资产

This self-confidence and competitive advantage of the same type in other international brands, such as the world famous Microsoft Corporation. intangible and tangible assets ratio of 70% to 30%.

这样的竞争自信和优势同样体现在其他国际型品牌上，例如世界上著名的美国微软公司，无形资产和有形资产的比例为70%对30%。

Business being divested shall cover tangible and intangible assets, to ensure its survival and competitiveness

被剥离业务包括确保其存活性和竞争性所需的有形资产和无形资产。

Temporary differences, is the book value of assets or liabilities of the difference between its tax base; not recognized as assets and liabilities of the project, according to tax laws can determine their tax base, the tax base and its book value of between The difference is also ...

暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额；未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也。。。

Below planned economy system, asset of land of this a huge sum is implicit the free in land, termless, use without flow in, realize rise in value impossibly, as management city, management land new concept stands really, will be dish of work the state-owned land asset of this a huge sum produces positive effect.

在计划经济体制下，这笔巨额土地资产隐含在土地的无偿、无限期、无流动使用之中，不可能实现增值，随着经营城市、经营土地新理念的确立，将为盘活这笔巨额的国有土地资产发挥积极作用。

The debate thus far has irritated some economic policymakers who testily point out that the reserves cannot simply be spent as they represent assets on the central bank's balance sheet .

他们恼火地指出，不能就这么花掉外汇储备，因为它们是央行资产负债表上的资产。

However, capital is managed still be in in our country start level, still exist on theory and practice a variety of errors:(1 ) go up in capital management guiding ideology, in thinking state-owned company assets recombines to trade with property right, appear " the pony pulls cart " the phenomenon can cause state-owned property prediction of a person's luck in a given year;(2) in process of executive capital dilate, corrupt big picture is fast, ignore the immanent quality that capital manages;(3) cut apart capital manages the immanent connection that manages with production, inspect capital to manage what manage at production for free more advanced management form;(4) manage capital regard as escape of debt useless debt " shortcut ", ignore capital structure optimize.

然而，资本经营在我国尚处于起步阶段，在理论与实践上还存在种种误区：（1）在资本经营指导思想上，认为国有企业资产重组与产权交易中出现的"小马拉大车"现象会导致国有资产流失；（2）在实施资本扩张过程中，贪大图快，忽视资本经营的内在质量；（3）割裂资本经营与生产经营的内在联系，视资本经营为游离于生产经营的更为高级的经营形式；（4）把资本经营当成逃债废债的"捷径"，忽视资本结构的优化。

The CIRC will conduct assessment of the commercial bank or other specialized financial institution's engaging in custody of stock assets of insurance companies, in terms of its asset scale, corporate governance, custody expertise, internal control, market status, etc., and issue review opinions thereabout.

中国保监会从资产规模、公司治理、托管经验、内部控制和市场地位等方面，对商业银行或者其他专业金融机构从事保险公司股票资产托管业务进行评估，并出具审核意见书。

Anagement buyout means the purchase for cash or non-convertible senior securities of substantially all the business and assets of a public corporation pursuant to a statutory merger or other transaction in which members of the former management of the public corporation will acquire a significant equity interest in the purchaser, and the purchaser theretofore has not been an operating company or a subsidiary of one.

BO 即 Management Buyout ，中文译为"管理层收购"，"管理者收购"或"经理层融资收购"。西方对 MBO 的定义是指：购买者根据并购的立法规定，用现金或不可转换的证券购买一个上市公司大部分业务和资产；或者指这样一些交易：在这些交易中，上市公司的前任管理人员获得目标公司相当多的资产利益，因而，目标公司不再是上市公司的执行公司或子公司。

And the rules made thereunder. Consequently, such assets may not enjoy the same protection as that

因此，有关的资产将可能会享有赋予在香港收取或持有的资产的相同保障。

In most instances, a trade-in is viewed as both a sale of the old asset and purchase of a new one.

在大多数情况下，置换被看作是旧资产的售出和新资产的同时购入。

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。