By combining the development situation of our capital market,institutional investors,professional manager and investor education level,it puts forward that listed companies in China,to enhance corporate governance and promote modern enterprise system construction,should choose and borrow the permanent capital structure of Japan and German rather tha.
从国内外股权结构研究综述入手,分析了股权结构选择的影响因素,并结合我国资本市场、机构投资者、职业经理市场等发展状况以及投资者教育程度,提出在现代企业产权制度建设中,我国上市公司不宜急于进行股权分散,应选择和借鉴日德的永久资本模式,以加强公司治理,推进现代企业制度建设。
This article first analyzes three accounting methods for purchased goodwill accounting treatment in some countries,and then points out their theoretical unfitness and realistical shortcoming, and finally suggests that goodwill should be recognized as a kind of permanent asset.
本文在分析了有关国家对外购商誉的会计处理方法后 ,指出摊销商誉的不合理之处以及实务中的困难 ,最后 ,提出应将商誉作为永久性资产并采用类似于成本与市价孰低法的会计方法对其进行期末计价处
The capital paid in by stockholders is regarded as permanent capital, not ordinarily subject to withdrawal.
股东缴入的资本作为公司的永久资本,一般不能提用。
Common stock is paid-in capital. It is regarded as the perma- nent capital of the business because it is not subject to with- drawal by the stockholders.
普通股孤本属于投入资本,它被看作是公司的永久资本,因为股东不能抽回自己的本金。
branch long-lived assets
分支机构永久性资产
The original typed dissertation and a carbon copy become a permanent part of the institution's library sources.
论文打字原本和复写纸副本中的一份是学校图书馆永久资料的一部分。
Eligible households are offered permanent rehousing.
合资格的家庭可获得永久安置。
Commission on Permanent Sovereignty over Natural Resources
自然资源永久主权委员会
every adult permanent resident will be eligible to vote.
所有成年的永久性居民都有资格投票。
application for verification of eligibility for permanent identity card
核实永久性居民身份证资格申请书
The aromas of our cooking pot need to linger permanently on foreign lands.
本地美食应该永久性地在外地留香。
We consider pricing problem of the perpetual Bermudan option.
本文研究永久百慕大期权的定价问题.
Since then, the Belgian government has set up a permanent framework to encourage the repatriation of funds.
从那以后比利时政府建立了一个永久的框架,从而鼓励资本回笼到国内。
Once man has eliminated capitalism, he will attain the era of perpetual peace, and there will be no more need for war.
人类一经消灭了资本主义,便到达永久和平的时代,那时候便再也不要战争了。
Actiones perpetuae
永久诉讼,永久诉权
A plant having no permanent woody stem;an herb.
草本植物,花草没有永久木茎的植物;草本植物
From the economic point of view, working capital is made up of the net current assets and permanent short-term liability.
经济学视野下营运资金为永久性流动资产,即一般意义上的营运资金与永久性流动负债之和。
The council relocated its Information Centre to its new permanent office during the year.
年内,该局把资讯中心搬迁到新的永久办事处。
The Permanent Sovereignty of Natural Resources,WTO Rule and Privatization or Marketnization;
自然资源永久主权、WTO规则及私有化或市场化
The Government administers a long-established policy of localisation of the Civil Service, which gives preference in recruitment to candidates who are permanent residents of the HKSAR.
公务员本地化政策由来已久,政府会优先聘用香港特区永久性居民。