资产

This paper intends to study the problem of governmental assets measurement based on governmental accounting of accrual basis, defines the scope of governmental assets according to the contents of state assets, and then explores measurement issues of various governmental assets based on governmental assets classification.

本文主要是在应计制政府会计框架下研究政府资产计价问题，通过分析国有资产所包括的内容来界定政府资产的范围，然后在对政府资产分类的基础上探讨各类政府资产的计价问题。

The CBRC allows commercial banks to implement the internal rating method by stages, however, when a commercial bank obtains the approval for using the internal rating method, its asset coverage ratio calculated according to the internal rating method (risk-weighted assets calculated according to the internal rating method)/(risk-weighted assets calculated according to the internal rating method + risk-weighted assets of other credit risk exposures calculated according to the revised capital supervisory provisions) shall not be lower than 50%, and it shall formulate the plan for the implementation of internal rating method by stages, so as to ensure that the asset coverage ratio reach 80% in three years.

银监会允许商业银行分阶段实施内部评级法，但在获得许可使用内部评级法时，采用内部评级法的资产覆盖率（按内部评级法计算的风险加权资产/［按内部评级法计算的风险加权资产＋按修订后资本监管规定计算的其他信用风险暴露的风险加权资产］）应不低于50％，并制定分阶段实施内部评级法规划，以保证3年内资产覆盖率达到80％。

Conscientiously do asset disposal programme last year against assets of the assessment results, a follow-up, further funds between state, collective and individual interests, reasonable disposition of assets; Equity structure of the programme diligently, in accordance with the requirements of sustainable development for enterprises, the establishment of reasonable equity structure, integrated into holding face, percentage, holding objects and conditions, Holding forms and relevant supporting policies that open, fair, just, transparent; conscientiously working resettlement programme, with the stock assets settlement of issues left over by history with more features I Homes surplus personnel for the relevant policies, reasonable and lawful solution to the issue of labor contracts with employees of the conversion from state-owned assets set piece, the resettlement of surplus personnel, efforts to stabilize; conscientiously do corporate management structure programmes in strict accordance with the requirements of the modern enterprise system, and regulate the establishment of the Board, shareholders, the board of supervisors, and reasonable adjustment of production structure and organization of production patterns; conscientiously party and mass organizations reform programmes, and actively explore the relationship between the party organizations working system, the forms of organizations, activities, party and mass organizations play a good role in the development of enterprises should be; conscientiously development plan starting from the structure and mechanism, innovation, better planning of new business development ideas, direction, objectives and initiatives.

认真做好资产处置方案，针对去年资产评估的结果，做好后续工作，进一步清产核资，兼顾国家、集体、个人三者利益，合理处置资产；认真做好股权结构方案，按照有利于企业持续发展的要求，合理设置股权结构，综合考虑持股面、持股比例、持股对象和条件、持股形式及相关配套政策，做到公开、公平、公正、透明；认真做好职工安置方案，用存量资产解决历史遗留问题，针对我院富余人员较多的特点，争取相关政策，合理合法地解决职工身份转换与劳动合同问题，从国有资产中划出一块，安置富余人员，努力做好稳定工作；认真做好法人治理结构方案，严格按照现代企业制度的要求，规范建立董事会、股东会、监事会，同时，合理调整生产组织模式和生产组织结构；认真做好党群组织改革方案，积极探索党群组织的工作体制、组织形式、活动方式，发挥好党群组织在企业发展中应有的作用；认真做好发展规划方案，从体制和机制入手，大胆创新，规划好新型企业发展的思路、方向、目标和举措。

Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.

第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。

Article 23 Assets shall normally be divided into current assets long－term investments fixed assets intangible assets deferred assets and other assets.

第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产煳其他资产。

Investment portfolio theory is financial assets, financial assets investment divisibility, mobility and features such as compatibility, so investment in financial assets, do not have to consider the scale of investment, the investment of time constraints, as well as the number of investment projects and other factors, as long as the taking into account the relevance of financial assets, risk, reward and their mutual relations, and on the basis of risk - reward the choice to invest in financial assets to achieve the optimal choice.

证券组合理论的投资对象是金融资产，金融资产投资具有可分割性、流动性和相容性等特点，因此在进行金融资产投资时，不必考虑投资的规模、投资的时间约束以及投资项目的多少等因素，只要考虑各金融资产的相关性、风险、报酬及其相互关系问题，并依据风险——报酬的选择，可实现金融资产投资的优化选择。

ASSETS TEST [5020] Asset value For social security assets test purposes,"asset value" is the market value of a given asset,reduced by secured debts or encumbrances on that particular property.

资产审查 [5020]资产的价值社会保障资产的测试目的，"资产价值"是一个给定的资产有担保债务或就特定财产负担减少了，市场价值。

Research on asset liability management is summed up from domestic and overseas banks asset liability management, insurance and pension plan, long-term financial planning issues and multistage financial asset allocation in this paper. Application of scenario generation and stochastic programming in multistage asset liability management is also discussed.

在我国的经济背景下，考虑未来的不确定性，对我国养老金资产负债管理、银行资产负债管理、投资基金的资产配置及个人财务计划问题进行了研究，即(1)在资产负债管理随机规划模型的基础上，根据国内实际情况，改进了模型的约束条件，建立了适合国内情况的资产负债管理模型。

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

Because the risk of bamk industry exited due the short and bed debts of the capital, the supplement system of the capital needs to be built by market, includinig the inpouring of government, treatment of bed debts, issuance of secondary bonds,〓fering of negotiable securities, in order to open up the ways of capital supplement to the state-owned comttmercial bank.

资本金严重匮乏和巨额不良资产是我国银行业风险高度聚积的集中表现，无论从国家的注资、不良资产处置、还是银行发行次级债券以及资产证券化等的尝试，特别是次级债和资产证券化以及未来银行上市的证券发行等，拓展了国有商业银行资本金补充渠道，通过市场化行为建立了资本金补充机制；不良资产的体内和体外的处置机制创新极大地化解了银行风险，对已形成的不良资产处置积累了经验，也完善了风险管理和风险防范机制。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了