capital surplus
英 [ˈkæpɪtl ˈsɜːpləs]
美 [ˈkæpɪtl ˈsɜːrplʌs]
资本过剩，资本盈余
双语例句
- Chunghwa said months ago that it would strive to make better use of its cash and return some of its T$ 210bn ( US$ 6.32bn) capital surplus to shareholders.
几个月前，中华电信表示，它将努力更好地利用其现金，并将把2100亿新台币（合63.2亿美元）资本盈余的一部分返还给股东。 - As the US capital account surplus is falling, then so, logically, must be its current account deficit.
随着美国资本账户盈余不断下降，理论上美国经常账户赤字也会不断下降。 - The capital surplus oil export country, which is net capital import one, is able to empoly the incomes from oil-products to promote its economic progress.
资本盈余的石油出口国，既是净资本输入国，又能充分利用石油生产的收入来发展国内经济的国家。 - The huge capital flows from surplus to deficit countries, Germany to the eurozone periphery as well as China to America, helped create the loose monetary conditions that encouraged the irresponsible lending that brought on the great recession.
从盈余国家到赤字国家、从德国到欧元外围国家、以及从中国到美国的大规模资本流动，帮助创造了宽松的货币环境，助长了导致大萧条（greatrecession）的不负责任的放贷。 - China has run a current account surplus and a capital account surplus almost uninterruptedly for more than two decades.
20多年来，中国几乎没有间断地保持着经常账户盈余和资本账户盈余。 - Capital surplus oil exporting countries
资本盈余的石油输出国 - China's capital account surplus has multiple causes.
中国资本帐户顺差的形成是由多方面原因所导致的。 - In Chapter Four I explore the prospect for sustainable industrialization under the conditions of labor and capital surplus.
第四章要探讨的问题是，劳动与资本双重过剩条件下现代工业部门是如何实现自身不断发展的。 - Modern financial institutional innovation is a mechanism that transfers capital from surplus to deficit by direct financial market and indirect financial mediation using a series of economic financial instruments.
现代金融制度是通过直接性的金融市场与间接性的金融中介机构，利用一系列的复杂金融工具，将资金剩余方转移到短缺方的机制。 - The Annotation of Labor Category: Commodity, Currency, Capital and Surplus Value
劳动范畴的诠释：商品、货币、资本、剩余价值 - ESOP is based on the theory that human capital and matter capital create surplus value together. And it is also the demand of common governance pattern that stakeholders equally participate in management, decision-making and surplus rights distribution.
国有企业员工持股制度是建立在人力资本与物质资本共同创造企业剩余价值的立论基础上的，它同时也是利益相关者平等参与企业经营决策和剩余权分配的共同治理模式之必然要求。 - There are some disparities between the new accounting system and the current tax law, on the aspect of ownership, such as accepting capital donation and capital form surplus, etc.
新会计制度与现行的税法在所有者权益方面存在着较大的差异。如在接受资产捐赠、盈余公积转增资本和未分配利润转增资本等几个方面的差异。 - The normal method is either to evaluate the value of the goodwill to show it on the book value, or to determine its capital surplus by market system.
具体做法可以是将评估确认的商誉入账，或通过市场化的价格机制确定资本溢价额。 - 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。 - Economic capital refers to the situation that total assets held is larger than the market value of total liabilities in or-der to guarantee a positive capital surplus in a prescribed credit range and time frame.
经济资本是指在规定的置信度和时间范围内，所持有的资产数量要大于负债市值，以保证资产盈余大于零。 - Goodwill and capital surplus
商誉与资本溢价 - After the discussion of the theory foundation and frame of manpower capital accounting benefit distribution, this paper further researches the manpower capital surplus distribution measure model and accounting calculation method.
在探讨了人力资源会计权益分配的理论依据之后，本文就人力资本参与企业盈余分配的计量模式及其构成进行了进一步的探讨。 - The relationship of capital, surplus value and the working class is always concerned by many people in the socialist marketing economy today.
在社会主义市场经济的今天，资本、剩余价值与工人阶级的关系，一直是人们极为关注的课题。 - Human capital has surplus right. We should solve the problems of measuring its economic value and mortgaging human capital.
人力资本拥有剩余权利，必须解决人力资本经济价值的度量问题和人力资本的抵押问题。 - To Analyze the Disadvantage of Accounting Standard by Capital Surplus
从资本公积沿革透析会计准则的理念缺陷 - Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as Reserve Funds of Capital Surplus.
在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。 - Capital pursuing surplus value reflects the nature of capitalism. In socialist market economy, we should make use of the active function of the motivation of pursuing profit maximization in reason.
资本追求剩余价值反映了资本主义的本质，在社会主义市场经济条件下，要合理利用追求最大利润动机的积极作用。 - Reflections on the Category of Capital and Surplus Value
对资本·剩余价值范畴的理论思考 - With overloading of debt burdens and money-loss of long standing, the Principal and interest of liabilities will continuously undermine the stockholders 'equity and gradually use up the reserved profits and capital surplus of an enterprise.
企业债务负担沉重，在长期亏损的情况下，负债本息对企业权益资本的侵蚀便会持续进行，企业预留利润和资本公积将逐渐消耗殆尽。 - As the main direct financing market, stock market is the joint of capital surplus departments and capital shortage departments. Stock market accelerates the flow of capital in all department of economy, and enhances the output level of whole economy.
作为主要的直接融资市场，股票市场连接着资金盈余部门和资金不足部门，促进资本在国民经济各部门的流动，从而提高整个国民经济的产出水平。 - But the research on these issues of human capital on operators and managers in characteristics of human capital enterprise surplus value distribution methods and ways of study.
而对这些问题的研究都着眼于经营者人力资本特性以及经营者人力资本参与企业剩余价值的分配方法和方式的研究。 - Then, in 2001 debt restructuring standard was revised to abolish fair value, and used book value as the measurement basis of assets accounting and no restructure gain was realized. Debt restructuring income gains and losses was included in capital surplus in the revised vision.
于是，我国在2001年对债务重组准则进行了修订，取消公允价值计量，以账面价值作为资产核算的计量基础，并不再确认重组收益，而是将重组收益计入资本公积。 - The both provide a system platform to optimize our society resource, regulate capital surplus and deficiency and utilize the fund efficient.
这些市场都为我国社会资源的优化配置、调节资金余缺导向以及高效的资金运用提供了一个较为系统的平台。 - Converting domestic savings into investment needs some international payment channels, which expands the capital surplus of China.
国内过剩储蓄转化成投资需要借助国际收支渠道，扩大了资本项目顺差规模。