财务公司

The amount of a claim on an insurer by an insured.State Senate Republicans yesterday proposed their own plan to bail out financially strapped Empire Blue Cross/ Blue Shield and hold rate hikes the state's largest insurer seeks to an average of10% to15%.

纽约］州参议院的共和党人士昨天提出了他们自已的方案，去救助财务困难的纽约蓝十字／蓝盾牌［医疗保险公司］，以便将该州最大保险公司所争取的提高保费维持在平均百分之十到百分之十五。

Moreover, this article anatomises the inner environmental conditions of the Grid Company including finance, organizing structure and human resources,marketing, quality of services and relations with clients, technology and innovating ability, analyses the resources be in possession of by the Grid Company and the superior and inferior position of the company.

本文还从财务、组织结构及人员素质、营销状况、服务质量及与客户关系，技术水平及创新能力等方面，对黑龙江省电网公司的内部条件进行了分析，确定了企业所拥有的资源和能力，提出黑龙江省电网公司所具备的竞争优势和劣势。

Reinsurance firms provide financial backstops to other insurance companies.

再保险公司为其他保险公司提供财务支持。

A:I ve achieved considerable success at the finance department of my company, a large corporation.

我在我公司的财务部门已经取得了很大的成就，这是家大公司。

Information disclosure of Merger and Acquisition is an important part of information disclosure in listing company, including the reporting system of big stock holders,the forcing takeover system when getting to certain ratio and disclosure of some correspondent financial and accounting information.

并购信息披露是上市公司信息披露的重要组成部分，从上市公司要约收购的角度来说，在整个收购过程中信息批露包括持股大户的报告制度和达到一定比例之后的强制要约收购制度和在并购成功之后应批露的一些相关的财务与会计信息。

Using the firm-level data from 2000 to 2004, this research uses a sample of 195 listed companies, 70 in crisis state and 125 in normal state, and establishes five logistic models to examine explanatory power of going-concern opinion and auditor size.

本文以民国89年至93年间发生财务危机的70家上市公司，搭配正常公司125家为样本，建立五个Logistic模型以探讨会计师意见与事务所规模的解释能力。

In the theme of studying the effectiveness of audit committee and its composition characteristics in China's listed companies, this paper analyzes the association between the financial distressed companies and "going-concern" audit opinion from the view that whether audit committee can support CPA to issue appropriate audit report.

本文以我国上市公司审计委员会制度有效性为主题，从其为外部审计独立性提供保证的角度，以财务困境公司被出具非标准审计意见的概率为切入点，对审计委员会制度的有效性进行了研究。

This paper firstly reviews the evolution of American going-concern auditing opinion, so we can know the essence of this kind of auditing opinion. Secondly, on the base of analysing the conditions of going-concern of Chinese enterprises and a typical case, we draw our conclusion that chinses capital market urgently demands going-concern auditing opinion.Finally, this paper focuses on financial characteristic of company and the characteristic of going-concern auditing opinion, the market response to going-concern auditing opinion, the value relevance as well as the determinants of auditor reporting going-concern auditing opinion.

本文首先以美国为例，回顾了持续经营不确定性审计意见(going-concern opinion，以下简称为GCO)的发展沿革，籍此认识持续经营不确定性审计意见的本质内涵；其次，在对我国企业尤其是上市公司的持续经营问题进行分析的基础上，通过典型案例的剖析得出我国资本市场对持续经营不确定性审计意见存在较强烈需求的结论；最后，针对我国证券市场持续经营不确定性审计意见的市场反应、价值关联性及被出具持续经营不确定性审计意见公司的财务特征、审计师出具持续经营不确定性审计意见的影响因素进行了实证分析。

At the background of economic globalization and the problems existed in corporate governance, financial management has became a hotspot topic researched by Theory Circle at home and abroad.

摘 要：在当今世界经济全球化及我国公司治理存在诸多问题的经济背景下，公司的财务治理自20 世纪 80 年代以来一直是国内外理论界研究的热点课题。

But there's also a powerful financial reason behind the preference, and that has to do with taxes. The tax code makes Berkshire's owning 80% or more of a business far more profitable for us, proportionately, than our owning a smaller share. When a company we own all of earns $1 million after tax, the entire amount inures to our benefit. If the $1 million is upstreamed to Berkshire, we owe no tax on the dividend. And, if the earnings are retained and we were to sell the subsidiary - not likely at Berkshire!- for $1 million more than we paid for it, we would owe no capital gains tax. That's because our "tax cost" upon sale would include both what we paid for the business and all earnings it subsequently retained.

当然除此之外还有一个重大的财务理由，而且是跟税负有关，根据税法规定，持有80%以上的股权比起拥有少数股权对Berkshire要有利的多，当一家完全由我们持有的公司税后赚了100万美元，这笔钱将全数纳到我们的口袋里，Berkshire不会因为收到股利而被课任何的税，而且如果我们将盈余全数保留，之后再把这家子公司出售-当然Berkshire是不可能做这样的事，那么就算之后的卖价超过100万美元，我们也不必为此支付任何的资本利得税，原因在于我们在税法上的成本包含我们先前买下该公司的成本以及以后年度保留的所有盈余。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。