健全完善公司治理结构，树立市场化的新型银企关系；完善商业银行内部控制制度，强化内控执行机制；优化企业融资模式，降低企业对商业银行信贷资金的过度依赖；有效缓解商业银行信贷经营活动中面临的信息不对称程度等加强商业银行信贷资产安全性管理和控制的措施与建议。
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NPAs can be classified financial NPAs and economic NPAs according to their original causes. Financial NPAs are originated frorn the fictitious nature of NPAs and the relatively independent movement of NPAs. The financial bubble or loss is the gap between the price of financial assets and the value of their corresponding real assets. The economic NPAs are resulted from devaluation of corresponding real assets, and the economical bubble or loss is the gap between the face value of the financial assets and the value of their corresponding real assets.
不良资产按其形成于内因还是外因，分为金融性不良资产和经济性不良资产，金融性不良资产是由于金融资产本身的虚拟性以及金融资产自身相对独立运动形成的，相应的金融性泡沫或损失是金融资产的价格超过与其对应的实际资产的名义价格部分；经济性不良资产是经济原因导致的对应实际资产贬值而形成的不良资产，经济性不良资产的泡沫或损失是对应实际资产价值低于金融资产帐面原值部分。
- 更多网络解释与资产相关的网络解释 [注：此内容来源于网络，仅供参考]
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asset cover：资产担保,资产保证 asset cover 资产担保,资产保证
295 1 asset 资产 asset 资产 | 296 1 asset cover 资产担保,资产保证 asset cover 资产担保,资产保证 | 298 1 asset-liability view 资产-负债观念 asset-liability view 资产-负债观念
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资产担保,资产保证 asset cover 资产担保,资产保证：asset cover
295 1 asset 资产 asset 资产 | 296 1 asset cover 资产担保,资产保证 asset cover 资产担保,资产保证 | 298 1 asset-liability view 资产-负债观念 asset-liability view 资产-负债观念
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asset coverage：资产覆盖率;资产保证
asset allocation 资产调配;资产调度 | asset coverage 资产覆盖率;资产保证 | asset injection 注入资产
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current asset：流动资产
资产分为流动资产(Current Asset)和长期资产(long-termassets). 流动资产,流动资产是指企业可以在一个营业周期内变现或者运用的资产,是企业资产中必不可少的组成部分. 流动资产包括现金及现金等价物、短期投资、应收帐款、应收票据、其他应收款、库存、预付款及其他资产;
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quick assets：速动资产,流动资产,往来资产,可兑现的资产,能迅速变现的资产
quick asphaltic emulsion 速凝乳化沥青 | quick assets 速动资产,流动资产,往来资产,可兑现的资产,能迅速变现的资产 | quick assets ratio 速动比率=>当座比率
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raw material inventory：原材料库存 原材料库存 流动资产 资产负债表
1400 Supplies Inventory 用品库存 用品库存 流动资产 资产负... | 1420 Raw Material Inventory 原材料库存 原材料库存 流动资产 资产负债表 | 1440 Work in Progress Inventory 在制品盘存 在制品盘存 流动资产 资产...
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asset retirement：资产退役,资产报废 asset retirement 资产退役,资产报废
299 1 asset quality 资产质量 asset quality 资产质量 | 300 1 asset retirement 资产退役,资产报废 asset retirement 资产退役,资产报废 | 301 1 asset revaluation 资产重估价 asset revaluation 资产重估价
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asset revaluation：资产重估价 asset revaluation 资产重估价
300 1 asset retirement 资产退役,资产报废 asset retirement 资产退役... | 301 1 asset revaluation 资产重估价 asset revaluation 资产重估价 | 302 1 asset stripping 资产剥离,资产拆卖 asset stripping 资产剥离...
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tangible asset：有形资产
一家公司的资产,可以分为有形资产(Tangible Asset)和无形资产(Intangible Asset)两种,有形资产是指厂房、土地、机器等有形可见的资产;无形资产是指商誉(Goodwill)、商标(Trademark)等无形可见,却有价值的资产.
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intangibles：无形资产
资料提示: 一、 无形资产及其在企业价值创造中的作用价值创造的基本源泉来自企业拥有的各类资产. 资产是对未来收益的要求权,根据其形态不同可分为有形资产、金融资产和无形资产. 严格地讲,无形资产(intangibles)是...