查询词典 equity

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

We should disperse the state-owned enterprise equity, make the state-owned equity shared by some state-owned asset agents and construct reasonable equity structures.

具体操作上应让国有股权分散化，即把国有股配置给多个国有资产代理人，构造合理的股权结构。

The paper draws the following conclusions:Brand value is the evaluation to the brand as asset and equity and it can be expressed as brand financial value and brand equity. Brand value comes from the extra utility it takes to the customers by satisfying their special needs. The forming base of the brand value is closely relative to the customers, and there are some other factors infecting brand value such as brand extension. Brand value evaluation includes two parts. One is to have a valuation to the brand financial value, the other is to evaluation of the brand equity by choosing a suitable brand equity model.

经过上述研究，本文得到以下结论：品牌价值是对品牌作为一种资产和一种权益的价值量化，具体体现为品牌财务价值和品牌权益价值；从效用价值论的角度，品牌价值来源于品牌带给消费者的特殊效用；品牌与消费者的关系是品牌价值的形成基础，品牌价值的大小还要受到其他因素的影响；完整的品牌价值测评应由两方面构成：按照收益法原则测评品牌的财务价值；选择适当的品牌权益模型对品牌权益进行测评。

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

The article 27 of new Corporate Law broadens the forms of capital contribution, though equity contribution is not officially listed in the enumerative capital contribution forms, in fact equity contribution has been recognized by means of academic theories and corporate practices, equity contribution cases are increased gradually, especially it is common in the process of state owned enterprises' recombination and listing, equity contribution already had its survival space.

新《公司法》第27条大幅放宽了股东出资的方式，虽然股权出资未被明确纳入列举的出资形式当中，但无论从理论方面还是公司实践方面，股权出资已经被认可，以股权作为出资的案例在公司的实践中逐渐增多，特别是在国有企业改组上市的过程中较为普遍，股权出资获得了生存的空间。

While the appearance of the Equity maxim and the formation of the rule of precedent of Equity was not only the application of technical Equity theory in judicial practice, but also the mark of the formation of the entity of Equity.

而衡平法格言的出现以及衡平法先例的确立，既是技术的衡平法理学在司法实践中的具体运用，也是实体衡平法形成的标志。

Shandong saves industrial and commercial bureau to depend on " matter right law " 226 regulations, took the lead in publishing company equity to go out to register temporary measure character in the whole nation, formulary blame appears on the market the company goes with equity qualitative, should give qualitative person and pawnee to conclude only written contract, can deal with to door of The Ministry of Commerce and Industry go out to be registered character, and door of The Ministry of Commerce and Industry also can pass equity change to register master a qualitative equity circumstance.

山东省工商局依《物权法》226条规定，率先在全国出台了公司股权出质登记暂行办法，规定非上市公司以股权出质的，只要出质人和质权人订立书面合同，可以到工商部门办理出质登记，而工商部门也可以通过股权变更登记掌握出质股权情况。

Because our country executes is tax will be separated model, thus determine the tax on taxable profit in the confirmation and accounting, between many differences, must have permanent differences also has difference, the timing of the long-term equity investment difference compared to the equity method to control, because when the accounting of a long-term equity investment measured by employing the equity method under the condition of a long-term equity investment obtained from the disposal to every link existing accounting and tax laws are not consistent.

由于我国实行的是税会分离模式，因此税法上在确定应纳税所得额和会计在确认利润的时候，二者之间必然有很多的差异，既有永久性的差异也有时间性的差异，长期股权投资权益法导致的差异比较难以把握，因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。

Business Combination, if a long-term equity investment is generated from a business combination under common control, the unamortized equity investment difference shall be entirely sterilized, the retained earnings shall be modulated, and the book balance of the long-term equity investment after the sterilization of the equity investment difference shall be considered as the cost recognition on the date of initial implementation.

根据《企业会计准则第20号--企业合并》属于同一控制下企业合并产生的长期股权投资，尚未摊销完毕的股权投资差额应全额冲销，并调整留存收益，以冲销股权投资差额后的长期股权投资账面余额作为首次执行日的认定成本。

There are four chapters in this article. The first chapter introduced the essence of the educational policy and why the educational policy should use educational equity as the kernel value tendency. The second chapter analyzed educational equity in Martin Trows theory about mass higher education and in Coleman and Husen's researches, and then constructed the analytical framework of China's higher educational policies on educational equity. The third chapter analyzed higher education cost-recovery policy and higher education enrollment expansion, reviewed them from equal enrollment opportunity, equal proportion of participating in higher education in every state and equal quality of higher education. The fourth chapter analyzed the factor of influence China's higher education policies realizing educational equity and advanced the suggestions of policies from idea transformation, construction by law, policy improvement.

本文分为四个部分，第一部分主要介绍政策的本质以及教育政策为什么要以教育公平为其核心的价值取向；第二部分主要是理论分析，借鉴马丁·特罗高等教育大众化理论中的教育公平观和科尔曼、胡森等人的教育公平观，构建起我国高等教育政策公平性分析的理论框架；第三部分则是实证分析，主要是对我国的高校收费政策和高校扩招政策进行分析，从入学机会均等、各个阶层参与高等教育的人数比例均等以及人们接受的高等教育均平等三个方面进行考察；第四部分分析影响我国高等教育政策实现公平的内外部因素，并从理念变革、法治建设以及政策改进等方面提出相关的政策建议。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。