查询词典 circulating assets

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Rules for Assets Evaluation -Intangible Assets》 defines that intangible assets include both recognizable intangible assets such as patent right, trademark right, copyright, proprietary technique, sales network, customer relationship, franchise rights, contractual rights and so on, and irrecognizable intangible assets such as business reputation.

资产评估准则--无形资产》科学界定了无形资产内涵，既包括专利权、商标权、著作权、专有技术、销售网络、客户关系、特许经营权、合同权益等可辨认无形资产，又包括商誉等不可辨认无形资产，同时将销售网络、客户关系等新型无形资产纳入规范范围。

Specific patterns of behavior, the "enterprise of state-owned assets law" will be owned Assets Supervision and Administration the power to limit the choice of enterprise managers, asset disposal and major decisions on matters such as pure "shareholder" rights, and to the "Company Law" and other related laws and fully docking, and will be state-owned assets legislation, the strategic layout of state-owned assets and structural adjustment policies, the state-owned assets management, and so on the basis of public policy, public rights and public management function fully spun off from the rule of law point of view, completed a beautiful turn and functions of the transition.

行为的具体模式，国有&企业国有资产法&将国有资产监督管理的权力，限制的事项，如纯粹的&股东对企业经营，资产处置和重大决策的选择&权利，并在&公司法&和其他有关法律，充分对接，并将国有资产立法，国家战略布局，国有资产和结构调整政策，国有资产管理等公共政策的基础上，公共权利和公共管理职能完全分离出来，从法律的角度来看统治，完成了一个漂亮的转折，过渡功能。

On one hand, existing accounting define to intangible assets and confirm, measure, report cannot satisfy the requests of knowledge economy .On the other hand, the surge of the enterprise intangible assets under the knowledge economy, make the position of the intangible assets strengthen greatly and the range of the intangible assets expanded greatly. Therefore the affirmation, measurement, respect of amortizing, report of the intangible assets will all change enormously.

一方面，现有的会计学对无形资产界定、确认、计量、报告满足不了知识经济条件下的要求；另一方面，知识经济下企业无形资产的激增，使无形资产的地位大大增强，无形资产的范围大大拓展，因而无形资产的确认、计量、摊销、报告方面都将发生巨大的变化。

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。

Process water cooling with open circuit is designed Two indrirect circulating systems are used, of which BF circulating system with flow rate of 1,900 t/h for BF proper and 600 t/h for stove HP circulating system used for cooling of tuyere and small cooler of cinder notch with flow rate of 330 t/h 1.2.1.4 BF structure The 450 m3 blast furnace is of stand free type with steel frame structure for supporting of 5 platforms and the skip bridge.

过程中的冷却水与开放电路设计两个indrirect系统循环使用，其中高炉循环水系统与流量1900吨/小时正确高炉和600吨/小时炉惠普循环系统用于冷却风口和小凉煤渣缺口流速为330笔/小时 1.2.1.3高炉结构 450 m3高炉是站在自由型钢架结构为支撑平台5和跳过大桥。

This thesis begins with the definition and standardization of the enterprises in medium and small scale, and the economic analysis on them, drawing conclusion about the circulating funds problems; through the discussion about American and Japanese medium and small - sized enterprises on management, supporting policies, laws and regulations, and their mode and facilities of circulating funds, it probes into the efficient references and practical inspiration for our own; finally this thesis discusses the countermeasure to deal with the circulating funds problemsof medium and small - sized enterprises with the inspiration from the American!

论文首先对中小企业概念和界定标准，中国中小企业发展状况和融资状况进行了经济分析，得出了中小企业融资难等问题；通过西方社会美、日中小企业方面的管理方法，扶持政策及法律法规，以及融资模式和融资工具、担保方法的论述，为探讨我国中小企业制定法律法规和经济政策等方面奠定了基础，提供了有效的借鉴和有益的启示；最后，就中小企业融资困难和美日两国融资模式、担保经验启示，探讨了中小企业融资的对策。

The experiment acquired pressure distribution and circulating rate under three fluidizing velocity (3.5m/s、4.5m/s、5.5m/s) and different media load. An experimental equation was acquired between circulating rate and the distribution of the pressure. And the relation between the circulating rate and the opening rate of the valve connecting the returner and the EHE was carefully discussed as well as the relation between the pressure of the EHE and the flow rate of the fluidizing air.

