资本化

The direct causes of education field of education field are the external structuresand the actors\' habitus in the field,in which the interspatial and tiered school systemis its static education structure cause,and the mechanism of the competitive capitalobtaining with the eleven-plus system as its technical selection is its dynamiceducation structure cause.The habitus of the State,the habitus of the educationadministration service,the habitus of the school,and the habitus of teachers are thecauses of the habitus of the problem of elite-role-training of school education.

其中层级化等级化的学校系统是学校教育角色化问题的静态教育结构根源，而考试制度与技术选择的竞争性资本获取机制则是学校教育角色化的动态教育结构根源；而教育场域中国家、教育行政部门、学校和教师对资本搏取与利益追求的欲求是导致学校教育角色化问题的生存心态根源。

Accordingly, this paper evaluates intellectual capital from two periods. The first period is to evaluate value creation potential of intellectual capital; the aim is to see the dynamic change of intellectual capital quantity. The paper sums up static state quantity, combination efficiency and structural extent these three factors which influent on intellectual capital creation potential. Paper uses FA in the evaluation; the second period is to evaluate intellectual capital value using ability. The aim is to expose the using efficiency of intellectual capital. The research of this period is studied from internal enterprises and external ones. Internal factors come from enterprises bestir intellectual capital, external factors come from competition extent. On the base of theory analysis, the relationships which intellectual capital bestirs mode and competition extent do to intellectual capital value contribution come out. This period uses AHP to evaluate intellectual capital.

与之相对应，本文从两个阶段对智力资本进行评估：第一阶段是智力资本价值创造潜力的评估，目的是衡量智力资本存量的动态变化，本文从智力资本存量积累的特点入手提炼出静态存量、投资效率、组合效率和结构化程度四个影响智力资本价值创造潜力的决定因素，并将因子分析法引入了具体的评估过程；第二阶段是智力资本价值提取能力的评估，以揭示企业对智力资本的使用效率，本文的研究从企业内部和外部两个方面展开，内部因素归结为企业对智力资本的激励，外部因素则归结为竞争强度，在理论分析的基础上，得到了智力资本激励方式和竞争强度对智力资本价值贡献的作用关系，运用层次分析法对之进行评估。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue inc

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。关键词：固定资产；折旧；借款利息资本化；税收收益

Mytilineos management added that they had hired a specialist and two advisors to assist with the monetarization of Aluminium of Greeces real estate portfolio and that the company has realized a capital gain of 1.7 mln eur from the sale of its headquarters in central Athens.

Mytilineos管理层表示，公司已经雇佣了一名专家和两位财政顾问莱协助希腊铝业不动产的资本化经营，并且其在雅典的销售额已达到1700万欧元。

With regard to this last question, we might note in passing that Thompson, while rightly restoring laboring people to the stage of eighteenth-century English history, has probably exaggerated the opposition of these people to the inroads of capitalist consumerism in general; for example, laboring people in eighteenth-century England readily shifted from home-brewed beer to standardized beer produced by huge, heavily capitalized urban breweries.

对最后一个问题而言，我们应当注意到，在过去，汤姆逊虽然正确恢复了劳动人民在十八世纪英国历史舞台上的地位，但整体而言可能夸大了他们对资本主义消费方式侵蚀的抵抗情绪。例如，十八世纪英国的劳动人民迅速从家酿的啤酒转而饮用由那些大规模、高度资本化的城市酿酒厂生产的标准化啤酒。

Now, suddenly, it has become very important to all preparers of financial statements, as entities no longer have a choice regarding the capitalisation of borrowing costs.

现在，突然间，它已经变得非常重要，所有财务报表编制者，作为实体不再是有选择的关于借款费用的资本化。

All EU bank supervisors should conduct stress tests to gauge their banks' exposure to risky sovereign debt; those who fail should be re-capitalised or closed to ring-fence the problem.

所有欧盟银行监管机构应进行压力测试，以衡量他们的银行风险暴露的主权债务；那些谁不应该被重新资本化或关闭圈定的问题。

The truth is that the West has a thinly capitalised banking system that is being allowed to earn its way back to health.

事实上，西方国家有一套完美的高度资本化的银行体系，可被允许自谋其路恢复赢利状态。

Capitalising of mismatching profit since assets and liabilities are not value consistently.

对信用风险的风险溢价进行资本化就是一个例子。

Patras is the largest shareholder of CNET, CNET has criticized the management did not play the potential for capital operations, and suggested that thorough cleansing of the board of directors and executives.

帕特拉斯是CNET的第一大股东，一直批评CNET管理层没有发挥潜力进行资本化运作，并提议彻底清洗董事会和高管层。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。