查询词典 circulating assets

Based on the above classification, the dissertation puts forward an idea that the quality of main asset items (current assets, fixed assets, investment, intangible assets and deferred taxes) can be analyzed according to the assets'unique characteristics.

然后，论文以上述分类为基础，提出了对企业主要资产项目（流动资产、固定资产、对外投资、无形资产和递延税款等）的质量按照资产本身的独有特性进行分析的方法。

If the pledgee fails to properly take care of the hypothecated assets, which could lead to the damage or evanesce of the hypothecated assets, the pledger can request the pledgee to withdraw and deposit the hypothecated assets in advance, or request to pay off the debts and have the hypothecated assets returned.

质权人不能妥善保管质物可能致使其灭失或者毁损的，出质人可以要求质权人将质物提存，或者要求提前清偿债权而返还质物。

If the initiator handles basis finance assets make over as going bail for a financing, basis finance assets make over can only report as funded debt on balance sheet , but great majority condition puts in assets the asset-banked securities structuring original intention is by structuring the purpose "going bankrupt putting the form outside financing and risk isolation under isolated reach " but , sell only problem that can involve in combining range to if SPV bring into to the initiator handling time only when the assignor acts as the basis finance assets column.

笔者认为，国外在长期实践中形成的研究成果值得我们借鉴，但这些研究成果在理论和实践中仍存在一些问题需要进一步探索和研究，在制定我国资产证券化的相关会计规范时应予以充分考虑。

On a tip off of this wicked conspiracy against his assets, a quick assessment was carry out on the monetary values of these assets and was sold in short time below what ordinarily it would sold in other save the assets from ruin and income derived from this assets were deposited in a Trust Company for safe keep.

在告诫这个邪恶的阴谋反对他的财产，一个快的评估执行在这些财产的货币值和被卖了在短期下面什么它在其他通常会卖除财产之外从废墟，并且从这获得的收入财产在一家信托公司中被放置了为安全保留。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Among them, the assets placed in Mountain Coal Group 7 furniture have an independent legal personality of the coal trade companies 100% equity; inject assets of Mountain Coal Group held three coal mining companies and coal trade 18 shares, and its headquarters and domestic coal business-related assets and liabilities, the underlying asset Hill Coal Group include coal mining and coal trading business segment of the integrity of the two major operating assets.

其中，在山煤业集团7家具放置的资产有煤炭贸易公司的独立法人资格的100％股权，注入山区煤炭集团资产举行了三次煤矿企业和煤炭贸易18日的股票，其总部和国内的煤炭企业相关的资产和负债，基础资产山煤业集团包括煤炭开采和煤炭交易的两个主要经营资产的完整的业务部门。

Among them, into the assets of the Group of Kyrgyzstan in order to transfer all the shares held by the company in the process of transfer from the Shan Coal Group to its name and to the trust after Hill Coal Group 7 of the furniture there is an independent legal personality of the coal trading company 100% equity; Hill for the injection of assets held by Coal Group 3 coal mining companies and 18 coal trading company with headquarters and its stake in the domestic coal business-related assets and liabilities of the underlying asset Hill Coal Group include coal mining and coal trading business two The integrity of the operating assets of the plate.

其中，进入吉尔吉斯斯坦集团的资产，以便将所有的该公司举行的移交给山煤业集团股票的过程和它的名字后山煤矿集团的7家具有一个信任独立法人资格的煤炭贸易公司100％股权，对因煤矿采煤集团三公司和总部和在国内煤炭企业的股份公司18日煤炭贸易有关的资产及相关资产负债的资产注入山山煤炭集团包括煤炭开采和煤炭贸易业务的两个板块的经营资产的完整性。

Some views think MBO have cheating operation that lead to the state assets losses; I think MBO , as a kind of comparatively ripe system , its must not cause the loss of state assets , the objective factor influenced state assets price is much, higher or lower than net assets price may not reasonable , may not unreasonable either, the cause leading the loss of state asset is unsufficiency condition and not canonical means. We should consider interior employee especially outstanding the historical contribution factors of administrators.

笔者认为MBO作为一种较为成熟的制度，其本身并不必然导致国有资产流失，但国内影响国有资产合理定价的客观因素多而复杂，国有资产转让价格高于或低于净资产未必合理，也未必不合理；国有资产流失的原因是在条件不充分的情况下，用不规范的方法实施MBO；某些企业作低价是因为考虑了内部职工尤其是优秀管理者的历史贡献因素；当前首要目标是改制，提高社会整体经济效益，应在合理范围内以法律形式明确管理层收购价格优惠制度，促进MBO的顺利进行。

This paper inflects the statue of the intangible assets and the real condition of the accounting procedures of the intangible assets in the high-tech enterprise. Through the comparison of the recognition and measurement of intangible assets, then respectively discusses the characteristics, classification, identification, and measurement, according to the characteristics of the high-tech enterprise. The thesis puts more emphasis on the recognition and measurement of intangible assets, the choice of the measurement, and the subsequent measurement, makes some suggestions concerning these problems.

本文揭示了无形资产在高新企业中所处的地位以及目前高新企业无形资产的会计处理的现实状况；随后，本文通过比较国内外对无形资产的确认与计量的不同规定，针对高新企业的特点，分别对无形资产的性质、分类、确认、计量等问题进行了论述，着重阐述了高新企业无形资产的确认、计量属性的选择以及后续计量的问题，并对此提出了改进的建议。

In accordance with the contract set, the structural security of the notes corresponding to the funds through a certain degree of structure and mechanism of the full allocation of the proceeds in assets and capital preservation assets, including assets, income, the ratio of fixed-income goal of 45%(20% to 70 % Floating), the target ratio of 35% of the shares (10% and 60% floating), the real estate trust the target ratio of 10%(a maximum of 15%), commodity funds target ratio of 15%(a maximum of 15%); capital preservation assets are invested in zero-coupon notes.

按照合同规定的规定，票据的对应资金结构的安全性通过结构和在资产和资本保全资产，包括资产，所得收入全部分配机制一定程度时，固定收益率目标的45％（20％至70％浮动），有35％的股份目标比例（10％和60％的浮动），房地产信托10％的目标比例（15％最大），商品资金15％的目标比例（15％为上限）；资本保全资产投资于零息债券。

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。