资产

This, general manager of Shenzhen Huaqiang周红斌to explain inconvenient to answer,董秘黄志敏responded Huaqiang Plaza, Huaqiang real estate major asset in April this year, first came to settlement period, assets should grow substantially.

这一点，深圳华强周红斌总经理解释不方便回答，董秘黄志敏回应华强广场，华强在4月房地产主要资产，今年第一次来到结算期，资产应增长大增。

According to the higher demands, and in connection with the actual work, we presented the basic principles of restructuring work is : to transform to a limited liability company, the withdrawal of all state assets, so that enterprises can truly become independent, self win again, self-development, self-restraint legal entity and market competitors. A new property relations, sound corporate governance structures, promoting institutional change mechanisms and the establishment of the industry characteristics, its own characteristics, full of vigor and vitality geotechnical companies; the principles of openness, fairness, justice, innovation, careful appraisal and strict procedures, standards, actively and steadily push forward the reform; correctly handle the state, the collective and individual interests, and conscientiously carry out the ideological and political work and stability, stock assets in the settlement of historical issues, security restructuring smooth and orderly manner.

根据上级要求，结合工作实际，我们提出了改制工作的基本原则是：以有限责任公司改造为突破口，国有资产全部退出，使企业真正成为自主经营、自负赢亏、自我发展、自我约束的法人实体和市场竞争主体；构建新型产权关系，健全法人治理结构，促进体制和机制转换，建立符合行业特点、自身特色、充满生机和活力的岩土工程公司；遵循公开、公平、公正原则，大胆创新，谨慎论证，严格程序，规范操作，积极稳妥地推进改革；正确处理国家、集体、个人三者利益，认真做好思想政治工作和稳定工作，用存量资产解决历史问题，保障改制工作顺利有序地进行。

Through step-by-step selection of 20 financial indicators, it is found that net interest rate of total assets, assets-liabilities ratio, and accounts receivables turnover are effective predictors of financial failure at listed companies; overall, the model has an accuracy rate of 86.7% in prediction.

经过对20个财务指标的逐步筛选，实证结果发现，总资产净利率、资产负债率和应收账款周转率对上市公司财务失败具有显著的预测作用；模型的总体预测准确率为86.7%。

The result shows that both the structure and factors mentioned above are different from those in other developed regions, e.g., most of the SMEs are state-owned and traditional manufacturers with low accumulation of funds and high assets-liabilities ratio, the selection of financing for liabilities has been transferred to commercial credit from traditional bank loan or other forms of indebtedness, the total assets and number of employees are significantly related to the financing for liabilities, which shows that the "scale discrimination" is specially obvious in the Northeast China's old industrial base.

其结论是：东北老工业基地中小企业融资结构及影响因素明显不同于经济发展水平较高地区，国有中小企业比重较高且大多集中于传统制造业；企业内部积累偏低、资产负债率较高，但其债务融资选择已由传统的银行贷款向商业信用等其他负债转移；企业负债融资与总资产和企业人数等规模指标显著相关，"规模歧视"在东北地区表现得较为突出。

According to Ping An of China's semi-annual report to disclose the data, held by Shanghai Pudong Development Bank 279,000,000 shares, of which 278,000,000 shares are available for sale financial assets, 100 million shares for the transaction of financial assets, At a rough estimate by reporters, China Ping An investment cost of the Shanghai Pudong Development Bank were 9.97 yuan/share, 7/shares.

据中国平安的半决赛中，年度报告披露的数据，由上海浦东发展银行2.79亿股，其中持有2.78亿股可供出售的金融资产，100亿元的金融资产交易的股票，在记者粗略估计，中国平安，上海浦东发展银行的投资成本为9.97元/股，7/shares。

This paper use five up and out warrants that have been issued in Taiwan, assuming the returns of their underlying assets follow the generalized autoregressive conditional heteroskedastic process. We can estimate their parameters by in-sample data, and simulate the price of underlying assets and also the theoretical price of the up and out warrants.

本文选取在台湾发行之五档上限型的认购权证假设其标的资产报酬率服从GARCH(1，1)模型，利用样本内的资料模拟GARCH(1，1)模型的参数，并利用估计出来的参数模拟标的资产样本外的价格以及上限型认购权证的理论价格。

According to a survey, the inventory has occupied 30% of the assets averagely.

库存作为企业一项重要的流动资产，占用了企业大量的流动资金，据统计，库存占企业总资产的30%左右。

This paper infer to the "Debt shifting share"s legal issues is the no-determine of conimercial company"s legal position, To the problem, the penne suggest: determine Debt shifting share"s legal position, stipulate "capital charge company special law"and legal banner, perfect and attach importance to the company"s charge rules so perfect legal averment and circulation As a policy "debt shifting share " there is no existing experience to learn from."

针对这些问题，笔者相应地提出了一些对策建议，即明确"债转股"三方的法律地位，制定"资产管理公司特别法"，建立法律约束机制，重视和完善公司治理结构等方面，从而完善法律环境，解决"债转股"的法律问题。作为政策性"债转股"，尚无现成经验可借鉴。商业银行"债转股"是盘活银行不良资产，促进国有企业转换机制的一项重大举措。

Assets are recorded on the company's balance sheet.

公司的资产负债表上对资产做有记录。

Not every asset is tangible in a company's balance sheet.

公司的资产负债表里的不一定都是有形资产。

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。