帐面利率

Under the condition that the market interest rates descend, the residential mortgage of a fixed rate may face these two occurrences. One is that the loanee refuses to return the money and breaks the contract because the LTV rise to a certain extent .The other is that the loanee return the money he loaned by the price on the account because the market loan price is higher than the price of the account, its said to be a kind of afresh margin by returning the loan ahead of the appointed time and selling the loan at the raised market price.

固定利率的住房抵押贷款在市场利率下降的情况下，其市场价值上升，既可能因LTV上升到一定程度而使借款人通过拒绝还款违约，还可能因为贷款的市场价值高于帐面价值，促使借款人提前还贷，重新融资。

And United Microelectronics Corporation have been the flagships in wafer foundry industry, demonstrating respective and unique philosophies and viewpoints in technological levels, human resources, investment costs, yield in finished products and capital management amidst the respective competition strategies which might not necessarily identical.

晶圆代工业是台湾经济奇迹的功臣，而台积电与联电更是此产业的龙头，虽然竞争策略不尽相同，但在技术层次、人力资源、投资成本、成品良率及资金调度上都各有独特的看法及理念，因此本研究将两家公司的财务报表区分九大资源，再佐以策略分析及前景分析来评估公司价值；不仅推估未来年度得周转率、获利率及销货外，另预测公司市价与帐面价值之间的关系，希望提供报表使用者另一种分析评价工具。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。