实物资本

当公司购入特定的实物资本资产时，可在其应纳税额中扣除投资税收抵免（ITCs）。

Investment tax credits ( ITCs ) are deducted from the firm 's tax bill when particular physical capital assets are purchased .

中国内部到处充斥着在实物资本、基础设施和不动产方面的过量投资。

China is rife with overinvestment in physical capital , infrastructure and property .

知识资本（Intellectualcapital或knowledgecapital）在企业中的作用日益增长，知识已经超越其他的实物资本成为企业中最重要的资本。

Knowledge Capital ( Intellectual capital or knowledge capital ), the growing role of the enterprise , other than the kind of knowledge has become the most important capital in the capital .

企业价值不仅来源于实物资本，还源于非实物资本。

Enterprise value not only originates from real capital , but also from non-real capital .

社会资本是继实物资本、人力资本、文化资本之后出现的又一个新概念。

Social capital is a new concept after physical capital , human capital and cultural capital .

商业银行作为社会资源调配的中介，能够促进实物资本的形成。

Commercial Bank acts as the intermediary of the distribution of social resources and promotes the formation of physical capital .

相关阅读专栏：悼念加里•贝克尔：为中国人口改革建言我们的第二个观点是，人力资本和实物资本一样都非常重要，这个观点源自以下两个证据。

Our second point , that human as well as physical capital is key , derives from two pieces of evidence .

第2章研究考察实物资本乃至全部资源配置效率的理论方法。

Chapter 2 extends the study to the level of listed company , examines the efficiency of material capital as well as total resource allocation .

随着劳动力变得稀缺、工资上涨，企业在利润最大化的驱动下将寻求增加一些实物资本以部分抵消前述增加的成本。

As labour becomes scarce and wages rise , profit maximising companies will look to add some physical capital to offset some of those costs .

然而，现代经济增长的经验表明，劳动力和实物资本对现代经济增长贡献的比重在不断下降，一些原本不起明显作用的无形动态积累因素的重要性却在不断上升。

However , the experience of the modern economic growth shows that the contributions of workforce and material capital to the economic growth are declining constantly .

高新技术产业中的实物资本和劳动对产出增长的贡献显著，资本驱动型和劳动密集型特征明显。

The significant contribution of physical capital and labor to output growth in high-tech industries makes they take on the characteristics of capital-driven and labor-intensive mode .

文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。

The thesis summarizes the characteristics of physical capital , human capital , fictitious capital , Intangible capital , knowledgeable capital and the related accounting characteristics .

从经济当事人效益最大化的角度考察农业专业技术合作的基本结构和发展趋势，主要涉及的决策变量是合作组织中的实物资本、技术服务和公益福利。

The basic structure and development tendency of agricultural professional technical cooperation are examined in respect of maximization of the economic member 's profit in this paper .

财政投融资应以实现特定政策目标为目的，不一定形成实物资本；

The Fiscal Investment and Loan Program should be aimed at the realization of policy goal , and the formation of physical capital is not absolutely necessary ;

实证分析证明，金融发展促进了人均所得的增加、实物资本积累和经济效率的提高。

Empirical analysis proves that financial development has helped the growth of per capita income , the formation of physical capital and the improvement of economic efficiency .

非资本扩张是指企业通过除有形资本（如货币资本、实物资本）以外的要素投入来发展企业的行为。

Non - capital explansion refers to the behavior that enterprises achieve the development by employing some elements beyond tangible capital such as currency capital and substance capital .

人力资本理论提出，单纯从自然资源、实物资本的角度并不能解释生产力提高的全部原因，使经济增长的因素除了物化要素外，还有人力资本。

Human capital theory proposes that natural resource and material capital cannot interpret all the causes of the increasing productivity . Human capital should be taken into condition .

“正统”的具有新古典传统的外生增长理论解释了实物资本对增长的促进作用，并把技术进步引入到分析之中。

" legitimacy " theory , with the neo-classical exogenous growth theory , explains that physical capital promotes the growth , and introduces the technology progress into the analyses .