得到三种流化风速下（3.5m/s、4.5m/s、5.5m/s）不同装料量所对应的主床床体压力分布和物料循环量，得到循环量与压力的分布和流化风速的本实验台上的经验公式，并通过测量返料器通向外置换热器机械阀开度和返料量的关系，得到旋风分离器中下落物料进入换热器和直接进入主床的比例关系，同时测得换热器中压力和送风量的关系。

METHODS: The presence and number of recently developed extra-articular manifestations and a weighted EAM score, as well as the levels of serological markers, were compared between 31 patients with RA with histologically proven vasculitis and 50 patients with RA in whom vasculitis could not be documented histologically. The following markers were evaluated: circulating immune complexes, complement components C3 and C4, class-specific rheumatoid factors, antineutrophil cytoplasmic antibodies, antinuclear antibodies, antiendothelial antibodies, circulating intercellular adhesion molecule-1 and -3, circulating vascular cell adhesion molecule and E-selectin, cellular fibronectin, von Willebrand factor antigen, and C reactive protein.

对比组织学上已证实有血管炎的31例 RA 例和组织学上无血管炎的50例 RA 患者间的临床及血清学标记物，这些资料包括最近发生的关节外表现数量、关节外表现加权得分、循环免疫复合物、补体 C3和 C4、类风湿因子（ IgM-RF，IgG-RF，IgA-RF ）、抗中性粒细胞胞浆抗体、抗内皮细胞抗体、循环细胞间粘附分子-1和-3、循环血管内皮粘附分子和 E-选择素、细胞纤连蛋白、假性血友病因子抗原（ von Willebrand factor antigen ）及 C-反应蛋白。

Conscientiously do asset disposal programme last year against assets of the assessment results, a follow-up, further funds between state, collective and individual interests, reasonable disposition of assets; Equity structure of the programme diligently, in accordance with the requirements of sustainable development for enterprises, the establishment of reasonable equity structure, integrated into holding face, percentage, holding objects and conditions, Holding forms and relevant supporting policies that open, fair, just, transparent; conscientiously working resettlement programme, with the stock assets settlement of issues left over by history with more features I Homes surplus personnel for the relevant policies, reasonable and lawful solution to the issue of labor contracts with employees of the conversion from state-owned assets set piece, the resettlement of surplus personnel, efforts to stabilize; conscientiously do corporate management structure programmes in strict accordance with the requirements of the modern enterprise system, and regulate the establishment of the Board, shareholders, the board of supervisors, and reasonable adjustment of production structure and organization of production patterns; conscientiously party and mass organizations reform programmes, and actively explore the relationship between the party organizations working system, the forms of organizations, activities, party and mass organizations play a good role in the development of enterprises should be; conscientiously development plan starting from the structure and mechanism, innovation, better planning of new business development ideas, direction, objectives and initiatives.

认真做好资产处置方案，针对去年资产评估的结果，做好后续工作，进一步清产核资，兼顾国家、集体、个人三者利益，合理处置资产；认真做好股权结构方案，按照有利于企业持续发展的要求，合理设置股权结构，综合考虑持股面、持股比例、持股对象和条件、持股形式及相关配套政策，做到公开、公平、公正、透明；认真做好职工安置方案，用存量资产解决历史遗留问题，针对我院富余人员较多的特点，争取相关政策，合理合法地解决职工身份转换与劳动合同问题，从国有资产中划出一块，安置富余人员，努力做好稳定工作；认真做好法人治理结构方案，严格按照现代企业制度的要求，规范建立董事会、股东会、监事会，同时，合理调整生产组织模式和生产组织结构；认真做好党群组织改革方案，积极探索党群组织的工作体制、组织形式、活动方式，发挥好党群组织在企业发展中应有的作用；认真做好发展规划方案，从体制和机制入手，大胆创新，规划好新型企业发展的思路、方向、目标和举措。

Don't listen to their haver, nothing of that sort.

别听他们胡说八道，根本就没那回事。

But bank's shares trade below their book value, suggesting that investors are skeptical.

但是，银行股票以低于账面价值的价格交易，这一点反应了投资者的怀疑。