Article 37 Long-term liabilities refer to the debts which will be redeemed after one year or an operating cycle longer than a year, including long-term loans payable, bonds payable, long-term accounts payable, etc. 第三十七条长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务,包括长期借款、应付债券,长期应付款项等。
Backing a power station in Vietnam, secured against the future income of the plant, might seem a good bet to a pension fund manager looking for assets to match long-term liabilities. 投资者的日子也没有好过多少。对一名物色资产以匹配长期负债的养老基金经理来说,投资越南的一座发电站并以该电站未来的收益作为担保,似乎是个不错的押注。
Actuaries put a financial value on risk for instance, the chances of a hurricane destroying a beachfront home or the long-term liabilities of a pension system. 精算师的工作是对风险给出一个经济数值。例如,飓风摧毁一幢临海别墅的可能性,或某养老制度的长期负债。
If they cannot demonstrate effective assessment and management of these short-term and long-term liabilities, their creditworthiness may suffer and their financing costs will rise. 如果他们不能有效地评估和管理这些短期和长期负债,公司信誉或将遭受重创,融资成本就将上升。
Long-term liabilities are obligations that do not qualify as current liabilities. 长期负债是指不符合流动负债条件的负债。
Long-term liabilities and long-term investments 长期负债与长期投资
Long-term liabilities are measured in accordance with historical cost principle. 长期负债按照历史成本原则计量。
Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities. 搪塞典质借债、长久租赁、搪塞长久单据,跟搪塞债券皆是长久欠债的一些例子。
The venture, approved in principle yesterday by the country's insurance regulator, could open the door for other Chinese insurers seeking to diversify their assets and match their long-term liabilities. 中国保监会昨日原则上同意了双方设立合资企业。这家合资企业的设立,可能会为其它寻求将资产多元化、满足长期负债需求的中国保险公司打开大门。
The financing activities include all activities related to the long-term liabilities, the stockholder's equities and other financing items. 筹资活动包括所有与长期负债、股东权益以及其他筹资项目有关的活动。
Bonds payable are the typical example of long-term liabilities. 应付债券是长期负债的典型例子。
Long-term liabilities shall be shown by item of long-term loans, bonds payable, long-term accounts payable in accounting statements. 长期负债应按长期借款、应付债券、长期应付款项在会计报表中分列列示。
Analysts say local insurers and pension funds will not be able to meet their long-term liabilities unless they invest some of their money into higher-yielding foreign securities. 分析人士表示,除非将部分资金投资于收益率较高的外国证券,否则本土保险公司和养老基金将无力偿还长期债务。
Long-term liabilities are debts of a business that will not be paid within the current operating cycle. 长期负债就是一家公司的债务,这些债务在当前的经营周期内不能被支付。
Long-term liabilities which become payable within the corning year are reclassified in the balance sheet as current liabilities. 长期负债中将在下一年内支付的部分,在资产负债表中应重新归类为流动负债。
Long-term property growth should be exactly what pension funds are looking for to match their long-term liabilities. 长期的物业资产增长应该正是养老基金寻求用以匹配其长期负债的对象。
The demand for inflation protection is likely to grow as pension funds and insurance companies in the region need to offset long-term liabilities with long-dated assets. 由于该地区养老基金和保险公司需要用长期资产来抵消长期负债,对抗通胀产品的需求有可能上升。
Such investors have long coveted the accompanying inflation-linked investment returns, which match their long-term liabilities. 这些投资者长期以来觊觎英国公用事业公司与通胀挂钩的投资收益,这与他们的长期债务是相匹配的。
Insurance companies are notoriously difficult to value, given their complex mix of assets and long-term liabilities. 众所周知,鉴于资产和长期债务的复杂性,保险公司很难估值。
The essence of capital structure study is whether the long-term liabilities should be involved and how to make the best capital structure. 研究资本结构,实质上是研究企业是否要利用长期负债筹资方式,如何确定最佳的资本结构。
The optimum capital structure is the ratio of long-term liabilities to equities when the average cost of capital is lowest and the value of enterprise is max. 企业最优资本结构是指使企业平均资本成本最低且企业价值最大的债务资本和权益资本的比例关系。
It was found that capital structure can effectively reduce the agency costs, in the post-split share structure reform. The increase in the ratio of long-term liabilities can reduce agency costs and enhance enterprise value, to a certain range. 结果发现,我国国有上市公司资本结构对代理成本的影响在股权分置改革后表现出较好的相关性,在一定范围内长期负债比率的增加可以降低代理成本,提升企业价值。
We analyze financial state of the xlh corporate by five sides of current assets 、 current liabilities 、 long-term assets 、 long-term liabilities and stockholders 'equity. 分别从流动资产、长期资产、流动负债、长期负债、所有者权益五个方面入手对XLH公司财务状态进行分析。
For the debt structure, the proportion of current liabilities was higher than that of long-term liabilities, which was same as to the national circumstances. 医院负债基本构成中,流动负债比例明显高于长期负债,与全国状况相似。
The ownership structure is signified by the ownership concentration, stock liquidity, the proportion of corporate shares; the financing structure is signified by assets to debt ratio, long-term liabilities ratio, borrower debt ratio. 股权结构以股权集中度、股权流动性、法人股比例表示,融资结构以债务资产比、长期负债比、借款负债比表示。
But 300 index component of the conclusion of the listed companies, in 2004 and 2007, long-term debt ratio on company performance for the linear correlation with corporate performance, the long-term liabilities rate rise. 而沪深300指数成份股的上市公司得出的结论是,在2004年和2007年,长期负债比率对公司绩效表现为正的线性相关,公司绩效会随着长期负债比率的上升而上升。
Second term debt financing ( liabilities into long-term liabilities and short-term liabilities) by the length of the period of the effect of corporate governance there are some differences. 第二,不同期限的债务融资(本文按期限长短将负债划分为长期负债和短期负债)对公司治理效应的影响存在一定差异。
About both of short-term asset-liability ratio and long-term asset-liability ratio negatively related to financial performance policy suggestions: ( 1) A modest increasing in the long-term liabilities rate. ( 2) Establish dynamic optimal financing structure. 3. 针对短期负债率、长期负债率与财务绩效均呈负相关关系的政策建议:(1)适度增加长期负债比例。(2)建立动态化最优融资结构。
Debt financing rate on the free cash flow has significant positive effect, but the short-term debt to free cash flow has a strong inhibitory effect, and long-term liabilities, there contribute to the effect of the amount of free cash. 债融资率对自由现金流有显著的正向作用,但是短期负债对自由现金流量有较强的抑制作用,而长期负债对自由现金量却有助长作用。