查询词典 invisible assets

Responsible for assets management (including the Fixed Assets and Inventory), implemented strictly the company's policies of Fixed Assets and Inventory, organizing regular physical count on assets,, supervise and push the warehouse keeper to dispose the obsolete inventory and assets as appropriate, to ensure the assets are in line with the booking.

负责管理公司资产，严格执行公司固定资产和存货的管理制度，定期组织（至少1个季度一次）公司资产盘点，及时督促仓库清理过期和毁损的资产，确保帐实相符。

In this thesis, we introduce three indexes that are used to evaluate the main business firstly. Theyre profit of main business, cashflow of main business and integrated index of main business. Then, we construct a series of regression models of assets structure with profit of main business and cashflow of main business, which signalize the current assets and the fixed assets help them; the long-term investments hinder them; the other assets help or hinder them uncertainly, and even have nothing to do with them sometimes. Finally, we construct the regression models of assets structure with integrated index of main business, and put forward a method to optimize the assets structure.

本文首先将主营业务指标分为主营业务利润、主营业务现金流量与主营业务综合指标；然后，通过构建资产结构与主营业务利润、资产结构与主营业务现金流量回归模型，发现流动资产、固定资产对主营业务利润和主营业务现金流量为正影响，长期投资对主营业务利润和主营业务现金流量为负影响，其他资产对主营业务利润和主营业务现金流量影响时有时无，时正时负；最后，在此研究基础上，构建资产结构与主营业务综合业绩指标回归模型，并提出优化资产结构的方法。

Mainly introduce the concept, origin, developing cause of assets securilization, developing history of securilization in the countries and areas such as U. S. A., British, Australia, Japan, Hongkong, ect. Part three, includes Chapter four, five, six, and seven. Mainly study the effect to the development of our country's economy by carrying out banking assets securitization, the actuality of banks in our country, imminency and realistic meaning to carry out assets securitization, and talk about the feasibility of take housing mortgage loan as a cut-in point and reference meaning of dealing with bad assets of banks; the design of carrying out housing mortgage loan at present moment, and the feasibility, difficulties and problem of making experiment of bad assets securitization, the study of relevant policy such as law system, revenue system, finance system, supervising principle and so on, which needs to be studied and resolved in making experiment of banking assets securitization; all kinds of risks, risks estimate and providing measures needed in.

主要研究实施资产证券化对我国经济发展的影响，主要从银行资产证券化入手，研究我国银行的现状，进行资产证券化的迫切性和现实意义，探讨了我国从住房抵押贷款作为切入点的可行性以及对处理银行不良资产的借鉴意义；现阶段我国实施住房抵押贷款证券化的方案设计，以及进行不良资产证券化试点的可行性、难点和需要解决的问题；近期我国进行银行资产证券化试点需要研究和解决的法律制度、税收制度、财会制度、监管原则等配套政策研究；资产证券化面临的各类风险、风险评价和需要采取的防范措施。

Finally, After overall analysis of 28 listed companies'annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets'categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.

3对拥有林木类生物资产的28家上市公司2007年年报的分析研究，认为我国《企业会计准则第5号--生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善，其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容，即林木类生物资产应将消耗性、生产性和公益性三类集中列示；增设相关林木类生物资产明细表；增加林木类生物资产种类和数量披露要求；强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况；自愿披露林木类生物资产其他相关信息。

This paper intends to study the problem of governmental assets measurement based on governmental accounting of accrual basis, defines the scope of governmental assets according to the contents of state assets, and then explores measurement issues of various governmental assets based on governmental assets classification.

本文主要是在应计制政府会计框架下研究政府资产计价问题，通过分析国有资产所包括的内容来界定政府资产的范围，然后在对政府资产分类的基础上探讨各类政府资产的计价问题。

Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.

长期资产包括长期投资、固定资产、无形资产、递延资产和其他长期资产。

Investment portfolio theory is financial assets, financial assets investment divisibility, mobility and features such as compatibility, so investment in financial assets, do not have to consider the scale of investment, the investment of time constraints, as well as the number of investment projects and other factors, as long as the taking into account the relevance of financial assets, risk, reward and their mutual relations, and on the basis of risk - reward the choice to invest in financial assets to achieve the optimal choice.

证券组合理论的投资对象是金融资产，金融资产投资具有可分割性、流动性和相容性等特点，因此在进行金融资产投资时，不必考虑投资的规模、投资的时间约束以及投资项目的多少等因素，只要考虑各金融资产的相关性、风险、报酬及其相互关系问题，并依据风险——报酬的选择，可实现金融资产投资的优化选择。

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Rules for Assets Evaluation -Intangible Assets》 defines that intangible assets include both recognizable intangible assets such as patent right, trademark right, copyright, proprietary technique, sales network, customer relationship, franchise rights, contractual rights and so on, and irrecognizable intangible assets such as business reputation.

资产评估准则--无形资产》科学界定了无形资产内涵，既包括专利权、商标权、著作权、专有技术、销售网络、客户关系、特许经营权、合同权益等可辨认无形资产，又包括商誉等不可辨认无形资产，同时将销售网络、客户关系等新型无形资产纳入规范范围。

Specific patterns of behavior, the "enterprise of state-owned assets law" will be owned Assets Supervision and Administration the power to limit the choice of enterprise managers, asset disposal and major decisions on matters such as pure "shareholder" rights, and to the "Company Law" and other related laws and fully docking, and will be state-owned assets legislation, the strategic layout of state-owned assets and structural adjustment policies, the state-owned assets management, and so on the basis of public policy, public rights and public management function fully spun off from the rule of law point of view, completed a beautiful turn and functions of the transition.

行为的具体模式，国有&企业国有资产法&将国有资产监督管理的权力，限制的事项，如纯粹的&股东对企业经营，资产处置和重大决策的选择&权利，并在&公司法&和其他有关法律，充分对接，并将国有资产立法，国家战略布局，国有资产和结构调整政策，国有资产管理等公共政策的基础上，公共权利和公共管理职能完全分离出来，从法律的角度来看统治，完成了一个漂亮的转折，过渡功能。

Listen,point and check your answers.

听，指出并且检查你的答案。

Warming needle is one of effective treatment methods for knee arthralgia aggravated by cold,and it is simple,safety,so it should be developed in clinical acupuncture and moxibustion extensively.

但以本院科针灸门诊在2005年1月—2006年6月期间共收治膝痛患者100余例，经过临床的诊断后，其中施以温针治疗的48例，疗效显著，报道如下。1临床资料本组病例48