查询词典 finance

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

The New Law regulates that leasing expenses incurred for fixed assets under operating leases can be deducted evenly over the leasing period; where leasing expenses incur for fixed assets under finance leases, depreciation expenses shall be accrued on the portion of such lease which constitutes the value of fixed assets in accordance with relevant provisions, and shall be depreciated and deducted in installment.

新法规定，以经营租赁方式租入固定资产发生的租赁费，按照租赁期限均匀扣除；以融资租赁方式租入固定资产发生的租赁费，按照规定构成融资租入固定资产价值的部分应当提取折旧费用，分期扣除。

By approval of the State Council, Ministry of Finance, the State Administration of Taxation decided in October 2008 9 onwards, the securities market of individual investors access to securities transactions settlement funds interest income, interest income, mutatis mutandis, savings deposits, the waiver of personal income tax levy, or the securities market of individual investors in securities transactions settlement funds in October 2008 after 9 (including the October 9) accrued interest income, personal income tax levy waiver.

由国务院，财政部批准，国家税务总局决定在10月2008年9起，个人投资者提供证券交易结算资金的利息收入，利息收入，比照储蓄存款，个人所得税的征收，或在证券交易结算资金个人投资者的证券市场在10月放弃证券市场2008年后，9（包括10月9日）的应计利息的收入，征收个人所得税豁免。

The accusative of · of fund manager Michael of company of finance and economics of Thrivent of Yahoo small shareholder expresses:"Yahoo is exploring replacement scheme all the time, but optimal choice accepts Microsoft namely buy a request."

雅虎小股东Thrivent财经公司的基金经理迈克·宾格表示："雅虎一直在寻求替代方案，但最佳选择就是接受微软的收购请求。"

Foreign currency reserves will finance the Eastern acquisition of Western assets.

外汇储备将为东方对西方资产的并购筹措资金。

As a borrower, you can avail of up to 90% of finance to cover the cost of asset acquisition or asset improvement.

由于借款人，你可以享受高达九成的融资，以支付资产收购或资产改善。

Attempts to find common ground at an EU Finance Ministers'meeting earlier this month ended in acrimony.

这个月初召开的旨在使欧盟各国达成共识的欧盟财政部长会议最后不欢而散。

Thirdly, by analyzing an example of how middle size enterprises finance, we conclude that middle and small size company can avoid credit admeasure by the innovation of credit system. At the same time, big banks can cut down transaction cost and gain comparable advantage by flat loan when they make a loan to middle and small companies.

通过一个中小企业融资的案例的实证分析，得出银行信贷制度的创新可以使小企业的信贷避免遭遇信贷配给，同时大银行利用平台贷款可以在小企业贷款中降低交易成本，获取比较优势。

Secondly, the author completely combs and sums up the credit system at different stage. The thesis analyzes the transformation of China's credit system after the foundation of New China. The thesis compares the characteristics and performance of different credit system; understand the historical status of credit system, Summarizes the deficiency in order to improve credit system arrangement.Thirdly, by analyzing an example of how middle size enterprises finance, we conclude that middle and small size company can avoid credit admeasure by the innovation of credit system.

论文分析了从新中国成立至今我国商业银行信贷制度的变迁，通过对不同阶段信贷制度安排的特点以及绩效的比较，了解我国商业银行信贷制度的历史状况，并总结不足，以有利于今后更好的完善。3、通过一个中小企业融资的案例的实证分析，得出银行信贷制度的创新可以使小企业的信贷避免遭遇信贷配给，同时大银行利用平台贷款可以在小企业贷款中降低交易成本，获取比较优势。4、对商业银行信贷制度做了具体细致的研究。

Real options in real estate is increasingly becoming a new form of corporate finance, performance for the local real estate enterprises in the development of real estate before the completion of the flats in a number of sets of real estate in the form of options, agreements for sale to the price in advance foreign investors, local real estate sales as a business start-up money into the further development process.

实物期权在房地产正日益成为一种新形式的企业融资，表现为当地的房地产企业在房地产开发完成之前的单位在若干套房地产的形式，选择，协议的价格出售给外国投资者提前，当地房地产的销售作为创业资金投入的进一步发展进程。

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。