capital reserve
英 [ˈkæpɪtl rɪˈzɜːv]
美 [ˈkæpɪtl rɪˈzɜːrv]
准备金，资本储备；资本公积
双语例句
- As the banks struggle to keep their head above water they will also be expected to meet new and stringent capital reserve requirements.
这些银行在努力求生存的同时，还需要满足新的、更严格的资本储备要求。 - Article 38 Owners 'equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc.
第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。 - Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.
第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。 - The premium resulting from issuance of shares at a price above par value shall be allocated to the company's capital reserve fund.
以超过票面金额发行股票所得溢价款列入公司资本公积金。 - In addition, the changes make all forms of trading, particularly "prop" trading, more expensive by forcing banks to hold more capital in reserve to support the activity.
此外，新规定还迫使银行增加资本储备，以支持其活动，这使得各种类型的交易成本都有所提高，尤其是自营交易。 - Article 40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
第四十条资本公积金包括股本溢价、法定财产重估增值、接受损赠的资产价值等。 - The board also proposes that no capital reserve shall be converted into share capital for2006.
董事会还拟定，2006年度不进行资本公积金转增股本。 - According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends. These three patterns have similarity and difference.
按企业会计制度规定，资本公积可转增资本，盈余公积也可转增资本，利润分配还可以发放股票股利，这三者既有一致的地方，又有区别。 - Capital Reserve Accounting: Evolution? Question and Countermeasure
资本公积会计：沿革、问题与对策 - The author argues that the contribution of investment to economic growth is not just limited to increasing capital reserve, but more importantly, it brings about impact on economic structure via investment conduction cycle.
认为投资对经济增长的推动作用不仅仅局限于增加资本存量，更重要的是通过投资传导循环过程对经济结构产生影响。 - By combining theory with practice, this thesis thoroughly studies capital collection, it analyzes the circle of capital of land reserve, at the same time, it also proposes various means of capital collection.
从理论分析入手，结合实践深入研究了土地收购资金的筹集，分析了土地收购资金的循环，构建了多元化、多渠道的筹资体系。 - The major method to solve this problem is to raise the banks 'capital reserve requirement but it can do harm to the banks' efficiency.
解决不稳定问题的主要方式是提高银行的资本金要求，这会损害银行业的效率； - In addition, the conclusion also demonstrates that the two models have some differences in the measuring the capital reserve to some extent.
此外，结论还表现出二者在计量资本金要求上有所差异。 - Urban land reserve is the core sector of administration of urban and urban land. A huge amount capital land reserve needs decides its financing will play a important role in successful implement of land reserve system.
城市土地储备是经营城市与城市土地的核心环节，城市土地储备所需的巨额资金决定了土地储备融资在城市土地储备制度顺利实施中的举足轻重地位。 - In the monetary policy practice of contemporary western country, open market service and legal capital reserve rate, re-discount are called "three main and effective tool" of monetary policy.
在当代西方国家货币政策实践中，公开市场业务与法定存款准备金、再贴现被称为货币政策的三大法宝。 - Identifying the Characteristics of Chinese Accounting from the Change in Detailed Account of Capital Reserve
从资本公积明细科目的变迁看我国会计的特色 - Solvency of an insurance company is composed of capital, reserve, guaranteed funds, free reserve and minimum solvency margin.
而偿付能力的内容包括资本金、保险责任准备金、保险保证金、保险保障基金、总准备金和最低偿付能力额度等。 - The current financial and accounting idea and mode should be reformed, and the subject of "capital stock reserve" should be added under the reality that the manager of enterprise is sharing the residual demand.
应改革现行的财务会计观念与模式，增设待转股本准备科目，以适应企业经理人参与现代企业剩余索取权分享的现实。②客户数据库建立与查询； - In essence, capital reserve is gain. In order to improve accounting treatment of capital reserve and related information disclosure, we should introduce the concept of compensable income and offer compensable income statement.
通过引入全面收益概念，编制全面收益表能很好地改善我国资本公积项目的核算和相关信息的披露。 - There are lots of problems in accounting treatment of capital reserve, although it has been changed for several times.
我国对资本公积的会计处理进行了多次改革，但仍存在诸多问题。 - Although there is an internal stimulation of the innovation in commercial banks, the system of "capital reserve" will weaken their innovation incentive under the oligopoly market condition at present.
即使商业银行存在创新的内部激励，在当前商业银行寡头市场条件下的资金上存机制会削弱其创新积极性； - Inclined to the direct preferential tax-rate of our country, we should advise government to weak direct taxation preference and take indirect taxation preference policy to bring about an advance in high-tech industry of our country, such as accelerated depreciation, and specific capital reserve etc.
针对我国现行税收优惠政策倾向直接优惠的方式，以及借鉴发达国家普遍采取的间接优惠措施，建议政府应该弱化优惠税率等直接优惠方式，更多的采用加速折旧和特定准备金等间接优惠方式。 - Fair value measurement pays more emphasis on reflecting market value of assets and liabilities, the changes in fair value will be credited to the income statement or equity ( capital reserve). It has an important impact on the accounting information system.
公允价值强调资产、负债的市场价值，对于企业资产、负债的公允价值变动将计入损益表或者直接计入所有者权益（资本公积），这就对于企业会计信息的生成产生重要影响。 - Therefore, frequently, insurance need extract general capital reserve to cope with the extreme value risk.
因此保险业通常需要提取总准备金以应对极值风险。 - Measurement attributes reintroduced to the "fair value", instead of the" old maxim book value"; Debt restructuring gains recorded in "non-operating income" recognized as income elements, and no longer included in the "capital reserve".
计量属性重新引入了公允价值，代替了旧准则中的账面价值；债务重组收益计入营业外收入确认为收入要素，而不再计入资本公积。 - Empirical results show that: the correlation between changes in fair value and long-term loans was significant positive; change in fair value included in capital reserve and short-term loans are related.
实证结果证明：公允价值变动损益与企业长期借款显著正相关；计入资本公积的公允价值变动与企业短期借款正相关。 - This paper describes the solvency of these two standards to prepare the Jinnee capital adequacy reserve calculation principle.
本文详细介绍了这两种标准下偿付能力准备金和资本充足准备金的计算原理。 - Then an original monetary policy tool named differential capital reserve is created to control the fierce fluctuation of asset prices.
此后提出了差别资本准备金这一创新的货币政策工具，用以调控资产价格的剧烈波动。 - In the age of knowledge-based economy, the part which human capital has played becomes more and more remarkable. There is also an increasing focus on strengthening investment in human capital reserve. Looking at the world, the worldwide talent crunch is breaking out.
知识经济时代，人力资本在推动经济发展、社会进步过程中发挥的作用越来越显著，人们也越来越注重加强人力资本投资储备。