查询词典 equity financing

However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.The cause of capital expenditure is that financing lease lessors never yield rent revenue in the following periods.The initial direct costs are supposed to be handled as the compone...

出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出，其应当构成融资租赁资产的成本，不应当作为一种债权资产处理，并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。

Firstly, market financing does not meet the demands on financing of the government. Secondly, the system fund is allocated distortedly. Thirdly, investors invest in an unreasonable way.

新股发行制度非有效供给表现为：一是市场筹资效果无法满足政府筹资意愿；二是制度资金配置功能扭曲；三是投资者投资行为非理性。

Then it analyze the financing goal, cost, risk dividedly and introcuce the theory of capital sanction from western world in order to provide some guide for analysis and selection of financing means .

接着，归纳了融资的主要目的、融资成本和风险，并简要介绍西方资本结构理论，以便为融资方式的分析及选择提供一般性指导。

The author suggest that the capital structure is dominatingly determined by the difficulty of financing, uncertainty of refinancing polices and deviation of financial goal. In some senses, the financing behavior of listed companies can be partly explained by market opportunity theory.

笔者认为各种资金获取的难易程度、再融资政策的不确定性、以及融资决策目标的偏离是形成我国上市公司融资结构的主要原因，市场时机理论也能在一定程度上解释我国的融资行为。

And thus I provide the evidence to undermine the commonly held opinion that China's public companies improved their performance by increasing financial leverage ratio. Seventhly, the international comparison reveals that the development of capital market has direct influence on the industry performance and the capital markets of developed countries are more effective than those of developing ones. Whether the finance system is bank-dominated or capital-market-dominated means little to the effectiveness of capital market and also the industry productivity. Eighthly, capital market, bank and FDI differ markedly in the mechanism of financing selection, supervisory effectiveness and industry characteristics. Averagely, capital market is the most appropriate mechanism among the three out-sourcing financing, considering the supervisory cost and effectiveness comprehensively. Certainly, some flaws remain in this study.

因此，我们认为，中国各产业上市公司产业绩效的提高不是通过提高财务杠杆比例来实现的；第七，基于资本市场自身的国际比较研究表明，资本市场发展程度直接影响其对产业绩效的改善和促进程度，成熟市场的资本配置效率显著高于新兴市场，而金融体系以银行为主导还是以资本市场为主导，并不影响资本市场功能的有效发挥，也不对产业绩效的影响产生效率上的差异，仅仅表现为在多大规模或范围内对产业绩效产生影响；第八，基于资本市场、银行贷款及外商投资3种外源融资方式对产业绩效影响的比较研究，三种方式在融资选择机制、监督力以及所影响的产业特征方面均存在显著差异，三者对不同产业绩效的影响呈现互补作用，而资本市场是监督成本与效力结合较好的融资方式。

So can financing when, the person that also suggest to do poineering work holds to a target, floriferous energy does financing.

所以能融资的时候，也建议创业者坚持目标，多花精力做融资。

In order to help the small and middle level companies out of the state of limited ways of financing and improve the performance of the whole supply chain, this paper studies the pricing model for inventory impawn financing under conditions of dynamic permissible delay in payments and dynamic discoumt rate.

为帮助中小企业摆脱融资难困境，提高供应链整体动作水平，文章研究了基于动态延迟支付及动态折扣率的存货融资质押服务定价模型。

Subject to the conditions of this section and to such terms and conditions as the Administrator determines to be necessary to carry out the purposes of this title, the Administrator is authorized to guarantee, and to make commitments to guarantee, the principal and interest (including interest accruing between the date of default and the date of the payment in full of the guarantee) of any loan, obligation, or participation therein of any State, municipality, or intermunicipal or interstate agency issued directly and exclusively to the Federal Financing Bank to finance that part of the cost of any grant-eligible project for the construction of publicly owned treatment works not paid for with Federal financial assistance under this title, which project the Administrator has determined to be eligible for such financial assistance under this title, including, but not limited to, projects eligible for reimbursement under section 206 of this title. No guarantee, or commitment to make a guarantee, may be made pursuant to this section—(1) unless the Administrator certifies that the issuing body is unable to obtain on reasonable terms sufficient credit to finance its actual needs without such guarantee; and (2) unless the Administrator determines that there is a reasonable assurance or repayment of the loan, obligation, or participation therein. A determination of whether financing is available at reasonable rates shall be made by the Secretary of the Treasury with relationship to the current average yield on outstanding marketable obligations of municipalities of comparable maturity.

