资产

Chapter 3: we construct a general model of covariance-adjusted duration-convexity immunization to hedge the interest rate risk in the situation that the yield curve doesnt parallel shift and then analyse the model in the case of hedging portfolios of two assets and three assets.

第三章建立一个基于协方差调整的一般久期-凸度免疫模型，用于收益率曲线非平行变动情形下对冲利率风险，并用两资产对冲组合和三资产对冲组合进行特例分析。

The situation of the enterprise's asset,which reflected by the fair value,could be the parturifacient factor of market bubble in the light of bad market environment,but it is also a comparatively rational asset pricing model.

按照公允价值反映企业的资产状况在恶劣的市场环境下虽然可能成为市场泡沫的催生剂，但其仍然是相对合理的资产计价模式。

However, since the different enterprises are facing various situations, the new accounting standards on impairment of assets seems to be slightly inadequate in the actual performability and therefore some enterprises may become opportunistic and speculate and manipulate for self-interest.

第三，新资产减值准则的颁布对上市公司的盈余管理有一定的抑制作用，但由于企业面临的具体情况是复杂多样的，针对不同企业的实际情况，新资产减值准则的规定还略显不足，在某些细节之处仍然可操作性不强，给企业投机取巧留下了一定的空间

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 b.

按照资产负债观的收益理念，会计收益与应税收益之间的差异表现为资产、负债的账面价值与其计税基础之间的差异——暂时性差异。

Item IV.(1) \"Pledged assets included in reserve assets\" comprises securities pledged as initial margins for futures contracts."

"第 IV.1 项「包括在储备资产内的抵押资产」包括作为期货合约首期保证金的抵押证券。"

The Collateral Provider, the Pledgor, retains the legal ownership of the assets. The Collateral Pledgee has the right to keep the assets in the Event of Default by the Collateral Provider.

担保提供人，即出质人，保留资产的法律上所有权，担保受让人，即质权人，有权在担保品的提供人违约时保留资产。

While housing mortgage loan has asset scale and good quality, which suits to be the point of tangency into asset securitization of our country.

而住房抵押贷款所具备的资产规模和良好质量，也十分适合作为我国资产证券化的切入点。

If excess reserves were deployed in assets with a 3 per cent premium over returns on risk-free assets, benefits could tot up to as much as 1 per cent of gross domestic product for some countries.

如果超额储备所配置的资产回报率较无风险资产高3%，那么对一些国家而言，其收益合计可能高达GDP的1%。

That's more advantages than disadvantages. The reason is as followed: Firstly, bankruptcy can end the investment of fund; secondly, it can program recombine of assets' prepotency, resulting new productive capacity; thirdly, it can carry out optimization and composition of the manpower capital earlier, reducing social cost. The last, it can reduce the tax revenue of local government.

虽然选择破产是没有办法的办法，但它可以使国有资产损失明朗化，是利大于弊的，这是因为，第一，破产可以关闭资金投入的无底洞；第二，可以进行资产优势重组，形成新的生产能力；第三，可以早日实行人力资本优化组合，减少社会成本；第四，可以增加地方政府税收。

The human resource is essential to the enterprise and play a primordial role.

企业对人力资源投资所形成的无形资产在总资产中所占的比重及所起的作用已不容忽视。

And discuss some key point of integrated management system design, include hazard identification and risk assessment and risk control in the occupational health and safety management, the measure of satisfaction target of customer, the flawlessness of law system, the integration of the integrated management system and enterprise standardization system, unify lead institution and work orgnization, integreted internal audit and integrated management review.

同时，论述了一体化管理体系构建中的几个主要问题，包括职业健康安全管理中的危险源辨识、风险评价和风险控制、顾客满意度的科学监测、法律、法规体系的完善、一体化管理体系与企业标准化体系的有机结合、统一的领导机构和工作机构、一体化的内部审核和管理评审。

Deepwater Taranaki is investigated for its petroleum potential, using all available seismic data tied to shallow-water wells.

运用与浅水井相关的现有全部震波探测数据考察了深海区塔拉纳基盆地的油藏前景。