The Comparison of Transforming Loar Cost to Capital Between Chinese and American Accounting Standard

  • 中美会计准则关于借款费用资本化处理的比较与思考
  • 来源:互联网摘选更新时间:2025-01-20 13:09:54

  • 重点词汇
  • costn.费用;价钱;成本;诉讼费用;成本价;努力;代价;
  • ofprep. 关于;属于…的;由…制成;
  • Chinesen. 中国人;华人;中文;汉语;华裔;中国话
  • andconj. 和,与;而且;于是,然后;因此;
  • standardn.标准;军旗;
  • comparisonn.比较;相比;
  • capitaln.首都,省会,中心;资本;(借款等)本金;大写字母;柱顶;
  • accountingn.会计;会计学;记账;
  • 相关例句
1、

Usually asset liability ratio, equity ratio, and other indicators to show that the capital structure.

在企业中。通常用资产负债率、产权比率等指标来表示资本结构。

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2、

The core of the modern commercial banks' asset liability ratio management is their supervision via capital adequacy ratio.

现代商业银行的资产负债管理的核心内容是银行资本充足率的管理。

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3、

Implement asset-liability ratio management;

实行资产负债比率管理;

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4、

In the evaluation of loan capacity, I use the ratio of asset liability and the ratio of stock right mortgage loan to give an integrated evaluation of the target enterprises' loan capability.

在企业贷款能力评价中,本文选用资产负债率和股权质押贷款率综合评价目标企业的贷款能力。

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5、

The issuance of CP can reduce financing costs greatly, especially for large company. The company also can adjust enterprise debt structure based on the need to form optimal asset liability ratio.

短期融资券的发行还可以大大降低公司特别是大型公司的融资成本,公司还可以根据自身的需要及时的调整企业的负债结构,从而形成更优的资产负债比率。

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6、

Section three defines capital structure which is defined to asset liability ratio in this paper, and analyzed its statistical feature.

第三部分对资本结构作了界定,本文将资本结构定义为资产负债比率,并分析了民营上市公司资本结构的统计特征。

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7、

According to the results of empirical study, current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio, and in direct proportion to equity interest and long term/ short term liabilities;

实证结果表明,我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比,而与公司的股东权益比、长短期负债比成正比。

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8、

The growth potential of corporate value is in direct proportion to asset return ratio, and in inverse proportion to asset liability ratio, equity interest and long term/ short term liabilities.

公司的价值成长能力与公司的资产报酬率成正比,而与公司的资产负债比、股东权益比、长短期负债比成反比。

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9、

In addition, the correlation of company size, asset-liability ratio with IPO underpricing is negative; market sentiment is positively correlated with IPO underpricing; the relationship between underwriter reputation and IPO underpricing is not obvious.

另外,与企业个体特征相关的公司规模、资产负债率与IPO抑价负相关;市场情绪则与IPO抑价正相关;承销商商誉与IPO抑价的关系并不明显。

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10、

Secondly, it test the relation of industry lifecycle and financing decision-making by using Pearson correlativity method.

其次,通过分析各行业资产负债率与行业销售利润率、行业销售收入之间的Pearson相关关系,检验行业生命周期与融资决策行为的关系。

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11、

So, with margins and leverage declining, ROEs are unlikely to return to pre-credit crunch levels.

因此,由于利润率和资产负债率均不断下降,ROE不太可能重返信贷危机爆发前的水平。

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12、

The proportion of the state-owned share and the concentration of ownership respectively has a significant correlation with asset-liability ratio in a shape of" U";

国有股比例、股权集中度分别与资产负债率呈显著U形关系;高管持股比例、企业变现能力、资产抵押价值、经营风险与资产负债率无显著相关性;

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13、

Secondly, the low rate of corporate assets and liabilities and instability.

二是企业资产负债率偏低且不稳定。

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14、

Empirical part, we start the main competition from the products on the total debt ratio, long-term asset-liability ratio and the current asset-liability ratio of three indicators for empirical analysis.

实证部分,本文主要用产品市场竞争程度指标,对总资产负债率和长期资产负债率两个指标进行实证分析。

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15、

An Analysis of the Factors Affecting the Changes of China's Industrial Assets-liability Ratio

影响我国工业企业资产负债率变化的因素分析

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16、

The Empirical Research of Listed Companies in the Optimal Asset-Liability Ratio

上市公司最优资产负债率的实证研究

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17、

Repsol would then have to write it down, lifting group gearing by 400 basis points to 42 per cent by year-end, Macquarie estimates.

麦格理(Macquarie)估计,雷普索尔将不得不进行相应减记,使年底集团资产负债率提高400个基点,至42%。

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18、

Cautiously Control Asset to liability Ratio while Financing in Debt

负债融资需慎重把握资产负债率

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19、

Moreover, debt ratio and income tax rate will also affect firm's investment behavior arising from stockholder-bondholder conflicts.

此外,资产负债率、企业所得税率等因素都会影响股东-债权人利益冲突引起的投资行为。

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20、

The Granger examination indicated that the interest rate influenced the capital structure of listed company.

Granger因果检验则表明资产负债率受利率因素的影响。

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