依于这个部分的条件和对如此期限和条件象管理员确定是必要执行这个标题的目的，管理员被批准保证，并且做承诺保证，主要和兴趣(包括兴趣累积在缺省日期和付款的日期之间充分保证)的任何贷款，义务，或参与在其中任何状态，自治市，或intermunicipal 或跨境代办处直接地和完全被发布对联邦财务银行提供经费一部分的任何授予合格的项目的费用为公开地拥有的治疗工作的建筑没被支付以联邦经济援助在这个标题之下，哪个项目管理员确定是有资袼这样的经济援助在这个标题之下没有保证，或承诺做保证，可以被做寻求这个部分(1)除非管理员证明发布的身体无法获得在合理的期限充足的信用提供经费给它的实际需要没有这样的保证；并且(2)除非管理员确定有贷款的合理的保证或偿还，义务，或参与在其中。

With reference to relevant experience both from home and abroad, diversified source of capital should be introduced to invest in urban infrastructure construction. Besides government fund,the infrastructure financing channel should be expanded and social capital should be attracted to take part in urban infrastructure construction. Meantime, current infrastructure operating approach should be altered to improve investment efficiency of government"s fund .In addition , sources of capital and their application should be standardized as well. Generally speaking, ideas in the article could be concluded as "market-based operation, socialized investment, plural debt, direct financing, limited withdraw of government and positive intervene of private capital. The article also put forward six measures to make all the ideas and suggestions operatable.

本文在对浙江省城市基础设施投融资现状和体制情况进行分析的基础上，根据公共产品理论、项目区分理论、基础设施可销售性评估等理论，借鉴国内外的相关经验，提出了建立高效的浙江省城市基础设施投融资体制的建议和对策，即以投资多元化、服务社会化、发展产业化、运营市场化为导向，调动可利用的资金用于城市基础设施投资，规范资金的来源和使用，改变基础设施经营方式，提高政府资金的使用效率，吸引社会资金参与城市基础设施建设，拓展城市基础设施融资渠道，实现&市场化运作、社会化投入、多元负债、直接融资，政府有限退出、民资积极介入&，实现&以城养城&的发展模式，并提出了六个方面的具体对策和措施。

So, it is necessary to study theories of supply chain finance system, and open out its financing predominance and validity to improve SME's financing puzzledom consequently.

因此，很有必要对供应链金融的相关理论作系统性的研究，从而揭示供应链金融的融资优势及其改善我国中小企业融资困境的有效性。

We stopped by the old fashion ice cream parlor Manhattan Beach Creamery for some refreshment. The "No Shoes, No Shirt, No Problem" sign on the wall epitomizes the beach lifestyle.

我们去商店区的一家老式冰淇淋店坐坐，墙上挂著「没鞋，没上衣，没问题」的牌子完全捕捉了海滩生活的随性及风格。

"If therefore", argues Bellarmine we can offer our prayers and our satisfactions in behalf of those detained in purgatory, because we are members of the great body of Christ, why may not the Vicar of Christ apply to the same souls the superabundant satisfaction of Christ and his saints--of which he is the dispenser?

" "因此，如果"，认为贝拉明（德indulgentiis ，十四）"我们可以提供我们的祈祷和我们满意的代表那些被拘留在炼狱，因为我们是成员的伟大基督的奥体，为什麼可能不是牧师基督适用於同样的灵魂满意的过剩是耶稣和他的圣人-他是在配药？