资产

M The reversal or modification on appeal of an authorization under subsection or of this section of a sale or lease of property does not affect the validity of a sale or lease under such authorization to an entity that purchased or leased such property in good faith, whether or not such entity knew of the pendency of the appeal, unless such authorization and such sale or lease were stayed pending appeal.

针对已获批准本条款或项下的资产出售、租赁的上诉被撤销或变更，并不影响善意第三人在该等批准下已经完成的购置或承租资产行为的效力，而不论该等当事人是否获悉上诉程序的终结，除非该等批准及资产出售及租赁在上诉程序中被中止。

This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference based on revenue-expense view.

其中，应纳税暂时性差异在未来期间转回时将调增转回期间的应税所得，而可抵扣暂时性差异则调减转回期间的应税所得。从资产角度分析，一项资产的确认意味着该资产的账面价值在未来期间将以流入企业经济利益的形式收回。

In terms of administration system, under the centralized administration system, the local governments' administrative authority is very limited; from the point view of economic administration right division, as the organizer and regulator of regional economy, local governments are unable to enjoy the proper rights and interests of State-owned asset owners, the tax income division regulations are incomplete, and there is the shortage of credit bodies. Although the central government and the local governments are both State-owned asset investors, yet the central government should possess ultimate ownership. It is necessary to properly divide their property rights and particularly important to clearly define the rights and responsibilities of central government and local governments.

从行政体制看，在中央集权形式下地方所拥有的行政性权力非常有限；从经济管理分权看，地方政府作为区域性经济组织和管理者，利益主体残缺，分税制不完全，信用主体缺失；从国有资产出资人角度看，中央政府与地方政府同为国有资产出资人主体，但中央政府拥有终极所有权，合理划分各自的产权，并明确界定中央和地方政府的权利和责任变得尤其重要，也是国有资产市场化委托代理的重要环节。

All studies of this paper base on the classical theory of portfolio selection and capital asset pricing.

鉴于此，本文目的是在经典的资产组合选择与资本资产定价框架下，结合现实市场中对资产持有加以限制的条件，重点对存在持有限制的市场和不存在持有限制的市场进行比较研究。

This thesis aims at the reason why the bad assets of State-owned commercial banks are formed as well as the method and necessity of further improving the management, and predictively renders the new mode and new system on centralized management of the bad assets of State-owned commercial banks through analyzing the problems in traditional management mode under new situation, and in combination with the actual situation of the management of bad assets of State-owned commercial banks.

本文从国有商业银行不良资产形成的原因及对其进一步改进管理方式和提高管理水平的必要性入手，通过对新形势下传统管理模式弊端的分析，结合国有商业银行不良资产管理的实际情况，前瞻性地提出了对国有商业银行不良资产进行集中管理的新模式、新制度。

The main conclusions are as follows: financial innovation has changed the impact pattern of volatility of real estate prices on commercial banks' assets; the impact in China mainly concentrates on real estate-related loans based on banks' liabilities and is limited; Chinese commercial banks should accelerate the pace of asset securitization business but prudentially develop credit derivatives.

研究表明：金融创新改变了房地产价格波动对商业银行资产的影响模式；中国房价波动对商业银行资产的影响主要集中在源于银行负债发放的贷款领域，但总体影响有限；中国应加快发展银行资产证券化业务，谨慎发展信用衍生产品。

Article 21 If an enterprise fails to satisfy the conditions to stop the recognition for transferred financial asset due to it sells a put option and purchases a call option (namely up-and-down options) and it measures the financial asset according to its fair value, it shall, on the date of transfer, still recognize the transferred financial asset according to its fair value.

第二十一条企业因卖出一项看跌期权和购入一项看涨期权使所转移金融资产不满足终止确认条件，且按照公允价值计量该金融资产的，应当在转移日仍按照公允价值确认所转移金融资产；同时，按照下列规定计量继续涉入形成的负债

Other definitions include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

Other s include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

S include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

They go to town. Would you just ask them?

他们在城里你能问他们吗？

Ossein pretreated for a2 weeks period exhibited the maximum% yield incase of bone gelatin, while the yield from intact skin was higher than that realized incase of de-scaled skin.

预处理时间达2星期的骨胶原表现出最高的骨明胶百分产量，然而从未处理鱼皮中得到的产率比去鳞的鱼皮得到的要高。