经济的持续高速增长是需要条件的，包括稳定的经济运行环境、资本投入带来的持续的实物资本积累和技术进步以及创新带来的源源不断的经济增长动力和源泉。

Some prerequisites are necessary for the sustainable and speedy economy growth , those are stable economy environment , sustainable accumulation of material assets and technical progress , and the innovations .

从财务会计视角，东北地区企业发展具有耕地、劳动力、实物资本和人力资本四大要素的绝对优势和相对优势。

From the financial accounting angle , enterprises development in the northeast region have the absolute and relative advantages which include four factors , cultivated land , labor force , material capital and manpower capital .

在这个过程中，虚拟资本从完全依赖于实物资本，到背离实物资本，规模变得越来越大，成为今天我们不能忽略的经济因素。

During this process , the scale of the fictitious capital is becoming bigger and bigger from depending on the physical capital to departing from it , which has already become an economic factor we cannot neglect today .

在长期的收益计量实践中，形成的传统资本保全观，主要有两种：财务资本保全观和实物资本保全观。

In the long term practice of measuring income , the traditional capital preserve intact outlook formed , mainly there are two kinds of it . Namely financial capital preserve intack outlook and object capital preserve intack outlook .

本章从资本演化的内在逻辑为切入点，探索了实物资本、人力资本与社会资本的内在联系，明确指出了社会资本是资本发展的最高阶段。

This chapter explores the physical capital , the human capital and the social capital inner link from the intrinsic logic of the capital , pointing out explicitly the social capital is the capital development of the highest stage .

本文应用马克思的劳动价值理论对人力资本进行了剖析，说明人力资本与实物资本既有共性又有特性。

Through analysis of the human capital based on Marxian Labor Theory of Value , this article represents that the human capital and physical capital have homogeneity , at the same time each of them has its own specialty .

资本保全有财务资本保全与实物资本保全之分。本论文从比较法与法经济分析两个视角，对公司资本制度的基本原理、公司资本形成规则、公司资本维持规则进行了重思。

The capital maintenance means both financial capital and physical capital . This dissertation is addressed to rethink the fundamental principles of the capital system , the rules of capital raising and capital maintenance from comparative and economic analysis perspectives .

知识经济时代，投资和融资活动不能再只局限于实物资本和资金的运作，应该把知识和人才纳入理财的对象。

In the era of the knowledge Economy , investment and financing activities cannot be confined to the operation of the material capital and funds again . Meanwhile knowledge and talents should be brought in the target of the financing .

为了顺利构建并实施人力资本与实物资本的分享制，需切实加强对人力资本营运产权的价格测评和配套环境的建设。

In order to form successfully and execute the benefit sharing system of human capital and material capital , we should strengthen the price survey and estimate concerning human capital and material capital as well as the construction of corresponding surroundings .

再次，通过资本市场实现虚拟资本与实物资本的分离，可以实现资金的优化配置，进而提高社会资源的使用效率，并且通过兼并和收购，可以促进产业结构的完善和发展。

Moreover , the separation of fictious capital and material object capital realized by the capital market can realize the rational collocation of the fund and improve the efficiency of social resources and improve the industrial structure development by merger and acquisition .

笔者从分析律师事务所资本结构出发，认为律师事务所资本由人力资本、关系资本与实物资本构成，三者相互融合发生作用，促成了律师事务所收益的增长。

From analyzing the capital structure of law firm , the author regards law firm 's capital is constituted with human capital , relationship capital and practicality capital , and they inosculate to take effect as well as promoting the increase of law firm 's profits .

但是，目前关于技术资本的研究多停留于表面，远未达到其他要素资本如财务资本、实物资产资本和人力资本在财务管理中的研究高度，这一定程度上制约了企业技术资本经营的水平。

However , at present the research concerning technology capital remains in surface , coming short of the researches of other key element capitals , such as financial capital , real asset capital , and human capital in finance .