查询词典 fixed asset

IV . Effect of Increased Group Size on Intercept Test Another important implication of the APT model , which it shares with other capital asset pricing models , is that the constant term in Equation ( 3 ) corresponds to the risk-free rate ( or at least the return on a zero-beta asset ).

四。在过滤测试中集团规模扩大的影响 APT模式的另一个重要的应用（能与其他资产估价模式能共享）是与免风险级别相对应的持续的第三方程式中的周期。

Chapter IV analyses the current stage of Chinese asset securitization, points out the disadvantages of the current system, the future development and looking forward to the future of China's asset securitization.

第四章对中国资产证券化目前所处的阶段进行了分析，指出了现阶段制度不足及将来的发展建议，同时对中国资产证券化未来发展进行了展望。

Article 13Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital and the modification of other terms of a debt, the creditor shall offset, one by one, the cash received, the fair value of the non-cash asset received, and the fair value of the shares to which the creditor becomes entitled, against the book balance of the debt to be restructured, then handle it in accordance with Article 12 of these Standards.

第十三条债务重组采用以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债权人应当依次以收到的现金、接受的非现金资产公允价值、债权人享有股份的公允价值冲减重组债权的账面余额，再按照本准则第十二条的规定处理。

Article 8Where a debt restructuring is made by a combination of the liquidation of a debt by assets, the liquidation of a debt by non-cash asset, the conversion of a debt into capital, and the modification of other terms of a debt, the debtor shall offset, one by one, the cash paid, the fair value of the non-cash asset transferred, and the fair value of the shares to which the creditor becomes entitled, against the book value of the debt to be restructured, then handle it in accordance with Article 7 of these Standards.

第八条债务重组以现金清偿债务、非现金资产清偿债务、债务转为资本、修改其他债务条件等方式的组合进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价值冲减重组债务的账面价值，再按照本准则第七条的规定处理。

The asset is classified as an asset with a 5-year depreciable life in the ACRS system.

资产列为资产与5年折旧生活中的acrs制度。

Hence from the viewpoint of economics , I am an appreciation asset, and you are a depreciation asset .

因此，从经济学的角度来看，我是赞赏的资产，你是贬值资产。

Secondly, we choose the proportion of shares held by institutions as dependent variable, and we use log of the total asset, volatility, beta, Jensen Index, debt-to-asset ratio, dividend yield, turnover ratio, years listed in exchange and HS300 Index dummy as explanatory variables. Then we set up a multiple regression model. Finally, we use the cross-sectional data from the end of 2006 to the end of 2007Q3 to test the relationship between the explanatory variables and the proportion held by institutions.

具体方法如下：首先，在已有研究成果的基础上，对我国机构投资者的审慎性持股偏好提出了两个假设；其次，以机构持股占个股流通盘的比例为因变量，以公司的总资产对数值、波动率、贝塔值、Jensen指标、资产负债率、股息率、年度换手率、上市年限为解释变量，并在引入沪深300虚拟变量后，建立了多元线性回归模型；最后，采用我国证券市场迎来历史性大牛市、机构投资者发展最为迅猛的2006年末-2007年3季末的四个横截面数据，对各解释变量与机构持股比例之间的关系进行了实证检验。

Asset Asset Valuation New General Accounting Standards Future-oriented Attribute

资产；资产计价；新会计准则；未来属性

In early 1995, Morgan Grenfell Asset Management appeared to be an increasingly successful asset management firm.

在1995年初，Morgan Grenfell资产管理公司看起来仍然是一家不断取得成功的资产管理公司。

Philip. Hoffman: Art is a long-term asset but it can also be a short-term asset.

菲利普·霍夫曼：艺术品是一项长期投资，但也可以是短期的。

Although translator has turned from being a crystal ball by which the original culture can unrestrainedly penetrate to another crystal ball by which the target culture can freely traverse, the translator's personal embodiment, in the process of cognitive act, are still absent in translation studies. Translators are still subjects without body or simply disembodied subjects.

译者虽然由原语文化可以自由穿透的玻璃球变成了译语文化可以自由穿越的玻璃球，但译者认知过程中的个体体验在翻译研究中依然缺席，译者依然仅仅是一个没有躯体体验的主体。

Chillingly, he claimed our technology is 'not nearly as sophisticated' as theirs and "had they been hostile", he warned 'we would be been gone by now'.

令人毛骨悚然的，他声称我们的技术是'并不那么复杂，像他们一样，和"如果他们敌意"，他警告说，'我们将现在已经过去了。