资产

Absorption costing treats all production costs as product costs, regardless of whether they are variable or fixed.

在完全成本法中，固定性制造费用由本期已销产品和期末未销产品共同负担，固定性制造费用是一种可以在将来换取收益的资产。

At last, raise capital capacity of banks and capital abundance ratio and reduce the total value quantity of bubble capital from people's anticipation and investments.

最后要提高金融机构的资本量和资本充足率同时降低人们对房地产的预期和投资以减少泡沫资产总价值。

It has the basic characters of common enterprises, but it also has two particularities. The first one is that the commodity, money, is special. The second one is that the management itself is special. Bank is an enterprise whose liability ratio is very high. With business license and the level effect of capital abundance ratio, bank expands its asset by continuously increase liability.

它具有一般企业的基本特征，但又具有与一般企业不同的特殊性，一是由于其经营的商品——"货币"具有特殊性，二是银行的经营方式有特殊性，主要体现在银行是一个高负债的企业，银行凭着经营特许和资本充足率的杠杆效应，通过不断增加负债，带来资产高速扩张；同时也带来了相应的高风险。

In this dissertation, the second section reviews CAPM as the basic academical background for this research.

在接下来的时间里，西方学者就对资本资产定价模型进行了大量的实证检验。

Although stocks' returns are the main concerns for almost all of the academical researches about stock market, returns' random processes are even more important for correct investment decision making, because they provide the basic information about capital ri

在几乎所有的关于市场的学术研究中都会涉及到股票的收益率，而在股票市场，对收益率随机过程的充分认识是作出正确投资决定的基础，因为它提供了有关资产风险的基本信息。

Uncritical acceptance of credit ratings by purchasers of these toxic assets has led to huge losses.

投资人不加判断地对各种信用评级照单全收，买入大量有毒资产随后造成了巨大的损失。

The interest rate descends consumption level and wallet of fighting the people in general. Compound interest's rolling to increase wealth income is another way. But the person of real meeting is still a handful of men, hence the gap between rich and poor's pulling has to open more, the margin is also larger. If general citizen can't make use of wealth to create more wealths effectively, just only put in the bank, and acceptancy the super and low interest income. When in June, 2001, Legislative Yuan resolution insurance revision bill, The life insurance industry can start selling an investment linked insurance product . The advantage of this product will "investment","insurance" unite as one with" property management" knot, for the economic environment of present very much a rather big help, deserve a research..

中文摘要理财行为因应时代而产生，利率的下降打击著一般民众的消费水准及荷包，在低利率的时代，复利滚存来增加财富收入似乎是可行之道，但是真正会的人仍是少数人，於是贫富差距就拉得更开，差距也更大了，一般市民大众若是无法有效的利用财富创造更多的财富，只能放在银行，而强迫接受超低的利息收入，在西元2001年6月时，立法院决议保险修正法案，寿险业可以开始贩售投资型保险商品，此一商品的好处将「投资」、「保险」与「资产管理」结合而为一，所以投资型商品隐含著背后庞大的商机，因为对於现今的经济环境确实有著相当大的助益，值得研究

Accommodative monetary policy, easily lead to asset price bubbles, to the future potential risk of financial system crisis.

宽松的货币政策易引发资产价格泡沫，给日后金融系统危机带来潜在风险。

A composite article comprising a sheet of high modulus collimated filaments embedded in a matrix material wherein the sheet is accordian folded with the fold lines angled with respect to the longitudinal axes of the filaments, the distance between fold lines being substantially equal to the thickness of the article, and wherein at least a portion of the filaments are oriented through the thickness of the article.

综合文章组成的一张高模准直丝嵌入在一个基质材料，其中资产负债表是accordian折叠与折叠线直角方面的纵向轴线的长丝，之间的距离倍线大幅相等的厚度和文章，其中至少有一部份的长丝是面向通过厚度的文章。

In order to know the operating profits and losses, it shall make account books and asset-liability statements.

为了解营业上的财产和损益情况，应制作会计帐簿和资产负债表。

I will endeavour to find you some assistance.

我尽力帮你找人帮忙。

At first I only know bruck is the idol of American younglings, afterwards I returned back to Taiwan ,even in Beijing last year ,I saw her poster everywhere, I was so surprised at her charm.

起初我只晓得布鲁克雷德丝是美国少男少女崇拜的偶像，后来回台湾，甚至去年在北京，居然也四处看见她的海报，才惊讶她的魅力之大。