资本损益

The acquisition cost of a property or chattel, plus the cost of any improvements to the property.

用于决定资本的损益，由物业或不动产购买成本加任何修建成本和称。

But the effect on the information content of net income per share and the net income per share after deducting nonrecurring profit per share is not significant.

导致公允价值计量对商业银行每股净利润和扣除非经常性损益的每股净利润的信息含量的影响不显著主要有以下几个方面的原因：首先是样本数据少的局限性导致在公允价值和历史成本两种计量方法下，收益的差异不显著；其次是当前我国商业银行的主要收入来源还是没有流通市值的存贷利差，在估计其公允价值时，存在更多的主观判断而导致的计量误差；再次是监管部门没有把公允价值损益纳入资本充足率中，投资者不认为公允价值损益能传递价值信息和风险信息，因而较少关注公允价值信息；最后，我国证券市场是一个年轻和不成熟的市场，其内部结构和外部环境都处在急剧变化之中，这种大环境和结构性变迁不可避免地影响到研究的结果。

When, say, two types of asset were assumed to be uncorrelated, investors felt able to hold the same capital as a cushion against losses on both, because they would not lose on both at the same time.

如果两类资产被假定为无关，那么投资者认为同一资本可同时用作两种资产的损益缓冲，因为它们不会同时受损。

Starting from human resources capitalization in the financial accounting, the effect of human resources capitalization upon enterprise management is analysed using comparative and analytical method. It is held that the effects are mainly shown in the contents of financial statements and the changes in structures, in current gains and losses and taxations, the enterprise cupital, enterprise financial management and enterprise operation management.

从人力资源资本化在财务核算中表征入手，运用对比分析方法，分析了人力资源资本化对企业管理的影响，认为这一影响主要表现在使财务报表的内容和结构发生变化、对当期损益与纳税的影响、对企业投资资本的影响、对企业理财的影响以及对企业经营目标的影响等方面。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。