查询词典 capital turnover ratio

At last, the article indicates that there are some problems in capital management and put forward that we should improve capital management on nine facets we should change the role of government in capital management perfect law system environment of capital management , emphasis on internal recombination of enterprise , strengthen daytimeaudit and supervise in capital management to avoid profit package, strengthen adjustment of the right of assets , strengthen the role of invest bank in capital management , pay attention to recombination of immateriality assets ,emphasis on imagine package in the recombination enterprise ,call the ability of entrepreneur and so on to perfect capital management and solve some problems which enterprise confronts (1) solve the problem of poor enterprise (2) solve the problem of prepotent enterprise expansion (3) solve the problem of irrational form of recoinbinatiori enterprise (4)solve the problem of single right structure of enterprise (5)solve the problem of irrational asset collocation to induce bad effect (6)solve the problem of lack increment in development of enterprise (7)solve the problem of irrational structure so we induce enterprise to coruscate flesh vigor continually,and stock market will develop and boom continually.

最后提出了资本经营中存在的一些问题，提出要从九个方面着手改进资本经营，通过对政府在资本经营中角色的转换、健全和完善资本经营的法制环境、加强企业内部的重组、加强资本经营的审计与监督、防止利润包装、加强产权结构的调整、加强投资银行在资本经营中的作用、重视无形资产的重组、加强重组企业的形象包装和呼唤企业家才能等方面改善资本经营，解决企业经营所面临的一些问题：（1）解决劣势企业问题；（2）解决优势企业扩张问题；（3）解决企业重组形式不合理的问题；（4）解决企业产权结构一元化问题；（5）解决资源配置效益低下问题；（6）解决发展中增量不足的问题；（7）解决结构不合理的问题，这样才能使企业不断焕发出新的活力，证券市场才能不断繁荣发展。

The systemof the formation of the capital includes the statutory capital system, the authorizedcapital system and the eclectic capital system , therein the statutory capital systemincludes the strict statutory capital system and the relaxative statutory capital system,the three kinds of the systems of the formation of the capital have their own specificco.

公司资本形成制度包括法定资本制、授权资本制和折中资本制，其中法定资本制又包括严格的法定资本制和缓和的法定资本制，三种资本形成制度的各有其特定的内容和适用条件。

By means of introduction of external capital trusteeship during e-commerce procedure, a trust bank, which has operational qualification of capital trusteeship and professional liquidation capability, will act as an independent third party: to implement for the transactional capital on E-commerce websites an all-directional, whole-course and full-amount trusteeship, to perform at its own the functions of fund payment, liquidation and trusteeship in E-commerce; to actualize relative independence of capital deposit, liquidation and online good trading; to ensure that client"s transactional capital will not be peculated by websites; to eliminate the risk of liquidation error on website capital so as to maintain security of client"s capital.

通过在电子商务过程中引入外部资金托管，由具有资金托管业务资格和专业清算能力的托管银行作为独立的第三方，对电子商务网站的交易资金进行全程全额托管，独立承担电子商务的资金支付、清算和保管功能，实现资金存放、清算与网上货物交易的相对独立，确保客户交易资金不被网站挪用，消除网站资金的清算差错风险，全方位确保客户资金的安全。

Renal osteodystrophy is a common complication in patients with chronic renal failure. According to difference in bone turnover rates, it is classified into high turnover renal osteodystrophy, and low turnover renal osteodystrophy (including mixed uremic osteodystrophy, aluminum-induced osteomalacia and adynamic bone disease).

肾骨病变为慢性肾衰竭病患常见之并发症，其传统之分类根据骨周转速率之不同分为高周转型骨病变，及低周转型骨病变（包括混合型肾骨病变，铝中毒引起之骨软化症，及再生不良型骨病变）。

Thus, antecedent variables of turnover intention and accommodating variables of turnover behavior are mainly study in turnover.

因此，离职意愿的影响因素和离职行为的调节因素的研究是离职问题研究的主要对象。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) its innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) it's innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the income taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

In order to research the effects of minimum tillage and no-tillage patterns on yield and senescence of flag leaf of winter wheat, four tillage patterns were adopted in Longkou city, Shandong Province, China for three years. Four tillage patterns were as follows: conventional tillage with straw turnover, rotary tillage with straw turnover, serrated disk harrow tillage with straw turnover, no-tillage with straw cover. Effects of different tillage patterns on the activities of superoxide dismutase, peroxidase and the contents of malondialdehyde and soluble protein of the winter wheat flag leaves after anthesis were analyzed.

为了研究少免耕耕作体系对冬小麦旗叶衰老状况的影响，采用4种土壤耕作模式（常规耕作秸秆还田、旋耕秸秆还田、耙耕秸秆还田、免耕秸秆覆盖）在山东龙口进行了3年田间试验，研究了耕作模式对小麦产量及花后不同时期旗叶超氧化物歧化酶和过氧化物酶活性、丙二醛和可溶性蛋白含量的影响。

Alternatively, the con- trollers can use the synchronous rectifier itself or loss- less inductor current-sensing methods to provide overload protection with lower power dissipation.

另外，康威特罗勒斯可以使用同步整流器本身或亏损减少电感电流检测方法，以提供低功耗过载保护。

Mr. Dauber's other Schatz hangs in his home movie studio.

多伯把沙兹的另一件作品挂在家里的电影室。