查询词典 current assets

This thesis aims at the reason why the bad assets of State-owned commercial banks are formed as well as the method and necessity of further improving the management, and predictively renders the new mode and new system on centralized management of the bad assets of State-owned commercial banks through analyzing the problems in traditional management mode under new situation, and in combination with the actual situation of the management of bad assets of State-owned commercial banks.

本文从国有商业银行不良资产形成的原因及对其进一步改进管理方式和提高管理水平的必要性入手，通过对新形势下传统管理模式弊端的分析，结合国有商业银行不良资产管理的实际情况，前瞻性地提出了对国有商业银行不良资产进行集中管理的新模式、新制度。

Some lenders have taken advantage of changes in accounting rules to reclassify trading assets as banking assets, which means that banks will take losses on those assets more gradually.

一些银行利用会计规则的变化使交易资产重新分类成银行资产，这意味着银行将逐渐损失交易资产。

Through analysing, we found that the average P/E ratio of industry, ROE, expenses rate are the factors influencing function to be relatively remarkable to company P/E ratio; The relations between company P/E ratio and such indexes as ROE, etc are all negative relevant, it is opposite to analyse with the theory, this kind of conclusion that completely contradicts proves the development of the stock market of our country is still at very unripe stage, the phenomenon that the high-quality stock is underestimated is serious, the whole market has even turned around; P/E ratio and net assets factor are in close relations, this includes the price of evaluation on net assets, rentability of the net assets, etc.

其次是对公司市盈率影响因素的分析，本文考虑了21个可能的影响因素，通过分析发现行业平均市盈率、净资产收益率、费用率等因素是对公司市盈率影响作用相对显著的因素；净资产收益率等指标与公司市盈率都是负的相关关系，与理论分析相反，这种截然相反的结论说明我国股市的发展还处于很不成熟的阶段，优质股票被低估的现象严重，整个市场甚至倒了过来；市盈率与净资产因子的关系密切，这包括了净资产的收益性、净资产的成长性以及股市上对净资产的评估价格等。

Article 27: The financing guarantee liability balance to a single Secured Party by a financing guarantee company shall not be more than 10％ of its net assets; the financing guarantee liability balance to a single Secured Party and its affiliated party shall not be more than 15％ of its net assets and the financing guarantee liability balance to a single Secured Party for bond issuance shall not be more than 30％ of its net assets.

第二十七条融资性担保公司对单个被担保人提供的融资性担保责任余额不得超过净资产的10％，对单个被担保人及其关联方提供的融资性担保责任余额不得超过净资产的15％，对单个被担保人债券发行提供的担保责任余额不得超过净资产的30％。

So we are necessary to make the fact and value judgment of the intangible assets of transition economy, especially the intangible assets of new high-tech enterprise, and then define the special function of intangible assets valuation.

所以，我们有必要对转型经济中的无形资产，特别是高新技术企业无形资产资本化实践作出事实和价值判断，进而明确无形资产评估在该过程中的特殊作用。

The second is the sky of the sky of the Group intends to issue additional orientation as a price to pay for the acquisition of Group holds or is entitled to dispose of the phosphating Group 100% stake in the joint 50 percent stake in Business, Tin Yiu Chemicals 18.13% stake in Yuntianhua Group tranquility assets, water-rich assets, Yuntianhua Group subsidiary office building and ancillary facilities and assets of Research.

二是对集团的天空计划问题作为代价的集团收购更多的方向持有或有权处置磷化集团100％的合资企业百分之五十，天耀股份的股权化工18.13％的股权资产，云天化集团安宁，水资源丰富的资产，云天化集团的子公司办公大楼及附属设施，研究资产。

A succeeding officer responsiblefor the State assets shall be ascertained and formalities for the succession of the State assets before any change of officer responsible for the State assets takes effect.

国家资产负责人变动，要确定继任的国家资产负责人，并办理国家资产交接手续。

Like tangible long-lived assets, the value of the intangible assets is declining during the life of the assets.

与有形长期资产一样，无形资产的价值在资产生命期中不断递减。

A Either Party at its option may terminate this Agreement with respect to the Equipment to be delivered hereunder which' is undelivered on the effective date of such termination, by giving the other Party written notices hereinafter provided if, and at any time after, the other files a voluntary petition in bankruptcy, or proceedings in bankruptcy are instituted 'against the other and it is thereafter adjudicated bankrupt pursuant to such proceedings, or a court takes and retains for a period of at least sixty (60) days jurisdiction of the other and its assets pursuant to proceedings under the provision of any reorganization act, or the other is adjudged insolvent, or a receiver of the other's assets is appointed on account of insolvency and is not discharged within a period of sixty (60) days thereafter; or the other is otherwise divested of its assets for a period of at least sixty (60)days, or the other makes a general assignment for the benefit of its creditors.

在任何时候或之后，如对方当事人呈交了自愿破产申请书，或被提起破产之诉，且在此后根据此种起诉被判破产，或法院根据任何改组法规的规定对对方当事人及其资产实行保留管辖至少六十(60)天，或对方当事人被判无力偿还，或因对方无力偿还，指定了人员接收对方的资产，且在其后的六十豹》天内未作清偿，或对方资产被剥夺至少六十(60天，或对方为清偿债务而将全部财产转让，任何一方则可终止本协议，停止交付按协议规定应交付但在终止生效日期前尚未交付的设备，但得按下述规定书面通知对方。

From the angle of law and economics, it begins with the juristically analysis in basic meaning of the foreign capital's merging and the lost State-Owned assets. By combining the approaches of theory and demonstration, the thesis probe into the ways of losing State-Owned assets during the foreign capital's merging. Furthermore, it discusses the causes of that and put forward the countermeasure in law. It tries to set up a scientific and systematic legal system to protect State-Owned assets from losing and find a suitable way for the China's reform and innovation.

全文分为四个部分，笔者从法学、经济学等多学科角度，综合运用理论与实证相结合的研究方法，从分析外资并购与国有资产流失的相关基本法律涵义入手，对外资并购过程中国有资产流失的途径进行实证分析，论述其成因所在，并提出相应的法律对策，力图构建一个科学、系统的法律防范体系，从而梳理出一条适合中国实际情况的改革与创新之路。

The teacher likes the honeymouthed little girl very much.

老师很喜欢这个嘴甜的小姑娘。

Mr. Notker Bien's interests are traveling, spending quality time with the family and long-distance-running.

诺特卡·柏恩先生热爱旅游，长跑，以及和家人一起共度美好时光。