查询词典 fixed asset

By expounding the legal doctrine of asset securitization and the complicated legal relationships among them, with the help of the comparative research on the related legal systems in our country and other countries with mature asset securitization in the world, this dissertation discusses the jurisprudential foundations and realistic significance with which our country makes housing mortgage loan as point of tangency of asset securitization, analyzes a lot of legal barriers that our country shall face when carry out securitization of housing mortgage loan under current social environment for the legal system, and thereupon the author brings up the legislative suggestions of asset securitization which conform to national conditions of our country.

本文通过阐释资产证券化的法律原理和其中所蕴涵的复杂法律关系，借助于我国与国际上资产证券化成熟国家相关法律制度的比较研究，探讨了我国以住房抵押贷款作为资产证券化的切入点的学理依据和现实意义，以及在目前的法制环境下，我国实行住房抵押贷款证券化所面临的诸多法律障碍，从而提出符合我国国情的资产证券化立法建议。

The enterprise stock rights owned by asset management companies include: stock rights obtained by asset management companies through debt-to-equity swap, stock rights possessed by asset management companies after the debt enterprise being restructured, and stock rights possessed by asset management companies by other means

资产管理公司拥有的企业股权，包括：资产管理公司对企业实施债转股后取得的股权，资产管理公司对欠债企业进行重组后拥有的股权，资产管理公司以其他方式拥有的股权

Where the report structure is changed due to enterprise recombination or for any other reason, which thus has affected the structure of one or several asset group or combination of asset groups to which the business reputation has already been apportioned, the business reputation shall be reapportioned to the affected asset group or combinations of the asset group, with the apportion method similar to that as provided for in the preceding paragraph of this Article.

企业因重组等原因改变了其报告结构，从而影响到已分摊商誉的一个或者若干个资产组或者资产组组合构成的，应当按照与本条前款规定相似的分摊方法，将商誉重新分摊至受影响的资产组或者资产组组合。

In chapter one,the backgrounds and current situation of operator theory in Banach space are introduced and the preliminaries of Banach space are given.In chapter two,we study the existence and uniqueness of fixed point for decreasing strict-set-contraction operator in product space.Under the weak continuous condition,we obtain the existence and uniqueness of fixed point for decreasing operator and we give an application of these results; In chapter three,we get several positive fixed point theorems of decreasing operator and the existence and uniqueness theorems of positive fixed point for operator C=A+B,C=D-A in real Banach space where the order is decided by a normal cone; In chapter four,we obtained some existence and uniqueness theorems of fixed point for some mixed monotone operators in semi-ordered Banach space.

在第一章中，主要介绍了半序Banach空间非线性算子的研究历史背景、现状以及半序Banach空间中的预备知识；在第二章中，我们利用半序方法研究了Banach乘积空间中严格集压缩减算子不动点存在唯一性问题，在弱连续的条件下，得到了不动点的存在唯一性和迭代收敛性，同时，给出了它们的一些应用；在第三章中，我们建立了拟弱连续减算子的正不动点定理，并证明了算子C=A+B，C=D-A的正不动点存在唯一性定理；在第四章中，我们得到了半序Banach空间中混合单调算子的不动点存在性及唯一性定理。

The writer considered that the absolute fixed had meaned each note of name of singing formed by absolute fixed pitch, and it was a precondition to study the fixed tonality; the comparative fixed meaned a kind of training method that only usage of singing way in fixed tune artificially, through the interval to organizing, and for this required the student with the base of tonic sol-fa conception.

内容提要：在视唱练耳教学中，"绝对固定"是指每个音的唱名都是由独立的绝对固定音高构建而成，它是学好固定调性的前提；"相对固定"则指学生在可能已经形成了首调观念的基础上，只是人为地采用固定调的"唱名方式"，通过"音程"来进行"构建"训练的一种形式。

Methods With surgery method treatment collar bone bone fracture 160 examples, in Cleveland needle steel wire fixed 134 examples, reconstructs the steel plate or in the collar bone steel plate the fixed 11 examples, the bolt after the collar bone and the processus coracoideus fixed 12 examples, in the collar bone hook steel plate the fixed 3 examples, after the technique, makes a follow-up visit the review analysis four in fixed methods the adaptation card, the bone fracture cicatrization time and the complication formation rate.

用手术方法治疗锁骨骨折160例，其中克氏针钢丝内固定134例，重建钢板或锁骨钢板内固定11例，螺钉经锁骨与喙突固定12例，锁骨钩钢板内固定3例，术后随访回顾性分析四种内固定方法的适应证、骨折愈合时间及并发症的发生率。

Along with the our country higher education enterprise during swift and violent development, the college holds, the use fixed asset scale suddenly inflates, its constitution also day by day complex, manages the difficulty to be more and more big, in particular rear service, finance, human affairs, assignment which along with the interscholastic merge and the adjustment, the school interior carries out and so on each reform deepening, unceasingly sets the new request to universities's fixed asset supervisory work.

包括：程序代码，毕业论文(论文7200字)摘要随着我国高等教育事业的迅猛发展，高等学校占有、使用的固定资产规模急剧膨胀，其构成亦日趋复杂，管理难度越来越大，尤其是随着校际间的合并与调整、学校内部推行的后勤、财务、人事、分配等各项改革的深化，对高校的固定资产管理工作不断提出新的要求。

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。

In terms of investment subject, investment from enterprises has become an important power in the speedy growth of fixed-asset investment. In 2003, among the fund of fixed-asset investment, the proportion of domestic loan and self-raised funds accounts for 15.1% and 45.8% respectively, a jump of 29.7% and 10.2% respectively; the proportion of state budgetary funds and bond is only 6.1% and 0.4% respectively, an increase of 2.4% and a decrease of 64.9% respectively.

从投资主体来看，企业自主投资已成为主导固定资产投资高速增长的重要力量。2003年，在全省固定资产投资资金来源中，国内贷款和自筹资金所占比重为20.3%和45.0%，增长幅度达82.0%和45.0%，国家预算内资金和债券资金所占比重仅6.5%和0.5%，速度分别增长9.1%和下降70.1%。

But the institution generally is not engaged in kindproduct production, its fixed asset mainly is purchases by financialallocation, the use goal is for provide the public product, is not forseek to make a profit, thus it uses the receipts and disbursements torealize the system, the fixed asset calculation relative is alsosimpler, does not raise in the use process amortizes.

但事业单位一般不从事实物产品生产，其固定资产主要是由财政拨款购置，使用的目的是为了提供公共产品，不是为了营利，因而其采用收付实现制，固定资产核算相对也较简单，在使用过程中不提折旧。

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。