权益投资

去年，在国际金融公司的全部融资承诺中，超过五分之一是权益投资。

Last year equity investments made up more than a fifth of the IFC 's total financing commitments .

股票作为权益投资的一种重要工具，在资本市场中有着十分重要的地位和作用。

As an important tool of equity investment , stock has a special place and function in capital market .

BOT项目的资金结构中研究了内资和外资、权益投资、银行贷款、政策性信贷等融资方式；

In the portion of structure of fund , it analyses different mode of investment , such as domestic investment , foreign investment , bank loan and government loan etc ;

资本结构对企业边际税率的影响与企业权益投资成本、负债筹资成本、投资收益有关。

The tax effect of corporate capital structure is relevant with the cost of equity investment , debt financing costs and investment income .

第2节，针对我国的目前房地产市场处在增量发展阶段，提出以股权投资为主、权益投资为辅的投资策略。

In section two , as our country real estate market is in the phase of increment development , investment strategy should be chiefly stock right investment and secondary asset investment .

5.3提出我国REITs应主攻权益性投资；

5.3 presents mainly developing rights and interests REITs in China .

创业资本是一种权益性投资。

Venture capital is one kind of rights and interests investment .

向投资者支付的股息、红利等权益性投资收益款项；

Such equity investment gains as dividend , bonus paid to the investors ;

保险公司权益类投资策略研究

A Research on Equity Investment Strategy of Insurers

符合条件的居民企业之间的股息、红利等权益性投资收益；

Dividends , bonuses and other equity investment gains generated between qualified resident enterprises ;

特别权益基金投资于诸如房地产、源和贵金属领域。

Special equity funds invest in areas such as real estate , resources , and precious metals .

考察了创业投资公司常用的投资工具，并对创业投资公司多选择权益性投资工具的原因进行分析。

Reviewing the investment tools in common use by venture capital fund , we analyses the reason to use equity investment tools .

风险投资是指对高技术、高风险、高收益的项目或企业进行权益性投资的一种投资活动。

Venture capital is a kind of investment activity that invests in the project with high technique , high risk and high return .

股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额；

As regards dividends , bonuses and other equity investment gains , interests , rentals and royalties , the taxable income amount shall be the total income amount ;

可供出售权益工具投资的现金股利，应当在被投资单位宣告发放股利时计入当期损益。

The cash dividends of the sellable equity instrument investments shall be recorded into the profits and losses of the current period when the investee announces the distribution of dividends .

的权益工具投资，或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生的减值损失，不得转回。

Investment interest tools , or tools linked with the interests and have to go through to the settlement of derivative financial instruments and asset depreciation losses occurred , not back .

上市公司业绩在很大程度上依靠粗放型的投资拉动，八大行业公司的业绩同资本支出显著正相关，五大行业公司的业绩同权益资本投资显著正相关。

The accounting performance is significantly correlated with the capital expenditure intensity in eight of eleven industries , The equity investment improves the performance in five of eleven industries in the sample .

投资高风险作为高新技术企业的投资方式，专门针对高新技术企业的特点提供服务，其主要目的在于通过权益性投资，期望在资本退出时获得高额资本增值，实现投入收益再投入的资本循环。

Investment in a high-tech enterprises is a high-risk investment , specifically for the characteristics of high-tech enterprises to provide services , its main purpose is through equity investment , expected capital gain on exit high capital appreciation , and " investment-income-again investment " of capital circulation .

保险资金的运用是保险经营活动的重要组成部分，而权益型资产投资是其中的主要构成之一，传统的DFA中用资本资产定价模型（CAPM）来进行模拟。

The investment of insurance funds is an essential part of insurance operation , and equities investment is an important component of it . The equities investment simulated by CAPM in traditional DFA .

权益法与投资资本法的评估结果差异分析

Variance Analysis of the Valuation Results from the Equity Method and Investment Capital Method

人力资源的价值计量包括货币计量和非货币计量两大类方法，前者主要用于人力资源权益确认和投资收益分析；后者主要用于不同国家或地区、不同时期的人力资源或人力资本状况的比较。

The value measurement of human resource includes the currency measurement and the non - currency .

关于长期股权投资权益法对投资损失确认的一点看法

View on the affirmation of the investment loss made according to the equity method of long-term stock ownership investment

实际上，权益法使投资的账面价值随每股账面价值的变化而增减变动。

In effect , the equity method causes the carrying value of the investment to rise and fall with changes in the book value of the shares .

这引发了一系列大规模的、有时包括数百个基金权益在内的投资组合抛售。这些基金权益大多是在2005年至2008年的繁荣时期获得的。

This has spurred a string of large portfolio sales with sometimes hundreds of fund interests that were mostly made in the boom-times of 2005 to 2008 .

政府干预对民营投资的影响主要表现在影响民营企业投资的行业分布、地区分布、投资权益保障及投资资金获取。

The government intervenes to the privately operated enterprise investment represent in the profession distribution , the local distribution , the investment rights and interests safeguard and the investment fund gain .

最后我们具体计算了分段CRRA效用函数下的优化模型，得出最优未定权益求解出最优投资策略并对符号背后的经济含义给出解释，极大的增强了模型的现实意义。

At last , we solve out an concrete example with CRRA utility function finding out the opti-mal investment strategy and find the economic meaning behind the symbols which greatly enhance the application of our model .

成本法和权益法在企业投资中的应用

Cost low and the low of rights and interests applying in corporation investment

英国的非公开权益资本和风险投资

Development of Private Equity and Venture Capital in UK

权益型房地产投资信托基金投资研究

Study of Investment of Equity Real Estate Investment Trust

权益法核算产生投资收益的税务处理？

Should tax adjustments be made to investment incomes accounted for by equity method ?