This paper recalls the development process of assets and liabilities ma nagement techniques,analyzes and c ompares the merits and demerits of various man-agement methods,and figures out the development trend of the future risk s management.
商业银行为了降低风险增加收益,资产负债管理技术应运而生。
There are two models for assets and liabilities management.
资产负债管理有两种模式,基于我国资本市场和保险业内部管理等方面现状,本文认为现阶段我国保险企业适宜采用资产主导型的资产负债管理模式。
In the first part, The course of theory development of assets and liabilities management by proportion for the western commercial banks is introduced briefly, and the objective and principle of assets and liabilities .
资产负债比例管理是现代国际上商业银行通用的管理方法，对于我国的国有商业银行来说，同样也要按照这一方法来进行经营管理。
The Statistical Research on Asset-Liability of Commercial Banks in Our Country;
我国商业银行资产负债统计研究
The accountant that the balance sheet will adjust the item in the future deals with;
资产负债表日后调整事项的会计处理
Technical Analysis on Teaching the Making of Balance Sheet;
资产负债表编制教学技巧分析
Adjustment of the Fed's balance sheet and its withdrawal mechanism
美联储资产负债表的变化与其退出机制的联系
This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.
按照资产负债观的收益理念,会计收益(即会计利润)与应税收益(即应税所得)之间的差异表现为资产、负债的账面价值与其计税基础之间的差异——暂时性差异。
An very important change of the new accounting principles is transaction from asset-liability view to income-expense view,the hasic of accouting theory.
新《企业会计准则——基本准则》中一个重要的变化就是从收入费用观到资产负债观这一基本会计观念的转变,通过比较阐述了二者不同及其在实务运用中的历史变化。
This study has introduced the relationships between the asset-liability view and the accounting objectives,the measurement of income and assets.
我国新会计准则体系的一个重大变化之一,就是实现了会计理念的更新,而其中最重要的理念更新是实现了从收入费用观向资产负债观的转变。
Using annual data from 75 technology companies listed in Shanghai and Shenzhen Stock Market,it analyzes the factors which affect the debt-equity ratio.
得出结论:我国上市科技企业的总资产负债率与固定资产比例、非债务税盾、盈利能力呈反向关系;与企业规模、成长能力呈正向关系。
With the study of corporate capital structure theory and corporate governance structure theory and the analysis of the present inside and outside operating environment for SOEs, this paper points out that the weak constraint from the creditor and the serious internal control of manager lead to the high debt-equity ratio.
通过研究西方企业金融资本结构理论和公司治理结构,分析目前国有企业的内外经营环境,指出了目前国有企业的高资产负债率的原因在于债权人对企业的约束不力和经营人员内部控制行为严重,前者使得经营者偏好于债务,后者则会导致企业亏损,降低权益资本。
Your balance sheet shows some other obligations.
您的资产负债表表明你的资产负债一些债务。
double account form of balance sheet
复帐户式资产负债表
balance sheet ratios
资产负债表中各项比率
group consolidated balance sheet
集团综合资产负债表
off-balance-sheet item
资产负债表外的项目
classification of balance sheet
资产负债表项目的分类
audited balance sheet
经审计的资产负债表
summary of Balance sheet changes
资产负债变动汇总表
balance sheet-income sheet ratios
资产负债与损益比率
accounting for off-balance-sheet transactions
资产负债表外交易会计
It is our pleasure to submit the balance sheet.
现呈上资产负债表。
Branch Balance sheet
分支机构资产负债表
On the Proper Stability in Debt Law of Balance Sheet;
浅谈资产负债表债务法的适度稳健性
Thinking on Balance Sheet Liability Method for Income Tax;
关于所得税资产负债表债务法的思考
The Comparative Analysis Between the Obligation Method of Balance Sheet and the Obligation Method of Income Statement
损益表债务法与资产负债表债务法的比较分析
Excess of Assets over Liabilities
资产超过负债的溢额
assets pledged as security for liabilities
用作负债抵押的资产
debt to total assets ratio
负债对资产总额比率