投资权益

试论长期股权投资权益法

Try Talking about the Equity Method of Long-term Equity Investment

普通股票投资权益会计法

Equity method of accounting for investments in common stock

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

在此背景下，为了保护本国海外投资权益，促进本国海外投资，拓展国际发展空间，海外投资保险制度便有了存在的逻辑起点。

Under this background , overseas investment insurance scheme gets it logic jumping-off to protect home overseas investment , expand international development space .

房地产投资权益证券化作为房地产金融领域的一个重要创新，通过其特有的运行机制有效连接了房地产开发市场、交易市场、消费市场与资本市场，已成为国际上房地产金融发展的趋势。

As an important innovation in real restate financing market , real estate investment equity securitizations efficiently connect developing market , trade market , consuming market and capital market by its special operation mechanism .

良好的投资者关系管理既有利于提升上市公司的市场声誉、维护投资者的投资权益，实现各自价值的最大化，也有利于增强资本市场的投资信心和股东意识，促进其良性、健康发展。

Effective IRM is not only favorable for promoting market reputation of listed companies , protecting investors ' benefits and achieving maximum of respective benefits , but for strengthening investing confidence in capital market and promoting its virtuous and healthy development .

然而，我国现行立法对股东合理的股权转让行为附加了过多的限制，妨碍了有限责任公司股东投资权益的实现。

However , the legislation currently in effect has added too much limitation on the acts of reasonable assignment of stock equity of stockholders , which hinders the realization of rights and interests of investment of stockholders in company of limited liability .

试论长期股权投资权益法人力资本投资本质上是人力资本产权投资，人力资本产权是通过投资获取的，明晰人力资本产权关系是激励人力资本投资主体进行人力资本投资的重要动力。

Try Talking about the Equity Method of Long-term Equity Investment This paper states that the investment into human capital is in essence the equity investment into human capital . In other words , the equity of human capital obtains through investment .

若股权投资采用权益法核算，还应列示从被投资单位分得的现金红利。

If the equity investment adopts equity method accounting , the cash bonus obtained from the invested entity shall be presented .

有意愿长期定居在中国大陆的应徵人员或有规划在企业内部创业的人员优先录用，任命后即享有认购集团内部创业项目投资优惠权益。

Candidates with willingness to settle in Mainland for long-term or with internal entrepreneurship are preferred ; Person recruited are entitled to subscribe the internal entrepreneur project .

本文提出对客运专线建设项目进行系统性财务评价的关键，是在确定客运专线建设项目投资主体权益范围的基础上，对客运专线建设项目关联项目进行合理的界定。

The key of financial evaluation of the Passenger Dedicated Line construction project is to define of related project clearly , which based on fixing the main investment of the Passenger Dedicated Line .

企业对取得的长期股权投资按权益法核算时，由于会计与税收的目的不同，对某项收益、费用和损失的确认、计量标准与税法的规定会存在一定的差异。

When a company calculates the long term investment under polling of interest , due the different purposes of accounting and revenue , there may be some difference in affirming the profits , expenses and losses of a certain item .

明确证券公司与投资者之间法律关系，有利于保护投资合法权益，是科学建立证券法律制度，加速证券交易流转和稳定证券市场秩序的需要。

To clarify the legal relationship between securities companies and investors is beneficial to the protection of the legal rights of investors and is also necessary to establish scientific legal system of securities , to accelerate securities trade and to stabilize the order of securities market .

发电容量投资的未定权益分析方法

A Flexible Method for Electricity Generation Capacity Investment Evaluation Based on Contingent Claims Analysis

人力资源会计主要是成本会计、投资会计、权益会计的确认与计量。人力资源会计的核算与报告主要是对传统的资产负债表、利润表、现金流量表的改进。

Then it makes some arguments for the human resources accounting confirming and qualifying , and researches into the accounting and the reporting of human resources accounting .

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 .

研究了国际石油合作项目投资、工作权益、项目操作费、合同费用、分成模式及效益评价等。

This paper studies , for international petroleum cooperation projects , the investment , working rights and interests , operating cost of project , contract cost , sharing mode and benefit evaluation , etc.

风险投资是以权益资本的方式存在的，是通过转让股权获得长期资本增值的典型金融性资本，是一种针对新兴创业企业的专家管理型资本。

The venture capital is existent in capital of rights and interests , it is typical finance capital by transferring shares right to gain lasting capital increment , is a sort of capital of expert manage to aim at starting carve out enterprise .

首先运用聚类分析方法对项目进展情况进行定量判断，然后再用安全边界判断分析风险投资项目的权益资本市场价值是否值得继续投资，最后综合聚类分析安全边界判断的结论，进行投资决策。

Then , applying safety-boundary analysis to estimate , whether or not the venture capital project 's merit capital is worth to continuously invest ; at last , we must make the invest decision based on integrated estimation , both cluster analysis and safety-boundary analysis .

投资基金的投资者权益保护研究

A Research on Investors ' Interests Protection of Investment Fund

政府机关按国际惯例办事，确保投资商的合法权益。

Government agencies handle their business affairs in accordance with international practice and ensure legal rights of investors .

加大对知识产权的保护力度，维护外商投资企业的合法权益；

It is strengthening protection of intellectual property rights and safeguarding the legitimate rights and interests of foreign invested enterprises .

贴现率的确定是采矿权价值评估中一个关键的指标，它直接影响各方的利益分配，包括国家所有者、采矿权人和投资经营者之间的权益分配。

Discount rate is a pivotal index , it influence directly profit distribution including the nation owner the proprietor and the owner .

商业银行业务；债转股业务；金融资产处置业务；风险资本、策略资本投资及运作；权益、债务重组；国有企业改制业务；

Commercial banking , debt-to-equity swap , financial assets disposal , investment and operation of venture capital and strategical capital , reorganization of equity and debt , reformation of state-owned enterprise .

根据信托契据睿富中国商业房地产投资信托基金单位权益通知由管理人收妥后，已刊登于香港交易所的网站。

The notifications pursuant to the Trust Deed with respect to interests in Units in RREEF China Commercial Trust received by the Manager have been published on the website of HKEx .

在分析了非公有制林业发展的主要制约因素后，提出了发展非公由制林业的实施策略：保障非公有制投资主体的合法权益；

After analyzing the confinement factors to the development of the forestry non-public ownership , the paper put forward some suggestions to improve the NPOS of Hebei , such as ensuring the lawful rights and interests of subjects of investment NPOS ;

在保持目标资本结构的前提下，尽可能利用留存收益来满足投资所需要的权益资本，这将有助于企业选择资本成本最低的筹资方式，从而实现企业价值最大化的目标。

On the premise of keeping goal capital structure , meeting rights and interests advantage needed to make the investment to come to utilize will help enterprises choose the lowest fund-raising of the capital cost , thus realize the goal of the maximum of enterprise value .

股权投资差额是指长期股权投资采用权益法核算时，投资企业的初始投资成本与应享有被投资单位所有者权益份额之间的差额。

Shareholders equity investment balance means the balance between original investment cost and obtain rights and interests share from invested company when the long period of investment balance adopts the accounting method of rights and interests .

天使投资者的投资通常会要求获得被投资企业的权益资本。

An angel investor normally demands that his fund be included in the equity capital of the new business .

长期股权投资的取得和计价，长期股权投资的权益法，股权投资差额的会计处理，权益法下应注意几个问题，长期股权投资减值准备的转回及长期投资的期末计价。

The accountant of equity investment difference deals with . Pay attention to the following several question under the equity method . The reducing value of long-term equity investment is prepared to goes back to and valuates at end of long-term investment .