一般资产

It has the basic characters of common enterprises, but it also has two particularities. The first one is that the commodity, money, is special. The second one is that the management itself is special. Bank is an enterprise whose liability ratio is very high. With business license and the level effect of capital abundance ratio, bank expands its asset by continuously increase liability.

它具有一般企业的基本特征，但又具有与一般企业不同的特殊性，一是由于其经营的商品——"货币"具有特殊性，二是银行的经营方式有特殊性，主要体现在银行是一个高负债的企业，银行凭着经营特许和资本充足率的杠杆效应，通过不断增加负债，带来资产高速扩张；同时也带来了相应的高风险。

The interest rate descends consumption level and wallet of fighting the people in general. Compound interest's rolling to increase wealth income is another way. But the person of real meeting is still a handful of men, hence the gap between rich and poor's pulling has to open more, the margin is also larger. If general citizen can't make use of wealth to create more wealths effectively, just only put in the bank, and acceptancy the super and low interest income. When in June, 2001, Legislative Yuan resolution insurance revision bill, The life insurance industry can start selling an investment linked insurance product . The advantage of this product will "investment","insurance" unite as one with" property management" knot, for the economic environment of present very much a rather big help, deserve a research..

中文摘要理财行为因应时代而产生，利率的下降打击著一般民众的消费水准及荷包，在低利率的时代，复利滚存来增加财富收入似乎是可行之道，但是真正会的人仍是少数人，於是贫富差距就拉得更开，差距也更大了，一般市民大众若是无法有效的利用财富创造更多的财富，只能放在银行，而强迫接受超低的利息收入，在西元2001年6月时，立法院决议保险修正法案，寿险业可以开始贩售投资型保险商品，此一商品的好处将「投资」、「保险」与「资产管理」结合而为一，所以投资型商品隐含著背后庞大的商机，因为对於现今的经济环境确实有著相当大的助益，值得研究

Firstly, we set a barrier to the underlying asset price under the assumption of common Asian options, the average period begins at the first time when the underlying price hits the barrier. We give a closed-form formula for the Asian call options price with fixed strike price in the case of continuous geometric average and in the case of discrete geometric average.

首先，在其它假设条件与一般亚式期权相同的条件下，对标的资产的价格设置了一个障碍，当标的资产的价格第一次越过障碍时，平均周期开始，得到了连续和离散两种情况下，具有固定执行价格的几何平均亚式看涨期权价格的封闭解。

As a common rule,the classical hedging theories and methods calculate the optimal hedging ratio based on a portfolio including a hedged asset and certain hedging instruments,and don\'t consider risky elements of hedging and hedger\'s realistic requirements during the course of hedging.

传统的套期保值理论与方法一般将需要套期保值的资产和特定套期保值工具作为一个投资组合来计算最优套期保值比率，而且一般不考虑套期保值过程中面临的各种风险因素和套期保值者的实际需求。

Also, it has its own particularity of intangibility and regeneration. The character of Shell Company made it an economic resource with special value. The value of Shell Company includes not only the asset value, but also the virtical value. In most cases, the latter will be far beyond the former.

壳公司的特性决定了其作为一种社会资源的价值特性，即壳公司的价值不仅包括其资产价值，也有很大成分的虚拟价值，在一般情况下，虚拟价值还会远远高于资产本身价值。

Chapter 3: we construct a general model of covariance-adjusted duration-convexity immunization to hedge the interest rate risk in the situation that the yield curve doesnt parallel shift and then analyse the model in the case of hedging portfolios of two assets and three assets.

第三章建立一个基于协方差调整的一般久期-凸度免疫模型，用于收益率曲线非平行变动情形下对冲利率风险，并用两资产对冲组合和三资产对冲组合进行特例分析。

These assets have a normal life longer than one year and are not normally acquired for resale.

这些资产一般有一年以上的使用寿命，一般不是为再出售而购置的。

Based on the concept of contradictory location within class relations and the theory of a general framework for class analysis, Wright divided the society into two segments: one for the owners of the means of production and the other for the non-owners, and then, compartmentalized various kinds within the wage-earner section by the two subordinate relations of exploitation.

赖特在他所提出的阶级关系中矛盾地位概念以及阶级分析的一般框架理论的基础上首先根据对生产资料的占有和非占有把社会分为两部分，然后根据作为资本主义社会剥削特性的两个从属关系的组织资产和技术/资格证书资产的占有状况划分出各种类型。

In tender off, consignee determines the acquisition price and alienators only determine to accept it or not.

我国上市公司收购中，数据显示控制权交易的平均资产溢价水平与一般股权交易的平均资产溢价水平存在显著差异，前者明显高于后者。

Generally believed that the quick-moving ratio 1:1 is considered reasonable.It shows that enterprises are one yuan per dollar of current liabilities liquid assets (that is, cash or near cash assets) do guarantee.

一般认为，1：1的速动比率被认为是合理的，它说明企业每1元流动负债有1元的速动资产（即有现款或近似现款的资产）做保证。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。