查询词典 current asset

A change in accounting estimate refers to an adjustment to the book value of an asset or liability or to the amount of expense of an asset during a certain period, resulting from the changes in the current situation of the asset or liability and the expected economic benefits and obligations.

会计估计变更，是指由于资产和负债的当前状况及预期经济利益和义务发生了变化，从而对资产或负债的账面价值或者资产的定期消耗金额进行调整。

According to the results of empirical study, current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio,and in direct proportion to equity interest and long term/short term liabilities;the growth potential of corporate value is in direct proportion to asset return ratio,and in inverse proportion...

实证结果表明，我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比，而与公司的股东权益比、长短期负债比成正比。公司的价值成长能力与公司的资产报酬率成正比，而与公司的资产负债比、股东权益比、长短期负债比成反比。

Article 14 Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency.

第十四条预计资产的未来现金流量涉及外币的，应当以该资产所产生的未来现金流量的结算货币为基础，按照该货币适用的折现率计算资产的现值

The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset.

资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。

The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.

利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

This invention concerns a current control process for a feed-in voltage converter, wherein a detected flux-inducing current component and a detected torque-inducing currrent component of an actual currrent vector of a rotating field machine are each controlled for a flux-inducing current component set value and a torque-inducing current component set value of the rotating field machine. To that effect, a control set-value (DELTA u*sp, DELTA u*sq) is determined, dependent each time upon a determined current component control deviation. From these, current components of an actual current vector are formed each time by overlay of a formed pilot value (u*spvor, u*sqvor). This invention also concerns a device for carrying out this process.

本发明涉及一种用于馈入电压式变流器的电流调节方法，其中分别将所检测的一感应式电机的一实际电流向量（i s 的磁通感应电流分量和一转矩感应电流分量i sq ）调节至该感应式电机的一额定电流向量的一磁通感应分量额定值和一转矩感应电流分量额定值，在这种情况下，分别根据所检测的一电流分量调节偏差计算出一调节器调节量（△u * sp ，△u * sq ），由这两个调节器调节量分别通过叠加所形成的一预控制量（u * spvor ，u * sqvor ）形成一额定电压向量的电压分量（u * sp ，u * sq ），本发明还涉及一种用于实施该方法的装置。

Interest at the moment focuses on testing portfolios for specific "worst-case scenarios", and on building asset allocation around a list of different risks (which might affect different asset classes in the same way), rather than different asset classes.

当前的兴趣集中在两个方面：测试投资组合能否适应特定的"最恶劣情境"；围绕一组不同风险（每种风险可能以相同方式影响不同资产类别），而非不同资产类别，构建资产配置。

The Company through the holding of China Life Asset Management Limited ("Asset Management Company") has become China's largest insurance asset managers, and to become China's largest institutional investors.

本公司通过控股的中国人寿资产管理有限公司成为中国最大的保险资产管理者，并成为中国最大的机构投资者之一。

The statistics, in Shanghai and Shenzhen listed companies, the asset liability ratio of more than 65% of the 102 companies, including asset-liability ratio at 65% to 80% with 81, asset-liability ratio of 80% to 100% 17 home, assets and liabilities have exceeded 100% eliminate the white PT Yu, ST Baiyun Mountain, PT agricultural trading companies, etc.

经统计，在沪深两地上市公司中，资产负债率超过65%以上的公司有102家，其中资产负债率在65%至80%的有81家，资产负债率在80%至100%的有17家，资产负债率超过100%的有PT渝汰白、ST白云山、PT农商社等4家。

Article 10 When a debt is liquidated by non-cash asset, the creditor shall recognize the fair value of the non-cash asset received as the entry value and shall handle the difference between the book balance of the debt to be restructured and the fair value of the non-cash asset received in accordance with Article 9 of these Standards.

第十条 以非现金资产清偿债务的，债权人应当对受让的非现金资产按其公允价值入账，重组债权的账面余额与受让的非现金资产的公允价值之间的差额，比照本准则第九条的规定处理。

You can get the best service in the first-class cabin, but you pay for it.

在头等舱可以得到最好的服务，但那是你付钱买来的。

It will make the characters of ethnical and local culture eliminated. On the other hand, this tendency stimulates the arousal of the selfconsciousness of ethnical and local culture. The selfconsciousness comes from the recognition, that is the global culture be a combination of kinds of local culture, not a one kind of culture.

民族和地区&的概念从来就是与&全球的概念相伴的，人类文化的全球化趋势同时也促进了民族性和地区性文化意志的勃兴和加强，它们构成了多种文化并存的全球文化体系中的有机组成部分。