查询词典 invisible capital

The study on the company's capital structure has been stopped ever today. Since Modigliani and Miller made his famous MM theorem, to create a modern capital structure theory, the capital structure theory has made significant progress after 50 years of development.

中文摘要：时至今日，关于公司资本结构理论的研究从未间断，自从Modigliani和Miller提出著名的MM定理、开创现代资本结构理论之后，资本结构理论经过了50多年的发展，取得了重大进步。

With the expansion of foreign capital scale, the negative effect of foreign capital protrudes. Whether the scale of foreign capital is excessive has been the focus of researchers in China.

随着利用外资规模的扩大，外商投资对我国经济发展的负面影响也开始凸显，外商投资规模是否过度的问题成为国内学者关注的焦点。

Now social capital factors on China's rural governance problems are mainly the expansion of the negative social capital and the lack of positive social capital.

目前我国农村治理问题的社会资本因素主要是消极社会资本的膨胀及积极社会资本的缺失。

According to our examination, as to November 22, 1999, NJGC had received from shareholders subscribed capital Say HK Dollar Fifty Eight Hundred and Ninety Thousand Four Hundred and Seven Only (HKD5,890,407), equivalent to Renminbi Say Sixty Three Hundred and Two Thousand Nine Hundred and Fifteen Point Four Nine Only (RMB6,302,915.49), wherein paid-in capital is RMB6,302,915.49 yuan, and total assets equal to above contributed capital is RMB6,302,915.49 yuan, all in the form of tangible assets.

根据我们的审验，截至1999年11月22日止，XXXX时装有限公司已收到其股东投入的资本伍佰捌拾玖万零肆佰零柒港元（HKD5，890，407），折合人民币陆佰叁拾万零贰仟玖佰壹拾伍元肆角玖分（RMB6，302，915.49）元。其中：实收资本RMB6，302，915.49 元，与上述投入资本相关的资产总额为人民币RMB6，302，915.49元，全部为实物资产。

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

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。

Not long ago, the wind with the greatest whole world casts Chinese larch capital to allege publicly, financial crisis makes the copartner loss of Chinese larch capital a few dollars, face the future that the loss of a huge sum and inaccuracy decide, warning of Chinese larch capital says: Does hot the Kingdom of Wei of postscript paper procuress ask Lv rafts merchant which lid of astounded of ?

不久前，全球最大的风投红杉资本就公开宣称，金融危机使得红杉资本的合伙人损失了几十亿美元，面对巨额的损失和不确定的未来，红杉资本警告说："现金比任何事情都重要，甚至包括你的母亲！"

In the meantime, the thesis argues that the establishment and perfection of exit mechanism is a gradual process. A market for "enterprise development" should be established to ensure sustained and healthy development of venture capital industry. This thesis consists of 9 parts, including introduction, the basic theory of venture capital and its exit, the main route of exit and comparison, introduction on some exit systems in USA, British, Taiwan and some developed regions, the effect on economic growth, summary and case study of the exit, progressional establishment of venture capital exit system in China, equity pricing patterns for stock transfer and the information to be disclosed, and conclusion etc.

本文分为九个部分，包括导论，创业投资及其股权退出的基本理论，创业投资股权退出的基本方式，美国、英国和台湾多层次资本市场建设及对创业投资股权退出的影响，国内创业投资股权退出的现状及影响股权退出的因素分析，多层次资本市场体系是我国创业投资股权退出机制建设的重要内容，改善创投公司机制和提高被投资企业的质量是我国创业投资股权退出机制建设的重要基础，合理测算和制定转让价格及披露相关信息是当前实现创业投资股权退出的重要措施，主要观点和结论等。

Razor-edge of Shenzhen city deputy mayor Lv expresses, forum of Chinese venture capital investment is permanent settle Shenzhen is pair of winning options, shenzhen will promote the development of industry of poineering venture capital investment quickly, publish favourable policy, capital guiding from wait for a respect with the ground, award, outside drawing more country, achieve cast course of study to establish headquarters in Shenzhen.

深圳市副市长吕锐锋表示，中国风险投资论坛永久落户深圳是一个双赢的选择，深圳将加速推动创业风险投资行业的发展，出台优惠政策、资金引导从用地、奖励等方面，吸引更多国外创投业在深圳设立总部。【以下内容为IT者网站提供英文翻译，未经授权请勿转载

By means of Pierre Boundier's field theory and the field research of anthropology and the investigation of official-business relationship under the background of the transfer of management rights of Taining scenic spots with the visual view of social capital, the text reveals how the political capital and business capital form the relationship on the special field on 'regional tourist economy' and interaction and reciprocal transformation between each other.

本文尝试借助布迪厄的场域理论的分析框架和人类学的田野调查方法，从社会资本的视角对泰宁县景区经营权转让背景下的政商关系进行社会学式的考察，从中揭示出政治资本与商业资本是如何在"区域旅游经济"这个特定场域上形成关系、展开互动并发生相互转化的。

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