查询词典 financial

Generally speaking, to better the implement of financial strategy, we should study and seek the specific optimized method in terms of financial management system, accounting information system, internal accounting control system and financial risk control system. In addition, the different phases and changing external environment during the same phase of the enterprises development lead to different results in choosing the best method.

一般而言，财务战略的实施应该从财务管理体制、会计信息系统、会计内部控制系统、财务风险控制体系等来研究和寻找具体解决的最优方案，同时考虑到企业发展的不同阶段及同一阶段所处的不同外部环境，对实施方案的抉择又应该有所不同。

With small and medium enterprises related literature like Pompe and Bilderbeek (2005), Bai Qin Yuan (2003), Zhang Kuohao (2004) and so on the financial prewarning research the model in view of the discussion small and medium enterprises , many but the natrium has not joined a society take the financial factor as the research variable the influence enterprise survival development the non-financial factor.

与中小企业有关文献如Pompe and Bilderbeek(2005)、白钦元(2003)、张国浩(2004)等针对探讨中小企业财务危机预警模式之研究，多以财务比率为研究变数而未纳入会影响企业生存发展之非财务因素。

U.S. secondary mortgage loan is one of the many financial product innovation, mainly referring to financial institutions for credit scores below 620 points, proof of income loss, a heavier debt provided by the housing loans, in the past few years because of help to solve more More than the housing market has been sought after, but today, it has become a world-class crisis in the fuse, causing the impact on global financial markets and investors panic.

次级抵押贷款是美国众多金融创新产品之一，主要指金融机构为信用分数低于620分、收入证明缺失、负债较重的人提供的住房贷款，在过去几年里因为有助于解决更多人的住房问题而受到市场追捧，然而今天，它却成为一场世界级危机的导火索，造成全球金融市场的振荡和投资者的恐慌。

Article 21 If an enterprise fails to satisfy the conditions to stop the recognition for transferred financial asset due to it sells a put option and purchases a call option (namely up-and-down options) and it measures the financial asset according to its fair value, it shall, on the date of transfer, still recognize the transferred financial asset according to its fair value.

第二十一条企业因卖出一项看跌期权和购入一项看涨期权使所转移金融资产不满足终止确认条件，且按照公允价值计量该金融资产的，应当在转移日仍按照公允价值确认所转移金融资产；同时，按照下列规定计量继续涉入形成的负债

The quiddity of financial crisis is an violent eruption of financial risks with the characters of extremely worsen financial status, payment crisis and even bankruptcy.

财务危机的实质就是财务风险规模化、高强度化的集中爆发，主要表现为财务状况极度恶化，发生支付危机，甚至破产倒闭。

With the sample of the newest financial data of the company issued by the ST in 2006-2007, and the sample of the normal company at the same time, the study takes example for the financial data released by the listed companies and selects the ROE（Rate of Return on Common Stockholders'Equity ）, the sales net profit rate and the current ratio of three financial targets, which are discriminated and analysed with univariate method.

摘 要：本文以我国上市公司为研究对象，通过对上市公司财务危机的定义、财务危机与企业失败的关系、以及财务危机预警的研究，以2006-2007年上市公司最新一次被ST发布的财务数据为估计样本，以同期的正常公司为配对样本，选取净资产收益率、销售净利率和流动比率三个财务指标，运用单变量方法进行判别分析。

Furthermore, the company carry out a number of professional and omnidirectional service business, which inclueding: assets reconstruction, financial analysis, financial status consultation, the coporation consolidation and regroupment, and other investment and financial relative business.

一直以来，公司以稳健的风格致力于证券投资咨询业务，开展专业、全方位的证券咨询业务及企业资产重组、财务分析、财务顾问、企业重组兼并咨询策划等业务，并以其雄厚的集团式背景和强大的咨询实力跻身于国内知名的咨询公司前列。

No sooner had it established, than Foretech committed to provide the security investment consultatory sevice to the customers under the principle of stabilization. Furthermore, the company carry out a number of professional and omnidirectional service business, which inclueding: assets reconstruction, financial analysis, financial status consultation, the coporation consolidation and regroupment, and other investment and financial relative business. Own to its powerful group background and strong consulting advantage, Foretech leaps into the front rank of consulting companies in China

一直以来，公司以稳健的风格致力于证券投资咨询业务，开展专业、全方位的证券咨询业务及企业资产重组、财务分析、财务顾问、企业重组兼的咨询策划等业务，并以其雄厚的集团式背景和强大的咨询实力跻身于国内知名的咨询公司前列。

Local bonds release in overseas has the universality. No matter in the sole system country with highly degree of financial centralization, such as Japan and France, or in the federal system country with implementing the financial decentralization, such as the US, Canada and some developing countries, like Latin America and so on, the local loan occupies the important position in its financial revenue and the bond system.

地方债券的发行在国外具有普遍性，无论是财政集权程度较高的单一制国家，如日本、法国，还是实行财政分权的联邦制国家，如美国、加拿大，或是一些发展中国家，如拉丁美洲等，地方公债均在其财政收入和公债体系中占据重要地位。

It's found that, the liability of Taiwan-funded enterprises, is mostly composed of operating liability and short-term loan, the ratio of debt to financial institution is not high and the debt is mostly short-term; Financing from the bank or financial institution is important fund source for Taiwan-funded enterprises, especially regarding revolving fund; and moreover it shows that macroeconomic policy, legal restriction and bad financial behavior is the principal reason causing the Taiwan-funded enterprises' difficulty in debt-finance in China mainland.

研究发现，台资企业的负债融资主要是依靠经营性负债和短期隆借款；向金融机构借款的比率并不高，且借款形式以短期借款为主；向大陆中资银行或金融机构的融资是台资企业重要的资金来源，尤其是在周转金安排上；造成台资企业在大陆借贷困难的主要原因是宏观经济政策、法令限制和企业自身财务的不佳。

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。