查询词典 current assets

We introduce convex,and in particular semidefinite,optimization methods,duality and complexity theory to shed new light to this relation for the single stock problem, given moments of the prices of the underlying assets,we show that we can find best possible bounds on option prices with general payoff funcations efficiently,either algorithmically(solving a semidefinite optimization problem)or in closed form, conversely,given observable option prices,we provide best possible bounds on moments of the prices of the underlying assets,as well as on the prices of the other options on the same asset by sovling linear optimization problems for options that are affected by multiple stocks either directly(the payoff of the option depends on multiple stocks)or indirectly(we have information on correlations between stock prices),we find on-optimal bounds using convex optimization methods,however,we show that it is NP-hard to find best possible bounds in multiple dimensions,we extend our results to incorporate transactions costs,this paper,in theory and practice can provide a reference to researchers and designers about Chinese financial derivative products,the full text is divided into six chapters as follows: ChapterⅠ:Papers on the background and significance of the subjects on a number of option pricing models as well as their advantages and shortcomings of the model and describes the status of research and writing papers and the main contents of the basic idea.

相应地，给定期权价格，也能够出标的资产瞬时价格的最有可能的最好的界。还有通过解决一个线性最优化问题，根据同一标的资产的其他期权的价格来找到这个期权的界值，对于期权受到多种股票价格直接影响(期权的收益依赖于多种股票)或者间接影响(我们有股票之间联系的有用信息)，如果使用凸规划方法我们就会发现没有最优的界，也能够证明对于多维情形确实是很难找到最优的最有可能的界值，最后将这一结论推广到考虑交易成本的情况。本文在理论和实践上给我国金融衍生产品研究者和设计者提供一定的参考。全文共分为六章，具体安排如下：第一章：阐述论文的选题背景和意义，介绍期权定价的一些模型以及这些模型的优点与缺点，并介绍国内外研究的现状以及论文的写作基本思路与主要内容。

In the face of global economic and financial integration, we should perfect all of the policies and measures of assets securilization and combine the experimental unit and every innovation, design aboratively and avoid unnecessary trouble, so as to promote quick development of assets securi1izat ion.

提出这一问题的原因背景、目的、关注的主要问题、研究的方法、主要创新之处和研究过程中遇到的困难。

The common ratios used in analysis of profitability are the rate of return on stockholders' equity, the rate of return on net sales, the rate of return on total assets, the assets turnover, the rate of return on investment and so on.

在句译、词译中专业词汇在线翻译、专业词典词汇的双语例句以及中英文、英汉句子翻译。1。盈利能力分析常用的比率指标包括股东权益报酬率，销售利润率，资产报酬率，资产周转率，投资收益率等。

In Dupond return on total assets, the rate can be broken down into two component ratios: the rate of return on net sales and the total assets turnover.

杜邦总资产报酬率是由销售利润率和总资产周转率组成的。

However, because seal running under planned economic system for a long time, the state-run commercial bank credit assets structure is not rational , Business variety - form, of low quality assets, meet the demands of market kind very, This has already become the obstacle of restraining the business bank of our country from developing, improving the profit level continuously.

但是，由于长期在计划经济体制下封闭运营，国有商业银行信贷资产结构不尽合理，业务品种单—，资产质量不高，不能很好地满足市场需要，这已成为制约我国商业银行持续发展、提高盈利水平的障碍。

Serious banking problems have arisen from the failure of banks to recognize impaired assets, to create reserves for writing off these assets, and to suspend recognition of interest income when appropriate.

如果银行不能及时识别损失的资产，增加核销呆账的准备金，并在适当条件下停止利息收入确认，银行就会面临严重的风险问题。

This article will mainly be from the following part of: the first part: About the cost of the concept of change; Part II: Trade Unions about salaries of individual projects deal with change; Part III: Workshop about the deal with repairs Change in fixed assets; fourth Part I: Recognition and Measurement regarding intangible assets on the cost, the cost of the impact of change; Part V: Borrowing Costs about recognition and measurement of cost, the cost impact of change; Part VI: On the recognition and measurement of enterprise income tax on the income tax costs of the Change .

本文将主要从以下几部分进行阐述：第一部分：关于费用概念的变化；第二部分：关于职工薪酬个别项目的处理变化；第三部分：关于生产车间固定资产修理费的处理变化；第四部分：关于无形资产确认与计量对成本、费用的影响变化；第五部分：关于借款费用确认与计量对成本、费用的影响变化；第六部分：关于企业所得税确认与计量对所得税费用的影响变化。

4Every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and

对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

The goal of cities which try to be creative is to create conditions which are open enough so urban decision makers can: Rethink potential such as turning waste into a commercial resource; revalue hidden assets such as discovering historic traditions that can be turned into a new product; reconceive and remeasure assets such as understanding that developing social capital also generates wealth; reignite passion for the city by for example developing programmes so people can learn to love their city; rekindle the desire for learning and entrepreneurship by for instance creating learning modules much more in tune with young peoples' desires; reinvest in your talent by not only importing outside talent but fostering local talent; reassess what creativity for your city actually is by being honest about your obstacles and looking at your cultural resources afresh; realign rules and incentives to your new vision rather than seeing your vision as being determined by existing rules; reconfigure, reposition and represent where your city stands and by knitting the threads together to retell your urban story that galvanises citizens to act.

城市发挥创意的目的在於，创造足够开放的情境，让城市决策人士能够做到如下的事项：重新思考各项潜在可能，例如将垃圾转化成商机；重新赋予隐性资源价值，例如将历史传统转化为新的产品；重新构想、衡量资源，例如认知到发展社会资源，同时也能造就财富；重新点燃城市的热情，例如策划活动，让大家学习爱自己的城市；重新挑起学习与创新的欲望，例如设计学习模式，贴近年轻人的脉动；重新投资自己的人才，不要只是依赖外国人才，而是培养在地人才；则新评估自己城市的创意为何，例如诚实面对自己的障碍，并从新鲜的角度来看待自己的文化资源；重新整合规范、动机，运用新的视野，而非被动受限於既定规范；重新装配、定位、呈现自己城市的现状，编织自己的都会故事，重新诉说，驱使市民采取行动。

Anna: No, I've got a hangover.

不是，我昨晚宿醉了。

We head into the mountains in Su's new Land Cruiser, stop for lunch at a scenic restaurant and then hang around drinking beer and eating fruit as two of his employees attempt to lure the birds with a tape recording of the fowl's mating call.

我们坐上苏的巡逻车向山顶出发，在一家风景优美的餐馆吃了中饭。然后我们喝着啤酒吃着水果四处逛。