资产收益

The increase of these current assets are deducted from net income, the increase of current liabilities such as accounts payable, accrued liabilities, income taxes payable are added to net income.

相应地，这些流动资产的增加额要从净收益中减去，像应付账款、应计负债、应付所得税等流动负债的增加额要加到净收益上。

From the land-use system has nearly 20 years, the premium paid land use management in advance, optimizing the allocation of land resources, the rational allocation of land proceeds, the asset value of land, not to guarantee state land revenue loss, promote land market development, and played an important role.

从土地使用制度改革至今近20年中，地价管理在推进土地有偿使用、优化配置土地资源、合理分配土地收益、实现土地资产价值、保证国有土地收益不流失、促进土地市场建设等方面发挥了重要作用。

According to the model, an asset's or stock's return equals risk-free return plus risk premium.

即资产或股票的收益等于无风险收益加风险溢价。

The money-market mutual-fund industry would have loved to have earned one and change on its two trillion in assets,' said Lou Crandall, economist with Wrightson ICAP, a Wall Street fixed-income research firm.

华尔街固定收益研究公司Wrightson ICAP的经济学家克兰德尔说，货币市场共同基金行业所持的2万亿美元资产要是能实现1%左右的收益它们就很高兴了。

According to China Everbright Bank branch in Jinan fiscal manager, said the sun set on the 5th asset management plan is "Everbright Sunshine" series of products together another silver certificate, a new work, flexible style of sound, steady income for the highest in the A-share market the prospect of not clear, the sun set on the 5th asset management plans to hedge the value of individual investors is a good choice for family financial planning, rational distribution of the assets of the ideal investment tool.

据中国光大银行济南分行理财经理表示，阳光五号集合资产管理计划是"光大阳光"系列产品银证联手的又一款全新力作，风格稳健灵活，收益稳中求高，在A股市场前景暂不明朗的情况下，阳光五号集合资产管理计划将是个人投资者避险增值的上佳选择，也是家庭理财规划、合理配置资产的理想投资工具。

State-owned property investor system is a sum of a series of systems such as property representative system,management and administration system,rewards and punishments system and so on.

国有资产出资人制度是国有资产的资产代表制度、经营管理、奖惩和收益等一系列制度安排的总和。

In banking books, they can be reported at "amortised" cost, so financial institutions would not have to report further falls in market prices and gains would be spread evenly over the lifetime of the assets.

在银行业账户中，这些金融资产可作为&已摊销&成本，这样金融机构就不必再报告这些资产市场价格的进一步下跌，而收益将在资产的有效期内被均匀地分摊。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

An economic theory that determines prices of assets and the associated risk premia for each kind of pervasive risk assets face, on the assumption that the expected return of an arbitrage portfolio is zero.

一种经济理论，在假设套利资产组合的预期收益为零的条件下，确定资产价格及每种具有普遍性风险的资产所面临的相关风险溢价。

Arbitrage pricing theory - APT An economic theory that determines prices of assets and the associated risk premia for each kind of pervasive risk assets face, on the assumption that the expected return of an arbitrage portfolio is zero.

套利定价理论一种经济理论，在假设套利资产组合的预期收益为零的条件下，确定资产价格及每种具有普遍性风险的资产所面临的相关风险溢价。

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。