资产

Commodities, interest rates or other assets, instruments or prices, basis fluctuations in the value of any one component item in such basket may be offset or

品、息 或其他资产、工具或价格组成，则该篮子中任何一成份资产之价值波动或可与同一篮子其他成份资产之价值波动互相抵销，但亦可

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

Article 8 After a major emergency in the insurance asset management tokes place in an insurance institution, the insurance institution shall send to the CIRC a timely report on a major emergency that has caused or is likely to cause a loss of the insurance assets exceeding 50 million yuan or exceeding 0.1% of the total assets of this institution based on the initial prediction and appraisal results.

第八条 保险机构发生保险资产管理重大突发事件后，应当根据初步预测及评估结果，及时将已经造成或者可能造成保险资产损失超过5000万元或者超过该机构总资产1‰的重大突发事件，上报中国保监会。

Moreover,it puts forward model options for SPV:first,make good use of the accountability of state-owned enterprises,exert the superiority of socialism and undertake the function of SPV by four asset management corporations;second,based on Trust Law,securitize by the model of constructing SPV.

提出我国资产证券化结构中SPV的模式选择：第一，利用国有公司的公信力，发挥社会主义的优越性，以四大资产管理公司承担公司型SPV的职能。第二，依据现行《信托法》，以信托机制构建SPV的模式进行资产证券化。

An economic theory that determines prices of assets and the associated risk premia for each kind of pervasive risk assets face, on the assumption that the expected return of an arbitrage portfolio is zero.

一种经济理论，在假设套利资产组合的预期收益为零的条件下，确定资产价格及每种具有普遍性风险的资产所面临的相关风险溢价。

Arbitrage pricing theory - APT An economic theory that determines prices of assets and the associated risk premia for each kind of pervasive risk assets face, on the assumption that the expected return of an arbitrage portfolio is zero.

套利定价理论一种经济理论，在假设套利资产组合的预期收益为零的条件下，确定资产价格及每种具有普遍性风险的资产所面临的相关风险溢价。

The business of GMAC-SAIC has been growing very rapidly since its establishment. Meanwhile, with the accumulation of experience GMAC-SAIC is able to continuously improve its business process. By end of 2006, its credit assets totaled more than RMB 6.4 billion of which about RMB 3 billion were dealer wholesale financing assets and RMB 3.3 billion were end customer retail credit assets.

上汽通用汽车金融公司开业以来业务发展迅速，同时不断积累经验并进一步改善流程，至2006年年底，信贷资产规模超过人民币64亿元，其中批发信贷业务资产约30亿元，零售信贷资产约33亿元。

But a substantial fraction of its assets — say,$400 billion worth — are mortgage-backed securities and other toxic waste. If the bank tried to sell these assets, it would get no more than $200 billion.

但高谭还有一笔数量可观的，大约价值4000亿美元的资产是由住房抵押贷款证券和其它有毒资产构成的，如果高谭现在卖掉这部分资产，换来的钱可能连2000亿美元都不到。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。