Junior security a security that ranks below others in regards to claim on assets and income.

Then the specific differences between standards of capital assets and income tax are analyzed.

随后本文对固定资产准则与企业所得税法的具体差异一一进行了分析比对，从实务上对二者的差异进行了探讨。

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On Influence of Depreciation Preparation of Fixed Assets on Income Tax Accounting

企业固定资产减值准备影响所得税会计的分析

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Standards of capital assets and income tax are different, too.

同样，固定资产准则与企业所得税法之间也存在差异。

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In 2005, the current ratio was 49.15%, the speed ratio was 44.75%, the property debt rate was 49.92%, the fixed asset income rate was 0.16% and the current assets income rate was 0.68%.

2005年流动比率为49.15%，速动比率为44.75%，资产负债率为49.92%，固定资产收益率为0.16%，流动资产收益率为0.68%。

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The enterprise's learning capacity, reaction speed and adaptability will replace the traditional funds scale, market share and indicators of assets income ratio and become the important factors for an enterprise's success.

企业的学习能力、反应速度和适应能力将取代传统的资产规模、市场份额和资产收益率指标，而成为决定企业成败的重要因素。

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The evidence obtained through analysis is that the change of such index in loss-incurring enterprises is the major reason for the sharp decrease of net assets income rate in Shenzhen stock market.

我们得到的证据是：已处于亏损境地企业的该指标变动，是深市净资产收益率大幅下降的最主要因素；

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It finally finds that net assets income rate, capital adequacy ratio, total assets and share ratio of the largest shareholder, have significant correlations.

最终发现：总资产收益率、资本充足率、总资产规模和第一大股东持股比例因素均与银行高管薪酬显著相关。

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Over the past, it focused more on the annual total profit and net assets income ratio as two basic indicators to evaluate an enterprises' business performance.

过去评价一个企业的经营绩效，更多地侧重年度利润总额和净资产收益率两个基本财务指标。

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The purpose of this paper is to analyze and explore the regular patterns of the net assets income rate change so as to provide some reference for related research.

本文旨在分析和探讨净资产收益率变动的规律，以为相关研究提供思路。

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So want from property right, market, legal system, propagate in many aspects to control synthetically, could strengthen the management of the land assets income effectively.

因此，要从产权、市场、法制、宣传多方面综合进行治理，才能有效地加强土地资产收益的管理。

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How to accurately measure the volatility of assets income has been one of the core research issues in the financial sector.

如何准确地测量金融资产收益的波动一直是金融领域研究的核心问题之一。

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The land assets income of the loss, real for land owner's deserved land rent amount.

流失的土地资产收益，实为土地所有者应得的地租量。

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Analysis of the Affecting Factors in the Sharp Fluctuation of Net Assets Income in China's Listed Companies

我国上市公司净资产收益率剧烈波动的影响因素分析&来自深圳A股市场2001年度的证据

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The simulation results are useful for product quality and the profile designed in continue roll forming.

获得的结果对连续辊弯成形中的产品质量的控制和孔型的优化有着重要意义.

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The method is validated with roll forming process with 12 passes of section with outer edge.

通过模拟外卷边槽钢的12道次辊弯成形过程,验证了方法的有效性.

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We have advanced equipments and fully automatic production lines of color steel roll forming.

本公司拥有多条国内最先进的全自动压型钢板生产流水线.

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Based on the principle of plate roll forming, a lock joint former is developed.

运用板料滚压成形原理, 设计研制了通用的咬缝成型机.

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There are many influence factors on producing crack of hot rolled strip coil during roll forming.

导致热轧板卷冷弯开裂的原因很多.

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This paper a new method in customized cut-off cold formed profiles steel roll-forming line.

介绍据此设计的在线飞剪机的结构和组成,该机实现了型钢的快速无屑在线不停机切断,提高了型钢的断面质量和定长切断精度.

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A new way for determinating of deformation reference of roller design in roll forming is forward.

提出了一种滚压成形中辊轮设计变形基准确定的新方法.

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