金融公司

Emerging competition between TICs and banks, and first signs of the erosion of the Credit plan, led to the first of the clampdowns on TICs of the reform period, and in the consolidation of 1982, non- financial institutions were forbidden to set up TICs, and only banks were permitted to enter this business.

当信托和银行产生竞争的时候，信贷计划就不能较好的实施，这就导致了1982年中国信托投资公司的第一次改革，非银行金融机构被禁止设立信托部门，只有银行被允许进入这一领域。

For instance, the Obama plan expands the number of executives subject to so-called clawback restrictions, which would force them to repay the company if they're found to have knowingly engaged in financial misstatements, from five to twenty-five.

例如，奥巴马计划扩大了一些高管受到所谓递减的限制，这将迫使他们偿还公司如果他们发现有故意从事金融误报，从5到05年。

Technology may have contributed to the crisis in other ways. IT systems have led to a "deskilling of the risk process", says Steve O'Sullivan of Accenture, a consultancy.

IT技术可能还在其他方面助长了金融危机，埃森哲公司的顾问Steve O'Sullivan认为，它导致了&降低了风险过程中的技术水平&。

However, Kiran Karnik, former president of the Indian software trade body Nasscom, said the global financial crisis and high regulatory costs in the US have been strong deterrents for Indian groups looking at the US.

然而，印度软件贸易组织印度国家软件和服务公司协会前主席基兰卡尼克表示，全球金融危机和美国高昂的监管成本对考虑在美上市的印度企业形成了重大威慑。

After obtaining a degree in accounting and finance she chose to study with ACCA , and started her career with Seagram Distillers, before moving to ABN Amro.

在获得了会计和金融专业学位后，Amy决定考 ACCA ，并开始在Seagram Distillers酒业公司工作，后又转到荷兰银行。

Whereas growth in stock trading is constrained by the number of firms listed—not to mention regulations such as Sarbanes-Oxley—derivatives are limited only by the capacity of financial eggheads to concoct new contracts.

而股票的交量受上市公司数量的限制，更不用提诸如萨-奥法案之类的监管限制。而衍生品只受限于金融狂想家们编造新合约的能力。

These are medium-term financial instruments falling somewhat between short-term Eurocurrency bank loans and long-term Eurobonds that corporations, banks, and countries can use to borrow funds in a currency other than the currency of the nation in which the notes are sold.

这些是中期金融工具，其期限介于短期银行贷款和长期欧洲债券之间，因此，公司，银行和各国都可以用他来筹措资金，这些资金均为出售债券所在国的货币意外的货币。

The following factors, among others, could cause actual results and future events to differ materially from those set forth or contemplated in the forward-looking statements: defaults on or non-renewal of leases by tenants or renewal at lower-than-expected rent or failure to lease at all or on favorable terms, decreases in real estate values and impairment losses, increased interest rates and operating costs or greater-than-expected capital expenditures, our failure to obtain, renew or extend necessary financing, re-financing risks, risks related to our obligations in the event of certain defaults under co-investment ventures and other debt, risks related to debt and equity security financings, difficulties in identifying properties to acquire and in effecting acquisitions, our failure to successfully integrate acquired properties and operations, our failure to divest properties we have contracted to sell or to timely reinvest proceeds from any divestitures, our failure to contribute properties to our co-investment ventures, risks and uncertainties affecting property development, value-added conversions, redevelopment and construction (including construction delays, cost overruns, our inability to obtain necessary permits and public opposition to these activities), our failure to qualify and maintain our status as a real estate investment trust, risks related to our tax structuring, failure to maintain our current credit agency ratings or to comply with our debt covenants, environmental uncertainties, risks related to natural disasters, financial market fluctuations, changes in general economic conditions, global trade or in the real estate sector, inflation risks, changes in real estate and zoning laws, a continued or prolonged downturn in the U.S., California or global economy, risks related to doing business internationally and global expansion, risks of opening offices globally, risks of changing personnel and roles, losses in excess of our insurance coverage, unknown liabilities acquired in connection with acquired properties or otherwise and increases in real property tax rates.

以下因素可能会导致实际结果和未来事件与前瞻性陈述产生重大出入：承租人拖欠租金或者不续租；利率以及经营成本的提高；我们未能获得必要的外部融资；再融资的风险；与合资项目和其它债务发生特定违约时我方承担的义务有关的风险；与债务和股权融资有关的风险；确定拟收购的物业以及完成收购过程中遇到的困难；我们未能成功整合收购的物业和业务；我们未能剥离已经签约出售的物业或未能及时将剥离带来的收益再投资；影响物业开发和建设的风险和不确定性（包括建设延期、费用超支、我们无法获得项目建设所需的必要批准以及公众对项目开发建设的反对等）；我们无法获得或者维持作为房地产投资信托公司的资质；与我们的税收策划有关的风险；无法保持我们目前的信用评级；环保方面的不确定性；与自然灾害有关的风险；金融市场的波动；整体经济状况或者房地产业的变化；房地产和城市规划法律的调整；美国、加利福尼亚州或者全球经济的衰退；与开展国际业务和全球扩张有关的风险；保险范围之外的损失；与被收购的物业有关的或者其它未知责任以及房地产税率的提高等。我们的成功还依赖于总体经济走向，包括利率、所得税法、政府监管、立法、人口总数变化以及我们在10-K表中作的截至2009年12月31日的季度报告中&风险因素&和其它标题项下阐述的其它问题。

This paper use the normative analysis to analyses the investment property, debt restructuring, exchange of non-monetary assets, financial instrument and non-same control business combinations, which have mainly quoted the fair value measurements in the new accounting standards. Concerned about the fair value of the property listed on the application of China's impact on corporate profits. From the process of the practical application of the fair value ,analyses the mian factors which lead the fair value to become a profitable enterprise instrument manipulation again, and propose the relevant solutions.

本文主要采用规范分析法，对新会计准则中投资性房地产、债务重组、非货币性资产交换、金融工具和非同一控制下的企业合并这几个重点引用公允价值计量属性的会计准则进行分析探讨，关注公允价值计量属性的应用对我国上市公司利润产生的影响，从公允价值实际应用过程中分析导致其可能再次成为企业操纵利润的主要因素，并提出相关的解决对策。

Although the research concluded before this week's banking crisis, three of the five biggest fallers were financial firms: Citi, Morgan Stanley and Merrill Lynch.

该调查是在这个星期的银行危机之前完成的，但是3个跌幅最大的公司仍是金融行业：花旗，摩根士丹利和美林证券。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。