查询词典 capital assets

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。

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。

The fixed capital assets are 30 million yuan.

拥有一批精良的加工设备。

This paper analyses the problems in the management of capital assets and immaterial assets in colleges and universities, and discusses the countermeasures of how to strengthen assets management.

分析高等学校固定资产和无形资产管理存在的问题，讨论加强资产管理的对策。

Here in the United States, we have developed an exceptionally sophisticated stock of capital assets- plant and equipment- fostered most recently by what has to be the most conceptual and impalpable of all new major products- software.

在美国这里，我们已经发展资产的例外地复杂的存货-植物和仪器-藉着必须是全新的主要产品的最概念上的和不可触知的东西养育得最近-软件。

Such as Markowitz"s modern assets portfolio theory, Sharp, Minter and Mossin"s Capital Assets Price Model; Ross"s Arbitrage Pricing Theory; Black-Scholes"s the option of fixes the price classical capital market theories. They are all based on EMH.

例如马克维兹现代资产组合理论，Sharp、Minter、Mossin的资本资产定价模型，罗斯的套利定价理论，Black-Scholes的期权定价公式等经典资本市场理论，都是以有效市场假设为前提的或者与之有密切的联系。

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.analysing and researching the capital assets with the EXCEL data processing function,It can solve the problem of capital assets accountant electric calculation and simplify the accountant calculation.

从固定资产在企业生产经营活动中的重要性着手，对固定资产的分类汇总、明晰核算进行了论述，用EXCEL的强大数据处理功能对固定资产进行分析研究，解决了固定资产会计电算化的问题，简化了会计核算工作。

The two strands have come together in a recent link-up between Bessemer Trust, a US family office established in 1907 by the steel magnate Henry Phipps, and Stanhope Capital, a London-based office founded recently to manage the assets of four European families.

最近有一起这两种公司的合并案：美国家族事务公司Bessemer Trust与Stanhope Capital合并。前者由钢铁巨子亨利·菲普斯于1907年创建，后者最近建立，总部在伦敦，为四个欧洲家族管理资产。

The capital assets of independent college come from various approaches including shareholder investment, social collection, school raising, special fund and enterprise imbursement, which can achieve value preservation and increment through the mechanisms of property right combination stock and share holding, capital operation marketing and logistics operation socialization.

独立学院固定资产来自股东投资、社会集资、学校筹资、职教专项和企业资助等多元渠道，并通过产权组合股份化、资金运作市场化和后勤保障社会化等运行机制实现保值增值。

Redemptions in asset-backed commercial paper, which was the raciest part of the market and the most exposed to troubled American mortgages, have remained high. But investors are beginning to discriminate between good and bad assets—and, as Jenna Collins of Cairn Capital notes, good and bad asset managers.

资产担保商业票据（市场最活跃的部分但却受美国抵押危机最严重）的赎回依然保持高量，但是投资者已经开始辨别优劣资产，还有Cairn Capital的 Jenna Collins所指出的经理的优劣。

It is also known as one of the most poisonous naturally occurring substances.

它也被称为一个最自然发生的有毒物质。

The greatest stress is found at the location on the cross section where V is the largest.

最大应力出现在横截面上V为最大的地方。