资本收益

Then, commercial banks distribute economic capital based on risk relevance and establish the most optimized capital disposition model under the dual-restraint of the risk and the profit. Meanwhile, capital distribution model is analyzed through examples.

再次，对商业银行的风险相关性分配经济资本，并建立了风险与收益双重约束下的最优资本配置模型，同时也举例分析了资本配置模型。

Gains from the sale of depreciable property used in business are treated as ordinary income to the extent such gains result in the recovery of past depreciation.

转让销售经营中使用的可折旧资产所获收益中以前折旧的回收的部分会作为常规收入对待该转让中超过折旧回收的收益部分按照资本利得缴税。

Based on the premiers' outcome, puts forward suggestion to perfect the research in this field.

基于前人成果，本文提出了重新界定人力资本投资收益、完善人力资本投资成本内容、改进人力资本投资决策方法等方面的建议，以期为该领域的研究添砖加瓦。

Utilize debt-financing not only increase enterprise's fund, but also improve total assets profit rate when interest rate of debt is lower the profit rate of capital, which is supported by tax shielder function and financial leverage that can increase enterprise's total income, and improve enterprise' s value.

利用债务融资不仅是增加企业资金的主要渠道，而且在企业总资本盈利率大于债务资本利息率的情况下，会通过利息抵税作用和财务杠杆作用增加企业总收益，提高企业资本价值。

At last, for the needs of fully building a welloff society, this chapter posed the feasability of the transfer of peasant workers to the human capital, getting the result that peasant workers is the core in the aim of fully building the welloff society.In chapter 5, we took Qingdao as an example, made an analysis of peasant workers human capital transfer benefit. In the analysis, we found that the male education benefit rate is slightly lower than female; peasant workers working in service is a little bit lower than industry and construction; peasant workers from Qingdao city is higher than that from outsided Qingdao.

最后，该章根据全面建设小康社会的需要，探讨全面建设小康社会中农民工向人力资本转化的可行性，得出农民工人力资本发展是全面建设小康社会目标的核心动力的结论；第五章主要通过实证研究，以青岛市为例，对农民工转化为人力资本进行了成本收益分析，在实证分析中我们发现，男性教育收益率略低于女性，在服务行业工作的农民工教育收益率略低于工业和建筑业农民工，来自青岛大市的农民工教育收益率高于来自青岛以外地区的农民工。

The thesis abide by the thoughts, I redescribe 4 kinds of production resources and call entrepreneur ability, complex labor and human capital as knowledge capital, discussing and arguing owner of knowledge resources will be mainbody of revenue distribution.

本文依据上述指导思想，对生产要素的4种表现形式进行了重新划分，将企业家，劳动要素中分离出来的复杂劳动，资本要素中分离出来的人力资本合称为知识资本，探讨和论述了知识要素所有者将成为参与收益分配的主体。

At the same time, human capital focuses that human capital as a capital has no feature of deceasing marginal earnings because of human beings increasingly accumulative creativity, which leads to its theoretical breakthrough.

它从理论上将&人&与&资本&的某些特性进行嫁接，强调&人&作为资本时要追求自身投入的最大回报，而这种回报是不具有普遍资本边际收益递减的特征，因为&人&本身所特有的创造性以及不断积累的创造性使其回报有递增的趋势。

Thef effect of option positions on the return distribution of stocks and stock port-folios is analyzed, and the approximate calculation of return distribution of optioned portfoliosis studied based on Sharpe's capital asset pricing model.

分析了期权地位对股票收益分布的影响，并以资本资产定价模型为基础，研究了具有期权地位的组合证券期望收益和风险的计算，以及收益分布的近似估算方法。

Due to the above problems in ascertaining capitalization rates, it can be assumed that capitalization rate is one of the main factors in causing risks in REA. Thus, the ascertaining of capitalization determines the accuracy of profitable housing properties appraisal. On the other hand, it indirectly influences the rationality of the re-composition of capitals and the structural modulation. Furthermore, it influences the legitimate rights of the privies involved in real estate dealings; it influences the standardization of real estate markets; it influences the risks involved in real estate financing; it also influences real estate taxation.

因此资本化率的确定直接影响收益型房地产估价的准确性，间接影响资产重组和结构调整的合理性，影响房地产交易各方当事人的合法权益，影响房地产市场的规范性，影响房地产融资风险、房地产税的征管工作等各方面；而且目前，对资本化率的确定方法并不统一，有着多种做法，有时这些做法的估价结果相差极大，因此，对资本化率进行深入研究是非常有必要的。

Therefore, to the constitution of salary, we should break single wage form, draw human capital to participate in the revenue distribution, acknowledge the existence of intelligence human capital property rights, and allow certain ...

承认人才人力资本产权的存在，并允许以其人力资本参与公司收益分配，这也是留住人才和解决人才激励不足的关键。在探讨了人力资源会计权益分配的理论依据之后，本文就人力资本参与企业盈余分配的计量模式及其构成进行了进一步的探讨。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。