查询词典 current assets

Investment portfolio theory is financial assets, financial assets investment divisibility, mobility and features such as compatibility, so investment in financial assets, do not have to consider the scale of investment, the investment of time constraints, as well as the number of investment projects and other factors, as long as the taking into account the relevance of financial assets, risk, reward and their mutual relations, and on the basis of risk - reward the choice to invest in financial assets to achieve the optimal choice.

证券组合理论的投资对象是金融资产，金融资产投资具有可分割性、流动性和相容性等特点，因此在进行金融资产投资时，不必考虑投资的规模、投资的时间约束以及投资项目的多少等因素，只要考虑各金融资产的相关性、风险、报酬及其相互关系问题，并依据风险——报酬的选择，可实现金融资产投资的优化选择。

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。

Whole-cellpatch-clamp technology demonstrated that VDPG (1g/L) had notsignificant effects on the delayed-rectified K~+ current, TTX-sensitive Na~+ current and high-voltage-activated Ca~(2+) current of rat dorsalroot ganglion cells. The fast transiet K~+ current of cottonbollworm dorsal DUM cells, the fast transiet K~+ current, Na~+ current andhigh-voltage-activated Ca~(2+) current of Periplaneta Americana dorsalunpaired median cells were also not significantly affected byVDPG at the same concentration. However, VDPG had significant effecton the fast transiet K~+ current of Pieris rapae. The VES had not significanteffects on the high-voltage-activated and low-voltage-activated Ca~(2+)current of rat DRG cells.

膜片钳电生理实验显示1g／L毒囊粗毒对蜚蠊DUM神经元的快瞬时钾电流、钠电流、高电压激活的钙电流，对棉铃虫快瞬时钾电流和大鼠DRG细胞延迟整流钾电流、TTX-S型钠电流、高电压激活的钙电流均无明显作用，却对菜青虫快瞬时钾电流有明显作用；电刺激粗毒对大鼠DRG细胞低电压和高电压激活的钙通道无明显作用。

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。

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。

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。

In this new architectural plan the Garden of Golgotha came to be at the centre of the new city.

Aelia 是高举他自己，并在此城内朝拜罗马诸神。

The continuous nature of peat accumulation means that terrestrial coaly rocks may provide a higher resolution and more complete record of base-level change than the time-equivalent shallow-marine strata, thus enabling the identification of highfrequency cycles that are not recorded in themarine strata.

泥炭积累的持续性质的手段，陆地coaly岩石可提供较高的分辨率和更完整的记录基准面变化的影响时，相当于浅海阶层，从而使确定的高频周期，不记录在themarine 阶层。