查询词典 invisible assets

In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.analysing and researching the capital assets with the EXCEL data processing function,It can solve the problem of capital assets accountant electric calculation and simplify the accountant calculation.

从固定资产在企业生产经营活动中的重要性着手，对固定资产的分类汇总、明晰核算进行了论述，用EXCEL的强大数据处理功能对固定资产进行分析研究，解决了固定资产会计电算化的问题，简化了会计核算工作。

This thesis aims at the reason why the bad assets of State-owned commercial banks are formed as well as the method and necessity of further improving the management, and predictively renders the new mode and new system on centralized management of the bad assets of State-owned commercial banks through analyzing the problems in traditional management mode under new situation, and in combination with the actual situation of the management of bad assets of State-owned commercial banks.

本文从国有商业银行不良资产形成的原因及对其进一步改进管理方式和提高管理水平的必要性入手，通过对新形势下传统管理模式弊端的分析，结合国有商业银行不良资产管理的实际情况，前瞻性地提出了对国有商业银行不良资产进行集中管理的新模式、新制度。

Other definitions include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

Other s include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

S include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

In order to avoid the limitation of using only Tobin's Q to evaluate marketing performance and return on equity to evaluate financial performance, this paper introduces factor analysis to calculate synthesized performance, successfully processing totally 12 original indexes, such as return on net sales, average return on equity, return on total assets, per share earning ratio, current ratio, quick ratio, debt to assets ratio, rate of stock-turn, accounts receivable turnover, total asset turnover, main business growth rate, and total assets growth rate.

为了避免单纯使用托宾Q值度量企业市场业绩以及使用净资产收益率等单一财务指标度量企业财务业绩的缺陷，该文运用了因子分子法求得上市公司的综合绩效，成功地对总共12个原始绩效指标，如销售净利率、平均净资产收益率、总资产报酬率、每股收益、流动比率、速动比率、资产负债率、存货周转率、应收账款周转率、总资产周转率、主营业务收入增长率以及总资产增长率等进行了处理。

Some lenders have taken advantage of changes in accounting rules to reclassify trading assets as banking assets, which means that banks will take losses on those assets more gradually.

一些银行利用会计规则的变化使交易资产重新分类成银行资产，这意味着银行将逐渐损失交易资产。

Through analysing, we found that the average P/E ratio of industry, ROE, expenses rate are the factors influencing function to be relatively remarkable to company P/E ratio; The relations between company P/E ratio and such indexes as ROE, etc are all negative relevant, it is opposite to analyse with the theory, this kind of conclusion that completely contradicts proves the development of the stock market of our country is still at very unripe stage, the phenomenon that the high-quality stock is underestimated is serious, the whole market has even turned around; P/E ratio and net assets factor are in close relations, this includes the price of evaluation on net assets, rentability of the net assets, etc.

其次是对公司市盈率影响因素的分析，本文考虑了21个可能的影响因素，通过分析发现行业平均市盈率、净资产收益率、费用率等因素是对公司市盈率影响作用相对显著的因素；净资产收益率等指标与公司市盈率都是负的相关关系，与理论分析相反，这种截然相反的结论说明我国股市的发展还处于很不成熟的阶段，优质股票被低估的现象严重，整个市场甚至倒了过来；市盈率与净资产因子的关系密切，这包括了净资产的收益性、净资产的成长性以及股市上对净资产的评估价格等。

Article 27: The financing guarantee liability balance to a single Secured Party by a financing guarantee company shall not be more than 10％ of its net assets; the financing guarantee liability balance to a single Secured Party and its affiliated party shall not be more than 15％ of its net assets and the financing guarantee liability balance to a single Secured Party for bond issuance shall not be more than 30％ of its net assets.

第二十七条融资性担保公司对单个被担保人提供的融资性担保责任余额不得超过净资产的10％，对单个被担保人及其关联方提供的融资性担保责任余额不得超过净资产的15％，对单个被担保人债券发行提供的担保责任余额不得超过净资产的30％。

So we are necessary to make the fact and value judgment of the intangible assets of transition economy, especially the intangible assets of new high-tech enterprise, and then define the special function of intangible assets valuation.

所以，我们有必要对转型经济中的无形资产，特别是高新技术企业无形资产资本化实践作出事实和价值判断，进而明确无形资产评估在该过程中的特殊作用。

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