查询词典 capital turnover

However, capital is managed still be in in our country start level, still exist on theory and practice a variety of errors:(1 ) go up in capital management guiding ideology, in thinking state-owned company assets recombines to trade with property right, appear " the pony pulls cart " the phenomenon can cause state-owned property prediction of a person's luck in a given year;(2) in process of executive capital dilate, corrupt big picture is fast, ignore the immanent quality that capital manages;(3) cut apart capital manages the immanent connection that manages with production, inspect capital to manage what manage at production for free more advanced management form;(4) manage capital regard as escape of debt useless debt " shortcut ", ignore capital structure optimize.

然而，资本经营在我国尚处于起步阶段，在理论与实践上还存在种种误区：（1）在资本经营指导思想上，认为国有企业资产重组与产权交易中出现的"小马拉大车"现象会导致国有资产流失；（2）在实施资本扩张过程中，贪大图快，忽视资本经营的内在质量；（3）割裂资本经营与生产经营的内在联系，视资本经营为游离于生产经营的更为高级的经营形式；（4）把资本经营当成逃债废债的"捷径"，忽视资本结构的优化。

These relationship include: the human capital and material capital; the coastward area and the hinterland area; the private capital, the state-owned capital and foreign capital; the short term capital and long term capital, these four types of relationship may effect the economic sustainable growth in the near future for China.

第五章本章作者对中国吸收外资的政策进行了反思，针对当前我国引进外资工作中存在的问题，作者指出了我国当前应处理好四个关系：即人力资本和实物资本，民营资本、国有资本和外资资本，东部地区和中西部地区，短期资本和长期资本，这四个关系是当前与我国引进外资相关的急待解决的问题。

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。

In the long run, Taiwanese companies benefit from ERP system. In China, the financial performance becomes worse in the first year. The gross ratio, total asset turnover ratio and receivable turnover ratio improve in the third year. Among others, total asset turnover ratio improves significantly in the forth year.

本研究认为可能是大陆企业在微观方面实施ERP系统的基础条件不足，且大陆企业大多只购入ERP系统中的财务会计模块，较难充分发挥ERP原有功能和效果，导致ERP对于大陆企业的财务绩效表现并不如预期那样令人满意。

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。

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。