查询词典 Capital

This paper is mainly about how to support the capital rising of small and medium enterprises, using the methods of combining evidence and regulation analysis, comparison and logical reasoning analysis. Based on the theories of small and medium enterprises and capital rising, I propose several pieces of strategies for the difficulties in capital rising.

本文围绕如何支持中小企业融资这一问题，运用实证分析和规范分析相结合、比较分析和逻辑归纳相统一的方法，在阐述了中小企业与融资的相关理论的基础上，对我国西部中小企业融资现状及问题进行了阐述，就如何解决融资困难提出了对策。

Milan is the Italy's second big city, the Lombardy district capital, Milan province provincial capital, the national most important economic center, has "the economical capital" the name, is also the artistic cradle and many talent character's hometown, is also one kind Italy unique way of working, and life's hometown, and is therefore considered to be Italy's most important cities.

米兰是意大利的第二大城市，伦巴第大区的首府，米兰省的省会，全国最重要的经济中心，有"经济首都"之称，也是艺术的摇篮和许多天才人物的故乡，更是一种意大利特有的工作方式和生活方式的故乡，因此被认为是意大利最重要的城市。

Through a study on the American well-known economist Mincer's Human Capital Mode, combining the country characteristics, I construct a suitable and new Human Capital Mode. Moreover, I analyze and validate this mode through real examples, and get the rate of return of Skill Capital.

通过对美国著名经济学家明塞尔人力资本挣得函数模型的研究，结合我国农村特点，构建了一个适合我国农村人力资本投资的新的函数模型，并通过实证分析验证了该模型，求出了技能投入收益率。

The study on the company's capital structure has been stopped ever today. Since Modigliani and Miller made his famous MM theorem, to create a modern capital structure theory, the capital structure theory has made significant progress after 50 years of development.

中文摘要：时至今日，关于公司资本结构理论的研究从未间断，自从Modigliani和Miller提出著名的MM定理、开创现代资本结构理论之后，资本结构理论经过了50多年的发展，取得了重大进步。

With the expansion of foreign capital scale, the negative effect of foreign capital protrudes. Whether the scale of foreign capital is excessive has been the focus of researchers in China.

随着利用外资规模的扩大，外商投资对我国经济发展的负面影响也开始凸显，外商投资规模是否过度的问题成为国内学者关注的焦点。

Now social capital factors on China's rural governance problems are mainly the expansion of the negative social capital and the lack of positive social capital.

目前我国农村治理问题的社会资本因素主要是消极社会资本的膨胀及积极社会资本的缺失。

According to our examination, as to November 22, 1999, NJGC had received from shareholders subscribed capital Say HK Dollar Fifty Eight Hundred and Ninety Thousand Four Hundred and Seven Only (HKD5,890,407), equivalent to Renminbi Say Sixty Three Hundred and Two Thousand Nine Hundred and Fifteen Point Four Nine Only (RMB6,302,915.49), wherein paid-in capital is RMB6,302,915.49 yuan, and total assets equal to above contributed capital is RMB6,302,915.49 yuan, all in the form of tangible assets.

根据我们的审验，截至1999年11月22日止，XXXX时装有限公司已收到其股东投入的资本伍佰捌拾玖万零肆佰零柒港元（HKD5，890，407），折合人民币陆佰叁拾万零贰仟玖佰壹拾伍元肆角玖分（RMB6，302，915.49）元。其中：实收资本RMB6，302，915.49 元，与上述投入资本相关的资产总额为人民币RMB6，302，915.49元，全部为实物资产。

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.analysing and researching the capital assets with the EXCEL data processing function,It can solve the problem of capital assets accountant electric calculation and simplify the accountant calculation.

从固定资产在企业生产经营活动中的重要性着手，对固定资产的分类汇总、明晰核算进行了论述，用EXCEL的强大数据处理功能对固定资产进行分析研究，解决了固定资产会计电算化的问题，简化了会计核算工作。

Not long ago, the wind with the greatest whole world casts Chinese larch capital to allege publicly, financial crisis makes the copartner loss of Chinese larch capital a few dollars, face the future that the loss of a huge sum and inaccuracy decide, warning of Chinese larch capital says: Does hot the Kingdom of Wei of postscript paper procuress ask Lv rafts merchant which lid of astounded of ?

不久前，全球最大的风投红杉资本就公开宣称，金融危机使得红杉资本的合伙人损失了几十亿美元，面对巨额的损失和不确定的未来，红杉资本警告说："现金比任何事情都重要，甚至包括你的母亲！"

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。