查询词典 fixed asset

According to the results of empirical study, current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio,and in direct proportion to equity interest and long term/short term liabilities;the growth potential of corporate value is in direct proportion to asset return ratio,and in inverse proportion...

实证结果表明，我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比，而与公司的股东权益比、长短期负债比成正比。公司的价值成长能力与公司的资产报酬率成正比，而与公司的资产负债比、股东权益比、长短期负债比成反比。

It's whole content is mainly about the following seven question:the definition of "fair value",the entry price of asset of swap-in in non-monetary transaction,the formula of judge in non-monetary transaction,the question of whether the exchange of the labour service could be listed in the range of non-monetary transaction,the standard to judge the asset for sale and not for sale,the rationality of non-monetary transaction relate to multinomial asset which is regarded as the same kind.

全篇主要讨论了"公允价值"的定义，非货币性交易中换入资产的入帐价值，非货币性交易判别公式，劳务交换是否可以纳入非货币性交易范畴，待售资产与非待售资产的判定，未实现最终交换目的的不同类交换视为同类交换是否合理，涉及多项资产的非货币性交易均视为同类交换其合理性等七个问题

3The expected intangible loss of the asset, such as the relative decrease or degrade in the production capacity of the productive biological asset, or the quality of the agricultural products produced thereby as a result of appearance of new products, the relative outmode of the agricultural products of the productive biological asset as a result of the change of market demands.

该资产的预计无形损耗，如因新品种的出现而使现有的生产性生物资产的产出能力和产出农产品的质量等方面相对下降、市场需求的变化使生产性生物资产产出的农产品相对过时等。

3The expected intangible wear and tear of the asset, such as the relative decrease or degrade in the production capacity of the productive biological asset, or the quality of the agricultural products produced thereby, the relative outmode of the agricultural products of the productive biological asset which is a result of the change of market demand.

该资产的预计无形损耗，如因新品种的出现而使现有的生产性生物资产的产出能力和产出农产品的质量等方面相对下降、市场需求的变化使生产性生物资产产出的农产品相对过时等。

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

And job of village couplet group incorporates in the village especially in the process, differ because of what collective asset has an amount between village and village, cadre masses often is important chip with this, put forward to refuse and village or through other measure (such as has generous village to be pressed directly door deuce after asset or asset are sold off, execute before pressing a certain number of year agricultural population reapportion arrives door etc) adjust the requirement such as the balance.

并村联组工作尤其在村合并过程中，因为村与村之间集体资产占有量的不同，干部群众往往以此为重要筹码，提出拒绝并村或通过其他办法（诸如占有量大的村直接按户平分资产或资产变卖后实行按前若干年农业人口重新分配到户等）调整平衡等要求。

The asset of stock right: the stock right of a debt-to-equity swap enterprise as held by an asset company and the stock rights of all kinds of enterprises as held by the other means such as asset exchange and swapping debts with assets

股权类资产：资产公司持有的债转股企业股权，通过资产置换、资产抵债等其他方式持有的各类企业股权

So,in order to eliminate the tension between the market demand of asset securitization and the present legal system of China,we must establish the Legal system of asset securitization as early as possible,which embodys the basic law of asset securitization as well as refecting the China's condition.

为消除资产证券化的市场需求与我国现行法律制度的紧张，必须尽快构建起一个既体现资产证券化的基本规律，又符合我国国情的资产证券化法律机制。

Article 14 Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency.

第十四条预计资产的未来现金流量涉及外币的，应当以该资产所产生的未来现金流量的结算货币为基础，按照该货币适用的折现率计算资产的现值

Asset size from the relative growth rate, the Department of添富currency B of asset size and the largest increase, reaching 866 percent, day-day governance of asset size and profit growth higher reached 720 percent.

资产的相对生长率的大小，添富货币乙部以资产规模增幅最大，达到百分之866，一天一天的资产规模和利润管理更高的增长达到百分之720。

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。