资产

The common ratios used in analysis of profitability are the rate of return on stockholders' equity, the rate of return on net sales, the rate of return on total assets, the assets turnover, the rate of return on investment and so on.

在句译、词译中专业词汇在线翻译、专业词典词汇的双语例句以及中英文、英汉句子翻译。1。盈利能力分析常用的比率指标包括股东权益报酬率，销售利润率，资产报酬率，资产周转率，投资收益率等。

In his book,"The Age of Turbulence"(2007),he welcomed the growth of CDSs, arguing: Being able to profit from the loan transaction but transfer credit risk is a boon to banks and other financial intermediaries which, in order to make an adequate rate of return on equity, have to heavily leverage their balance sheets by accepting deposit obligations and/or incurring debt.

在他名为"动荡年月"（2007）的书中，他称赞CDS合同的成长，并写道：能够从贷款交易中获利，但是将信贷风险转移出去，这对银行及其他金融媒介来讲是个恩惠，而原来他们为了得到适当资产回报，则要在其资产平衡表中大量使用杠杆操作，即接受存款责任，并产生债务。

In Dupond return on total assets, the rate can be broken down into two component ratios: the rate of return on net sales and the total assets turnover.

杜邦总资产报酬率是由销售利润率和总资产周转率组成的。

However, because seal running under planned economic system for a long time, the state-run commercial bank credit assets structure is not rational , Business variety - form, of low quality assets, meet the demands of market kind very, This has already become the obstacle of restraining the business bank of our country from developing, improving the profit level continuously.

但是，由于长期在计划经济体制下封闭运营，国有商业银行信贷资产结构不尽合理，业务品种单—，资产质量不高，不能很好地满足市场需要，这已成为制约我国商业银行持续发展、提高盈利水平的障碍。

In the heat of the trading day, it's very easy to feel pressured to reallocate assets, either to jump on momentarily hot trend or dump existing holdings.

在热火朝天的交易日，很容易会感觉到重新分配资产的压力，要么是加入一时的热潮中，要么是抛售现有的资产。

To reclassify non current assets as current assets .

非流动资产重新分类为流动资产。

4Every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and

对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

If the company tests the asset for recoverability at the balance-sheet date, it should do so on a held-and-- used basis.

如果公司在资产负债表日期为 recoverability 测试资产，它应该这么做在一之上拿着-和--使用过的基础。

When the asset is classified as held and used, any test for recoverability must be based on using the asset for its remaining useful life, assuming disposal will not occur.

当资产被归类为拿着而且用的时候，任何测试因为 recoverability 一定以使用资产作为它的剩余有用的生活为基础，傲慢的处理将不发生。

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。