查询词典 net asset

Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。

We assume that the current typical real estate company's net capital gains rate of 10 percent, and its broken down into 68% of the asset-liability ratio, 9.0% of net profit margin and total asset turnover ratio of 0.36 times.

我们认为，目前典型的房地产公司的净资产收益率为百分之十，并细分为68 ％的资产负债率， 9.0 ％的净利润率和总资产周转率0.36次。

The rate of net income divided by equity is broken down into rate of asset, financial leverage, rate of sale margin rate and asset turnover.

通过西南航空公司与行业竞争对手财务指标的比较，分析净资产收益率高于行业平均水平的原因。

Article 30 Securities companies and asset custodians shall ensure that a client can at such time and in such manner as is agreed upon in a target asset management contract make inquiries about, among other relevant information, the portfolio status, changes in net value, transaction records of asset in his or its target asset management account

第三十条证券公司、资产托管机构应当保证客户能够按照定向资产管理合同约定的时间和方式，查询客户定向资产管理账户内资产的配置状况、净值变动、交易记录等相关信息。

Article 18 An enterprise shall, in accordance with the nature of a productive biological asset, the information about the utilization, and the form of realization of the relevant expected economic benefits, reasonably ascertain the useful life, expected net salvage value, and depreciation methods of this productive biological asset.

第十八条企业应当根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式，合理确定其使用寿命、预计净残值和折旧方法。

The balance of the proceeds from the alienation or disposal of a fixed asset by an enterprise, after deduction of the net undepreciated value, or the residual value of the asset and the handling fees, shall be entered into the profit and loss ccount for the current year.

第四十四条企业转让或者变价处理固定资产的收入，减除未折旧的净额或者残值及处理费用后的差额，列为当年度的损益。

Additional, it is negative situation to net assets, also should demarcate is, must be to pass business of original owner battalion and person of former effective control to realize net assets to be, as the requirement that restores to appear on the market, cannot pass sell case the means of infuse asset realizes net assets to be.

另外，对于净资产为负的情况，也应该限定为，必须是通过原主营业务和原实际控制人实现净资产为正，作为恢复上市的必要条件，不能通过卖壳注入资产的方式实现净资产为正。

The price of a share at any time is called the fund's net asset value, or NAV.

组合的价格就叫基金净值，或者NAV。

The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset.

资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。

Article 7When either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.

第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。