查询词典 current asset

Contingency plan 应急计划 contingent asset An asset the existence, value or ownership of which depends upon the occurrence or nonoccurrence of a specified event or upon the performance or nonperformance of a specified act.

或有资产一项资产，其存在，价值或所有权均取决于某个具体事件的发生或不发生，或某项具体行为的完成或不完成。

But suppose that I can buy this asset with a nonrecourse loan equal to 85 percent of the purchase price. How much would I be willing to pay for the asset?

但假如我购买这一资产的资金有85%来自无追索权的贷款，那么我愿意为这一资产支付的价格是多少？

In recent years, a few enterprises are obtain strategical resource and investment sex accrual, be in with the monetary capital fund, objective asset, asset such as intangible assets strategic resource, content shedding, sale channel, product is outspread wait for a domain with construction of form a complete set in order to buy, annex or collective and contributive create new company, blended in new economic component for the enterprise, but the enterprise is passed invest external ceaselessly, satisfying management need, raise economic benefits while also facing huge investment risk.

梗概： 近年来，一些企业为获得战略性资源和投资性收益，以货币资产、实物资产、无形资产等资产在战略资源、物流、销售渠道、产品延伸和配套建设等领域以收购、兼并或共同出资设立新公司，为企业融入了新的经济成份，但是企业通过不断对外投资，在满足经营需要、提高经济效益的同时也面临着巨大的投资风险。

Of course, asset overvaluation is possible when there is money chasing the rising trends in asset prices.

当然，资产定价过高，也可能源于货币追逐处于上升趋势中的资产。

The situation of the enterprise's asset,which reflected by the fair value,could be the parturifacient factor of market bubble in the light of bad market environment,but it is also a comparatively rational asset pricing model.

按照公允价值反映企业的资产状况在恶劣的市场环境下虽然可能成为市场泡沫的催生剂，但其仍然是相对合理的资产计价模式。

In terms of administration system, under the centralized administration system, the local governments' administrative authority is very limited; from the point view of economic administration right division, as the organizer and regulator of regional economy, local governments are unable to enjoy the proper rights and interests of State-owned asset owners, the tax income division regulations are incomplete, and there is the shortage of credit bodies. Although the central government and the local governments are both State-owned asset investors, yet the central government should possess ultimate ownership. It is necessary to properly divide their property rights and particularly important to clearly define the rights and responsibilities of central government and local governments.

从行政体制看，在中央集权形式下地方所拥有的行政性权力非常有限；从经济管理分权看，地方政府作为区域性经济组织和管理者，利益主体残缺，分税制不完全，信用主体缺失；从国有资产出资人角度看，中央政府与地方政府同为国有资产出资人主体，但中央政府拥有终极所有权，合理划分各自的产权，并明确界定中央和地方政府的权利和责任变得尤其重要，也是国有资产市场化委托代理的重要环节。

While housing mortgage loan has asset scale and good quality, which suits to be the point of tangency into asset securitization of our country.

而住房抵押贷款所具备的资产规模和良好质量，也十分适合作为我国资产证券化的切入点。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

When the asset is classified as held and used, any test for recoverability must be based on using the asset for its remaining useful life, assuming disposal will not occur.

当资产被归类为拿着而且用的时候，任何测试因为 recoverability 一定以使用资产作为它的剩余有用的生活为基础，傲慢的处理将不发生。

The term "residual value of the asset" shall refer to the fair value of the leased asset when the term of lease expires as estimated on the lease beginning date.

资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。

The shaping method of noncircular part and the tool holder's radial motion characters in noncircular turning process are discussed in detail in the thesis.

论文详细研究了非圆零件的成型方法和加工过程中刀架的径向运动规律。

I have not really liked him,I do not like his this kind of disposition.

我没有真的喜欢他，我不喜欢他的这种性格。