资产净额

All the assets of operational capability analysis: total asset turnover ratio = core business net income / average total assets.

全部资产营运能力分析：总资产周转率=主营业务收入净额/平均资产总额。

The same value viewed from the aspect of assets is then denoted as net operating assets – NOA.

从资产角度来说的同样的价值接下来用＂可供营运的资产净额＂来表示。

In the quick ratio, the quick assets are cash, marketable securities ( short -term investments), and net receivables.

在速动比率中，速动资产是指现金、可市场交易的证券和应收账款净额。

If the net assets or remaining property distributed to the foreign venturer exceed the value of its investment, it shall pay income tax in accordance with the law on such excess portion when remitting it abroad.

外国合营者分得的资产净额或剩余财产超过其出资额的部分，在汇往国外时，应依法缴纳所得税。

Net foreign exchange losses incurred during the set-up period shall be amortized based on the provisions set out in Article 39 of these Regulations and the unamortized value shall be separately disclosed under other assets in the balance sheet.

同期汇兑损失和汇兑收益相抵后，如为损失净额，应当按照本制度第三十九条的规定进行摊销，摊余价值在资产负债表其他资产类下单列项目反映

This figure of 22 billion euros is in fact 10 billion euros higher than the minimum net assets required according to the Fund, and the surplus is expected to rise to 18 billion euros by 2005 Centraal Fonds Volkshuisvesting,2002, p.

二百二十亿个欧元的这一个数字事实上是比最小的净额资产高的一百亿个欧元必需的依照基金，而且盈余 2005 之前被期望升到一百八十亿个欧元 Centraal 喜欢的 Volkshuisvesting，2002，p。

During 2008, TOM group goes the asset of each career branch overing grown with weeds thoroughly live essence of life, optimize cost structure, also throw resource to promote science and technology capability meanwhile, build the open platform that provides flexibility and compatibility, push extend mobile phone and Internet unifinication service, obtain apparent effect.

TOM集团首席执行官兼执行董事杨国猛表示，虽然金融海啸席卷全球，营商环境困难，然而TOM集团由经营业务产生的现金净额大幅飙升78%至1.73亿港元。2008年期间，TOM集团彻底将各事业部门的资产去芜存精，优化成本结构，与此同时亦投入资源提升科技能力，建立具灵活性及兼容性的开放平台，推展手机及互联网一体化服务，取得明显效果。2008年，TOM出版业务的盈利增幅也达到了23%。

The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset.

资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。

The recoverable amount shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets.

可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。

Article 7When either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.

第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新