If it was unable to renegotiate the deal, which is expected to go through by next March, Hon Hai was set to lose about T$ 6bn over its second quarter in non-operating income as it booked investment losses, Bernstein estimates. 伯恩斯坦研究公司(Bernstein)估计,如果鸿海不能重新谈定这笔预计将于明年3月前通过的交易,那么计入投资亏损后,其第二季度非营业利润将损失约60亿新台币。
This idea, shown on accounting treatment, lists the pension into non-operating disbursement and doesn't accrue it in daily accounting, but confirm it on actual occurrence. 这种观点体现在会计处理上,就是将养老金作为费用列入“营业外支出”,且在平时不计提,只是在实际发生支付时才加以确认。
This is a volatile data set: even the bigger companies can see double-digit percentage swings from quarter to quarter in aggregate ordinary profits ( operating profits plus interest and non-operating income). 报告中的这组数据波动较大:即便是大企业,其综合经常利润(经营利润加上利息和非经营收入)的季度环比变幅,也可达到两位数。
Non-operating income and expense account 非营业收益及费用帐户
The areas of foreign investment will be further expanded. The management methods of domestic and overseas investors in purchasing the non-operating assets of financial assets management companies will be studied. 要进一步扩大外商投资领域,研究国内外投资人购买金融资产管理公司不良资产的管理办法。
This includes non-operating and incidental expenses. 它包括非营业性杂费。
The motorcycle driver has driven for19 years, and his motorcycle was registered as a non-operating vehicle allowing only one passenger. 事故另一方三轮摩托车司机孙某,驾龄19年,其所驾驶的三轮摩托车在车管所登记使用性质为非营运,核载1人。
Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses. 营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。
In the short term will not be considered for the collection of non-operating real estate property tax. 在短期内不会考虑对非经营性的房地产征收房地产税。
Ratio of non-operating profit to net sales actual yield 营业外利润对销售总额的比率实际生息[利润]率
The car salesman threw in the radio, for good measure. ratio of non-operating profit to net sales 小汽车推销员额外附加了无线电设备。营业外利润对销售总额的比率
The proceeds from issuance of company bonds shall be used for the purpose approved by the approval authority, and may not be used to cover losses and non-operating expenditures. 发行公司债券筹集的资金,必须用于审批机关批准的用途,不得用于弥补亏损和非生产性支出。
The Problems and Countermeasures of Non-operating Project Loan 非经营性项目贷款存在的问题及对策
Operating state-owned assets and classification of non-operating state-owned assets management model established in our country, namely: Macro financial is separated from the financial system, which is a major macro-institutional reform. 我国经营性国有资产与非经营性国有资产分类管理模式的建立,即宏观财务从财政体制中分离是一项宏观体制的重大改革。
Traditional financial control of non-operating public institutions has many malpractices. 传统的非经营性事业单位财务管理存在许多弊端。
A new view in the study of state-owned assets& development and appraisement of domestic study in non-operating state-owned assets 国有资产研究的新视野&非经营性国有资产国内研究进展与评述
State Painting Third, the failure modes and failure mechanisms of electric components under the non-operating condition is investigated. 第三,研究了电子元器件贮存状态下的失效模式和失效机理。
This article offers an introduction, analysis, and appraisal of the current situation of researches, main achievements and existing problems of non-operating state-owned assets. 文章就我国非经营性国有资产研究的现状、主要成果以及存在的问题进行了介绍、分析和评述。
Therefore, right state-owned large and medium-sized enterprise asset of blame management sex how strip, after stripping the non-operating assets and how to deal with is the enterprise deepens reform and restructuring in the pressing research important topic. 因此,对国有大中型企业非经营性资产怎样剥离,剥离后的非经营性资产又如何处置是企业深化改革改制中急待研究的重要课题。
The new design system introduces the broadband and narrowband rank system according to the different characteristics between non-operating positions and operating positions by considering post value, staff skills, individual performance and market demand and other factors. 新设计的薪酬体系综合考虑岗位价值、员工技能、个人绩效和市场需求等因素,按照非操作岗位与操作岗位性质的不同,分别引入宽带职级体系和窄带职级体系。
The dissertation then focuses on the two single principal-agent issues of the non-operating state-owned assets. 其次论文研究了非经营性国有资产的单委托代理问题。
This shows that in the prediction of the next annual net profit of net profit in the explanation ability is the strongest, and also found non-operating profit almost no ability to explain. 这说明在对下一年度净利润的预测中净利润的解释能力是最强的,并且还发现非营业利润几乎没有解释能力。
Especially 'the enterprise established the society', it has accumulated a large number of non-operating assets, it has led to the decline in the quality of enterprise assets, heavy burden and competition ability is not strong. 特别是企业办社会,积累了大量的非经营性资产,导致企业资产质量下降,负担重,竞争力不强。
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。
The existing financing channels in Tianjin can not meet the funding requirements of non-operating municipal infrastructure projects. 而天津市现有的融资渠道已不能满足非经营性市政基础设施项目建设的资金需求。
This dissertation mainly studies how to supervise and manage this kind of state-owned asset. First, this dissertation study of non-operating state-owned assets supervision modes. 本论文主要研究如何实现该类国有资产的保值、增值问题。论文首先研究了非经营性国有资产的监管模式。
The first part, non-operating state-owned assets is defined. 第一部分,对我国非经营性国有资产基本内涵进行概述。
The empirical results show that asset impairment losses, non-operating income, investment income, finance expense are the principal means of listed companies to manage earnings, but the relationship between changes in fair value gain or loss and earnings management is not obvious. 实证结果表明,在具体的利润费用项目方面,资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式,而公允价值变动损益与盈余管理的关系并不明显。
In our country, non-operating state-owned assets are used to fulfill government functions, to provide basic material guarantee for public services. 在我国,非经营性国有资产是履行政府职能、为社会公众提供公共服务的基础物质保证,主要投放于非生产流通领域及行政事业单位和其他视同事业单位的组织和团体。