净资产

Second, different to the previous hypothesis based on the theory of principal-agent and information asymmetry, this dissertation explains the issuing motivation of convertible bond from the angle of benefits conflict between the current shareholders and non-current shareholders in China.

与国外已有的从委托代理理论和信息不对称理论对可转债发行动机做出的理论解释不同，论文从非流通股控股股东获取显性净资产增值收益的角度提出了可转债发行动机的新解释，丰富了已有的关于可转债契约融资动机的理论研究。

From the viewpoint of the accountant, the entire net worth of a corporation consists of two elements; contributed capital , and earned capital of surplus.

从观点的会计师，整个净资产的公司包括两个组成部分；资本的贡献，并赢得了资本的过剩。

In addition, the relevant Jian Guanceng also said that in the process of issuing corporate bonds, bonds issued at the end of the most recent accounting statements do not need to audit the amount of net assets, short-term financing of the tickets are not included in the cumulative balance of corporate bonds.

此外，有关监管层也表示，在发行公司债券，在最近结束的会计报表所发行的债券的过程并不需要审计的净资产，短的短期融资券金额不包括在内在企业债券的累计余额。

At present, the enterprise annuity investments are based mainly on the "pension fund management business on a trial basis", investment bank demand deposits, the central Bank notes, bonds buy-back short-term liquidity, and other products and the ratio of money market funds, funds of not less than 20% of net assets; investment bank time deposits, deposit agreements, bonds, Jinrong Zhai, corporate debt, and other fixed-income products and Debt conversion, the ratio of bond funds, the fund does not exceed 50% of net assets.

目前，企业年金投资的依据是"养老基金管理业务，主要是试行"，投资银行活期存款，央行票据，债券回购的短期流动资金，以及其他产品和货币市场基金的比例，不低于净资产的20％资金，投资银行定期存款，协议存款，债券，锦荣翟，公司债务，以及其他固定收益产品和债务转换，债券基金的比例，不超过基金资产净值的50％。

It shows that the despondence of the market is little to the MBO and the investors' wealth is not remarkable increased. Secondly, we use three kinds of financial index (profit margin of primary business, ROE and EPS) and compositive financial index structured through the principal components analytic method to inspect the changes of the operating performance after the MBO.

其次，分别使用三大财务指标（主营业务利润率、净资产收益率和每股收益）和采用主成分分析法构造的综合财务指标来考察MBO前后企业经营绩效的变化，发现实施管理层收购的中国上市公司，在MBO前的经营绩效已经开始下降。

D: Excess net capital is adjusted net capital, less the firm's net capital requirement.

超过净资产调整后的净资本少，该公司的净资本要求。

By demonstration analysis, EPS and ROE from 2002 and 2005 which are all from 54 agricultural listed companies dont obey the normal distribution, thereby they are both likely to be interfered factitiously.

通过实证分析，54家农业上市公司2002年到2005年的每股收益与净资产收益率都不服从正态分布，两项指标有人为干扰的可能。

Gilligan reckons the effect of this debt is to take about 7.5 per cent off their net asset values.

吉利根估算，这项债务的影响会令他们的净资产值减少7.5%。

The number of high net worth women, those with three million dollars or more in investable assets, is growing at nearly double the pace of men in this group, that's according to a recent survey by 1Merrill Lynch.

美林证券最近的一份调查报告指出，那些有着高值净资产的女性，即那些拥有可用于投资性资产在三百万美元或以上的女性，她们的人数正不断增长，其增长速度差不多是这一群体中男性增长速度的两倍。

From RMB20, 000 Yuan to RMB3 billion Yuan, from 20 "educated youths" to 20, 000 employees, Youngor has walked his way in pursuing virtues and spirits of the dragon horse and engraved a legend of youth without feeling languidness.

从2万元到拥有净资产30多亿元，从20位知青到员工20000余人，雅戈尔一路走来，秉承厚德载物与龙马精神，孜孜不倦，镌刻着旌旗猎猎的青春传奇。

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。