净资产

Sometimes does have relationship with them and sometimes does not have, affects when the direction the timing negative; The asset structure has the remarkable influence to the ROA; Produced assets, the total asset scale mainly lead to positive affect to manage achievement, but sometimes, in the different industry existence scale uneconomical phenomenon, will appear the negative influence; The revolving property and the consumptive property produce negative influence to manage achievement; The sales rate of incensement have no remarkable influence to manage achievement.

研究发现资产结构对营业收入净利率和净资产收益率的影响因会计年度不同而表现出不同的程度的相关性，有时有有时无，影响方向时正时负；资产结构对总资产报酬率有显著影响；产能性资产、总资产规模对经营业绩总体影响为正，但有些行业存在规模不经济的现象，有时会出现负方向影响；周转性资产和消耗性资产对经营业绩影响为负；销售增长率对经营业绩没有显著影响。

Firstly, the sectional data from 27 companies in communications and transportation industry, which are listed before 1999, are linearly regressed. We find their capital structure and firm performance are irrelated significantly. Then the section data are quadricly regressed, but the result is also disillusionary, which indicates that the capital structure of listed companies has not the best range only with the sectional data from 1999 to 2003. Finally, in allusion to the problems in the securities market and illogicality of the capital structure, we put forward some methods to optimize the capital structure for listed companies from four facts.

文章首先对交通运输仓储行业1999年以前上市的27家公司的截面数据进行线性回归，发现在分析时段1999年至2003年，样本公司的净资产收益率和单位经济增加值与资产负债率之间线性不相关；然后文章又对该行业上市公司的截面数据进行二次函数回归，同样也没有得到令人满意的结果，这说明仅就1999年至2003年五年的截面数据而言，上市公司资本结构不存在最优区间；最后，文章对我国证券市场存在的问题以及该行业上市公司资本结构的不合理性提出了改进的设想，并从四个方面提出了优化我国上市公司资本结构的建议。

There is accordingly a larger value of equity shoring up the capital of financial or nonfinancial businesses.

这样的话，支撑金融资本或者实业资本的净资产就增加了。

Macquarie Research has maintained an ' overweigh t' call on a number of companies, including China Cosco and Pacific Basin, that it feels have rising net asset values, as cash generation is likely to more than offset declining vessel values.

麦格理研究对中国远洋和太平洋航运等公司依然维持&增持&评级，认为所产生的现金可能会抵销船只价值下降的影响，因而它们的净资产将会增加。

Namely, based on the radices of net assets value of water company via evaluation and the investment fund gap of water supply extension renovation project after government permission, partial property right will b transferred to the successful investor.

即以自来水公司经评估的净资产价值加上已经政府批准的供水扩建改造项目的投资资金缺口为基数，向选中的投资人出让部分产权。

Some high-net-worth individuals in Asia have abandoned foreign private banks for local Asian banks making forays into the wealth-management business, said Arvind Sundaresan, head of sales for Asia-Pacific at Capgemini.

凯捷咨询亚太地区销售主管桑德里森说，亚洲一些拥有高净资产的富人放弃了外国私人银行，转向开始涉足财富管理业务的亚洲本地银行。

Kent Daniel and Sheridan Titman (2006) find that while a future return is unrelated to the firm's tangible information which is defined as information related to firm's past accounting-based performance, it is strongly negatively related to the intangible information which is orthogonal to the firm's past performance through decomposition of book-to-market ratio.

Kent Daniel和Sheridan Titman（2006）通过对净资产比市值的分解发现股票收益与有形信息（定义为与账面变化有关的信息）无关，而与无形信息（定义为与账面变化无关的信息）负相关。

Some views think MBO have cheating operation that lead to the state assets losses; I think MBO , as a kind of comparatively ripe system , its must not cause the loss of state assets , the objective factor influenced state assets price is much, higher or lower than net assets price may not reasonable , may not unreasonable either, the cause leading the loss of state asset is unsufficiency condition and not canonical means. We should consider interior employee especially outstanding the historical contribution factors of administrators.

笔者认为MBO作为一种较为成熟的制度，其本身并不必然导致国有资产流失，但国内影响国有资产合理定价的客观因素多而复杂，国有资产转让价格高于或低于净资产未必合理，也未必不合理；国有资产流失的原因是在条件不充分的情况下，用不规范的方法实施MBO；某些企业作低价是因为考虑了内部职工尤其是优秀管理者的历史贡献因素；当前首要目标是改制，提高社会整体经济效益，应在合理范围内以法律形式明确管理层收购价格优惠制度，促进MBO的顺利进行。

Today,"" will be in the calculation of net asset value is embodied.

今天&，&将在净资产值计算的体现。

This is the sum of all accounts that contain a net liquidating equity.

这是一笔帐目都含有净资产变现。

By the time of its fall, most of the prisoners were writers who had written against the corruptions of the government.

到它被攻陷的时候，里面多数的犯人是写了反对政府贪污文章的作家。

The most obvious variation to ovum morphological character was that the color was changed from light green to sepiaceous in embryonic development, and all the ovums were almost hatched after 96h.

在胚胎发育过程中卵的形态特征最明显的变化是颜色从淡绿到深褐色，卵在发育96h后卵基本全部孵化。