查询词典 investment

Business Combination, if a long-term equity investment is generated from a business combination under common control, the unamortized equity investment difference shall be entirely sterilized, the retained earnings shall be modulated, and the book balance of the long-term equity investment after the sterilization of the equity investment difference shall be considered as the cost recognition on the date of initial implementation.

根据《企业会计准则第20号--企业合并》属于同一控制下企业合并产生的长期股权投资，尚未摊销完毕的股权投资差额应全额冲销，并调整留存收益，以冲销股权投资差额后的长期股权投资账面余额作为首次执行日的认定成本。

Moreover, the article has design with great bravery the specific legal system of the insurance investment supervision, referring the system of the insurance investment decision committee, the system of examining and approving the usage of the insurance funds, the system of focusing to turn over the funds and using unifiedly, the system of exploit evaluation of the insurance investment and the information disclosure system and the system of the insurance of insurance investment.

文章还就保险投资监管具体法律制度，如保险投资决策委员会制度、保险资金运用审批制度、保险资金集中上划和统一运用制度、保险投资业绩评估及信息披露制度、保险投资保险制度进行了具体勾勒。

Numerical solutions show that stockholders choose to exercise the investment option too early compared to the unleveled enterprise. Compared with value-maximizing policy, stockholders are inclined to overinvestment under the equity-maximizing investment policy, which affects the investment option value and optimal leverage choice, and does harm to the interests of bondholders. When debt constrained, the enterprise decreases the investment trigger first, and then increases it as constraints become more binding.

数值计算显示，与无负债企业相比，杠杆企业具有过度投资倾向以加快实现负债融资所带来的利息税盾价值；与企业价值最大化策略相比，在股东权益最大化目标下，股东具有较早执行投资期权的动机，影响投资期权价值和最优财务杠杆的选择，并侵害了债权人的利益。

It firstly defines the concepts of investment effect and regional investment effect, deciphers the connotation, classification and influencing factors of investment effect, and establishes the basic theory framework of investment effect research.

本文从归纳区域投资效应研究的理论基础入手，首先界定了投资效应、区域投资效应的概念，解读投资效应的内涵、分类与影响因素，建立了投资效应研究的基本理论框架。

From the conception of capitalization operation of intangible assets, including the definition, main characteristic and ways of working, the importance of capitalization operation of intangible assets is clarified. I explain questions on capitalization operation of intangible assets, which are financing and external investment. Attention is paid on absorption of venture investment, absorption of foreign investment, the expansion through a low cost and hypothecated loan for financing by intangible assets. As for external investment with intangible assets, explanations are given to purchasing and merging between enterprises with a low cost using intangible assets and intangible assets taking part in distribution. At last, the development of capitalization operation of intangible assets in the world, in our country is explained. After I give my points on the difficulties of capitalization operation of intangible assets in our country, the solutions are concluded.

本文从无形资产资本化运营的界定谈起，对无形资产资本化运营的涵义、主要特征及主要方式进行阐述，论述了无形资产资本化运营的重要意义；然后从无形资产融资、无形资产对外投资方面探讨了无形资产资本化运营问题，其中：对无形资产融资问题，根据融资方式的不同探讨了四方面的内容：利用无形资产吸纳风险投资、利用无形资产嫁接改造吸纳外商资金、利用特许经营实现低成本扩张和利用无形资产质押贷款；在无形资产对外投资问题中探讨了企业以无形资产实施低成本购并及无形资产参与分配问题；最后在综观国际上无形资产资本化运营发展的状况，及展望世界无形资产资本化运营发展趋势的基础上，立足于我国的发展现状，针对目前存在的主要问题，提出我国的无形资产资本化运营对策。

At first, I developed the principle and restrictive factor to optimize the investment structure of regional industry; Secondly, I applied the Grey Theory to research the relationship between structure of investment and structure of industry, the relationship between structure of industry and economy of region.; Thirdly, Three methods, including AHP, Principal Component Analysis and Relative Potential were exerted to research the order of investment afterward, I developed qualitative analysis to the third industry, and put forward suggest to its progress direction; Fourthly, Using economics and operational researchs thoughtway for reference, I upbuilt the dynamic model of investment portion model.

首先，提出了优化区域产业投资结构的原则和制约因素；其次，运用灰色系统理论对区域的产业结构与整体经济、投资结构与产业结构的关系进行论证分析；第三，建立了区域产业投资结构评价指标体系，并运用AHP法、主成份分析法和相对势法对河北省第一、第二产业投资排序进行了研究，然后，在充分利用现有数据的前提下对第三产业进行了定性的分析，并对第三产业的发展方向提出了建议；第四，借鉴了经济学、管理学、运筹学等一些理论的思想方法，建立了区域产业连续投资分配比例模型；最后，根据河北省情，结合中国进入WTO的过渡期市场环境，提出了一些政策建议，以达到实现河北省产业投资结构优化的目的。

An investment fund of Real estate Be started by profession real estate operation organization and the real estate industry investment fund that manage, can not only make the investor acquire the higher investment rate of return, but also can evade the risk of the investor availably, the other investment way can't compare to this, so society a lot of free fondues is positive to look for the opportunity participates the real estate development.

投资基金，房地产是由专业房地产经营组织和房地产业投资基金的管理，不仅可以使投资者获得较高的投资回报率，而且可以规避风险的有效控制投资，其他投资方式无法比拟的这一点，所以社会上有很多免费fondues是积极寻找机会参与房地产开发。

An investment fund of Real estateBe started by profession real estate operation organization and the real estate industry investment fund that manage, can not only make the investor acquire the higher investment rate of return, but also can evade the risk of the investor availably, the other investment way can't compare to this, so society a lot of free fondues is positive to look for the opportunity participates the real estate development.

投资基金，房地产是由专业房地产经营组织和房地产业投资基金的管理，不仅可以使投资者获得较高的投资回报率，而且可以规避风险的有效控制投资，其他投资方式无法比拟的这一点，所以社会上有很多免费fondues是积极寻找机会参与房地产开发。

Under the ''Foreign Investment Industrial Guidance Catalogue'' promulgated jointly by the Ministry of Commerce (the "MOFCOM") and the National Development and Reform Commission in November 2004, the development and construction of ordinary residential units falls within the category of industries in which foreign investment is encouraged, whereas the development of a whole land lot and the construction and operation of high end hotels, villas, premium office buildings and international conference centres falls within the category of industries in which foreign investment is subject to restrictions, while other real estate development falls within the category of industry in which foreign investment is permitted.

在2004年11月商务部、国家发展和改革委员会颁布的《外商投资产业指导目录》中，普通住宅的开发建设归为鼓励外商投资的产业目录，而土地成片开发、高档宾馆、别墅、高档写字楼和国际会展中心的建设和经营归为限制外商投资的产业目录，同时其它不动产开发归为禁止外商投资的产业目录。

These issues are the eligibility of stock-ownership investment, juristic relationship in stock-ownership investment,juristic sequents in stock-ownership investment and differentiate and analysediscriminate between stock-ownership investment and other relevant legal systems.

股权出资的适格性分为理论和实践两个层面；股权出资法律关系包含主体、客体、内容三个要素；股权出资的法律后果包括直接法律后果和间接法律后果；股权出资与股权转让、股权互换、其他标的物出资相比具有特殊性。

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。