Part Two: This part puts emphasis on the basic theory of Intangible Assets Valuation and Income Approach.

Empirical Analysis on the Relationship between Fixed Assets Investment and Income Increase of Rural Household

农户固定资产投资与收入增长关系的实证研究固定资本，股本，生产性固定资产

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The paper discussed confirmation and estimation of the enterprising assets, income and cost of commercial forest under the prerequisite that commercial forest is managed and accounted by way of enterprise, integrated with the character of the forest resource production and fund movement.

本文结合林木资源生产及资金运作特点，探讨了在商品林生产采取企业式经营、核算的前提下，商品林企业林木资源资产、收入、成本、费用的确认及计量问题。

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China's "accounting system for business enterprises" provides that enterprises should following prudence principle in accounting auditing, that is, neither over-evaluate assets or income nor count less debts or expenses, nor propose secret reserve.

我国《企业会计制度》规定企业在进行会计核算时，应当遵循谨慎性原则的要求，不得多记资产或收益，少记负债和费用，但不得计提秘密准备。

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The transaction of mergers and acquisitions is a complex system engineering project. The dealer increases its assets, income and competitive power through the transaction. However, M& A is also full of risk and trap.

并购活动是一项复杂的系统工程，通过并购可以扩大资产、提高收益、提升竞争力，但它也充满了风险和陷阱。

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Under the assumption that assets liquidation income obeys logarithm normal distribution and fitting distribution, the safety debt scale of nonperforming asset pool was deduced conversely while controlling the default probability.

假设资产变现收入在对数正态分布和拟合分布下，控制违约概率倒推不良资产池的发债规模，从理论上解决了安全发债规模的确定问题。

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This is mainly four categories of indicators, including indicators of capital adequacy, liquidity adequacy index, safety index of assets, income and reasonable indicators.

本文提出的指标分为四类，包括资本充足率指标，流量指标充足，资产安全指标，收入合理的指标。

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Top government officials are required to disclose their personal assets, income, liabilities and business relationships as a practice of transparency in the government.

与此同时，为了提高政府的透明度，所有高层官员必须公开个人资产、入息、负债和各种业务关系。

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According to the traditional financial theory, mobilizing increase of consumer spending, must take into consideration the level of the residents total assets and income.

而根据传统金融理论，调动居民消费支出增加，必须充分考虑到居民资产总量和居民收入水平。

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From the commercial bank assets and income structure can see, credit may exists is the risk of commercial bank risk mainly focused on the field.

从商业银行的资产和收入结构可以看出，信贷方面可能存在的风险是商业银行风险的主要集中领域。

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To strengthen financial administration means to mainly strengthen budget, assets, income, expenditure management and the analysis of financial affairs.

加强财务管理主要是加强预算、资产、收入、支出管理和财务分析。

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

次级证券在资产与收入索偿权方面，等级较低的证券。

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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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