财务

I'm my own best financial advisor, and it's paid off.

我就是我自己最好的财务顾问，而且还不用花钱。

After the entrance into WTO, the administrative environments in financial affaire of our country will become more complex, and it will be more imperative to be geared to the international practice in accountancy, which, on one hand, brings our accountants good luck, and on the other hand, challenges.

我国加入WTO后，财务管理环境变得更加复杂，与国际会计惯例接轨也愈加迫切，这一方面给我国的会计人员带来了机遇，另一方面也带来了挑战。

At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.

本文在对传统无形资产会计核算的确认、计量、摊销、披露四个方面进行评述的基础上，分析了进入知识经济时代传统无形资产核算所面临的问题，并提出了拓展无形资产的范围，改进无形资产的计量、摊销的方法及充实财务报表的内容等具体措施。

The item set up and put into production then can become annual 100 ten thousand sets intelligence digital gas meter and network management system, can realize sale income 38000 ten thousand yuan, annual sale tax and affixture 1687.8 ten thousand yuan, annual profits total amount 3412.83 ten thousand yuan, ratio of investment profit 43.08% ratio of investment be nefit tax 64.81%; internal rate of return of finance 43.11% investment recovery period 3.54 years, profit and loss equilibrium point 37%, the item has good profit ability and pay off ability, and has the ability of certain anti-risk.

本项目建成投产后可形成年产100万台智能数字燃气仪表及网络管理系统，可实现销售收入38000万元，年销售税金及附加1687.80万元，年利润总额3412.83万元，投资利润率43.08%，投资利税率64.81%，财务内部收益率43.11%，投资回收期3.54年，盈亏平衡点37%，项目具有良好的盈利能力和清偿能力，并具有一定的抗风险能力。

This paper is mostly researching the financial decision-making of these affreightment businesses.

本文主要研究的是这几种租船业务的财务决策问题。

Then the paper comes to its main point: the theory and method of financial decision-making of shipping companys affreightment businesses.

接下来研究的是本文的主要问题：航运企业租船业务财务决策的理论和方法。

Afterwards this paper explains some financial elements relation to affreightment businesses, concretely dividing into shipping income and shipping cost.

随后本文分析了与租船业务相关的财务要素，具体分成船舶收入和船舶成本来论述。

Kim MK (2005)Current challenges in delivering social security health insuranceISSA Meeting of Directors of Social Security Afric Organizations in Asia and the PacificSeoul, Republic of Korea, 9-11 November 2005,9-11 November 2005

高秀京 (2002)为实施总额预算制度，对於医院预算决定方式及适用方案研究国民健康保险公团研究报告2002-05梁奉玟(2002)健康保险制度的财务危机，韩国社会福祉的改革任务及展望

So, to avoid it, on one hand, the company must take efforts in management, on the other hand, finance leverage can assist to perfect the manage policy of account receivable aggradation.

要遏制应收账款的沉积，一方面要加强企业内部管理的控制，另一方面要发挥财务杠杆的作用，不断完善应收账款的管理政策。

The financial problem of this company is further aggravated by the rise in interest rates.

利率的提高使该公司的财务问题进一步恶化。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新