solvency ['sɔlvənsi]
- solvency的基本解释
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n.
偿付能力, 溶解力
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There are six points below serving as reasons: firstly, solvency report reveals company's solvency status at certain time point and discrete view regarding quarter as discrete accounting period is consistent with ideas of insurance surveillance and management; secondly, deferrals and withdrawals in advance of expenses in integral view make confirmed assets and liabilities inconsistent with definitions of admitted assets and ranking liabilities; thirdly, taking into account cost and expenses of the entire year also brings unnecessary troubles to accounting measurement; fourthly,"integral view" is more dependent on professional judgment and estimate by accounting personnel, which is likely to lead to incomparability of company's solvency reports; fifthly, it is consistent with provisions of enterprise accounting standards of our country, which is convenient for company to compile solvency report; sixthly, it is in compliance with methods adopted by most developed countries, which is helpful for international comparison.
其原因有以下六点:第一,偿付能力报告反映公司在某一时点上的偿付能力状况,"独立观"将季度视为独立的会计期间与保险监管的理念一致;第二,一体观下费用的递延和预提使确认的资产和负债不符合认可资产和认可负债的定义;第三,会计估计考虑全年的成本和费用也给会计计量带来不必要的麻烦;第四,"一体观"较多地依赖于会计人员的职业判断和估计,可能会导致不同公司的偿付能力报告不可比;第五,与我国的企业会计准则的规定一致,便于公司编制偿付能力报告;第六,与多数发达国家采用的方法一致,有利于国际比较。
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This thesis begins with the research of insurance company solvency and analyses the importance of insurance solvency supervision.
本文从对保险公司偿付能力的概念与实质研究入手,分析了保险公司偿付能力监管的必要性
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We study the relationship of martingale and arbitrage in securities markets with transaction costs and solvency in this paper, and obtain some significative results.
对带有交易费用和偿付约束的金融市场套利与鞅的关系问题进行了研究,得到了一些有意义的结果。
- 更多网络解释 与solvency相关的网络解释 [注:此内容来源于网络,仅供参考]
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Solvency:清偿能力
并且,保险人若能妥善运用该制度,对於监理机关而言,只要严格规范适格再保险人标准,以及适度请再保险人提供担保品,对原保险人之保险监理,将可集中於资产运用及费用控管上,则可适度降低对於保险业清偿能力(solvency)监理成本.
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Solvency:偿付能力
从理论上讲,偿付能力(solvency)是保险公司在任何时点能够履行其对保单持有人的赔付义务的能力,偿付能力是否充足就是要比较其实际资本能否超过风险资本.
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Solvency:偿债能力
因而具有普遍的可接受性. 为了确保生产经营活动的正常进行,企业必须拥有一定数量的货币资金,以便购买材料、交纳税金、发放工资、支付利息及股利或进行投资等. 企业所拥有的货币资金量是分析判断企业偿债能力(Solvency)与支付能力的重要指标.
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Solvency:偿债能力;偿付能力
solid growth 稳健增长 | solvency 偿债能力;偿付能力 | Solvency Fund 无偿付能力赔偿基金
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Solvency Fund:无偿付能力赔偿基金
solvency 偿债能力;偿付能力 | Solvency Fund 无偿付能力赔偿基金 | source of additional revenue 额外收入来源
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