资产收益

Assets and/or income after meeting the requirements of any other capital classes or borrowings.

资本在符合其他资本分类或借贷条件后对不同的资产和/或收益享有不同的权益。

Wealth - All assets capable of earning income, whether human or material.

财富 -包括所有可产生收益的资产，无论是人力的或物质的。

Then the listed companies having the corrections of accounting errors in the period from 1999 to 2004 were collected as research sample. Then the incidence which spurred the listed companies adjust errors in time was testified by methods of mean value test and multivariate linear regression. The major empirical results are summarized below: the inspection of The China Securities Regulatory Commission, other supervision outside and income quality correlated positively with it. The effect on profits correlated negatively with it. The hypothesis of the CPA firm change and assets-liabilities ratio didn't correlate with it.

然后选取了1999-2004年披露了会计差错更正的深沪上市公司作为研究样本，运用均值检验和Logistic回归方法考察了上市公司立即更正会计差错的动因，实证研究结果表明：证监会的检查、其他外部监管、收益质量与会计差错的立即更正正相关，损益影响程度与会计差错立即更正负相关，而事务所的变更假设和资产负债率假设未能通过显著性检验。

This article is an introduction and summary of retirement pension system, annuity administration management style and classification, investment tool, capital disposition, capital investment supervision and control, return on investment and corporation annuity tax preference aspect in industrially advanced country, such as the US and UK, etc.

本文就美、英等工业发达国家的养老金体制、年金管理的管理方式及其分类、投资工具、资产配置、投资监管、投资收益和企业年金税收优惠形式的情况进行了介绍和总结。

In a bit of good news, you are generally going to pay less tax on a capital asset gain.

在一块好消息，你一般都去少缴税款，对资本资产的收益。

There are 3 main valuation models: income model, capital model and discount cash flow model.

价值评估基本上有三种主要的估价模型：收益的模型；资产的模型与贴现现金流模型。

The first is securities investment, including peculation investment of clients caution money and trusteeship securities. This is the most important bad assets of the current securities companies.

第一种是证券投资类的，包括证券公司挪用客户保证金进行投资、挪用客户托管债券进行投资、承诺保底收益的委托理财投资造成大量投资浮亏，这是当前证券公司最为严重的一类不良资产。

Therefore, research of long-term asset allocation under loss aversion is important and significance to conciliate contravention between safety and performance of pension funds.

因此研究损失厌恶下的长期资产配置对于调和养老基金中收益和安全的矛盾是很重要和有意义的。

Equities buy a slice of a company's future earnings and current assets.

股票是投资于公司未来收益和当前资产的一部分。

At present, the enterprise annuity investments are based mainly on the "pension fund management business on a trial basis", investment bank demand deposits, the central Bank notes, bonds buy-back short-term liquidity, and other products and the ratio of money market funds, funds of not less than 20% of net assets; investment bank time deposits, deposit agreements, bonds, Jinrong Zhai, corporate debt, and other fixed-income products and Debt conversion, the ratio of bond funds, the fund does not exceed 50% of net assets.

目前，企业年金投资的依据是"养老基金管理业务，主要是试行"，投资银行活期存款，央行票据，债券回购的短期流动资金，以及其他产品和货币市场基金的比例，不低于净资产的20％资金，投资银行定期存款，协议存款，债券，锦荣翟，公司债务，以及其他固定收益产品和债务转换，债券基金的比例，不超过基金资产净值的50％。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。