现金资产

这样可以避免额外负债或者动用现金资产。

This avoids excessive debt or the need to use cash assets .

但法雷尔仍表示，在推高市场交易的现金资产数量方面，衍生品的迅速增长起到了重要作用。

Still , the rapid growth in derivatives had played an important part in boosting the amount of cash assets being traded , said Ms Farrell .

因此，硅谷不断推测，这家拥有370亿美元现金资产的软件巨无霸，试图竞购rim，而rim的智能电话广受经常出差的公司员工欢迎。

Hence persistent speculation in Silicon Valley that the software behemoth , which has a $ 37 billion cash pile , might be tempted to bid for rim , whose phones are popular with corporate road-warriors .

这是现金资产，如首期土地。

This is cash equity such as down payment on land .

试论非现金资产评估增值的所得税会计核算

On the Income Tax Accounting of Non-cash Assets Evaluation Rising in Value

接受非现金资产捐赠的会计处理

Discussion on the Accounting Treatment of Accepting the Non - cash Denoted Assets

从前所谓的非现金资产，例如银行贷款，现在则可以定期交易。

Previously illiquid assets , such as bank loans , now trade regularly .

在这两种情况下你带来20万元的现金资产，以表。

In both cases you have brought $ 200,000 cash equity to the table .

严格控制关联方以非现金资产清偿占用的上市公司资金。

Strictly controlling the associated parties to pay off the possessed funds of listed companies with non-cash assets .

非现金资产应按其转入日的公允市价计入合伙企业的会计账簿。

The valuations assigned to non-cash assets should be their fair market values at the date of transfer to the partnership .

单项资产评估：适用于以固定资产、存货等非现金资产投资、交易、置换、清算和抵押等目的的评估。

Individual asset appraisal : this appraisal may in particular apply to fixed asset investment , barter , liquidation and mortgage loan purpose .

正因为现金资产流动的特殊性，使得一些心术不正的人，利用现金销售收入形式偷税漏税。

Because of the particularity of the cash liquidity , make some plan is not straight , use cash sales income tax evasion form .

在更广泛的法律和正常的政策内，市区、郊区的警察有权没收罪犯的非现金资产；目的是帮助他们恢复！

In a wide-ranging law and order policy review , Tony Blair announced greater police powers to seize non-cash assets and new measures to help prisoner rehabilitation .

就如何使接受非现金资产捐赠的会计处理更加完善进行了探讨，并提出了修正方案。

This paper discusses on how to make the deposition of the accountant of accepting the non-cash denotation more perfect , and puts forward the modified scheme .

开放式基金可以通过最佳现金资产配置比例的随机管理模型建立以现金为主体的一线准备资产应对较小的赎回型流动性风险冲击。

Our open-end funds can take advantage of cash to deal with small redemption shock on the basis of the random management model about optimal cash allocation .

但是一般企业不可能、无必要保留过多的现金资产，所以现金比率不是越高越好。

However , as it is impossible and also unnecessary for ordinary enterprises to keep too many cash assets , having a higher cash ratio is not the better .

但是在日后该资产处置时却有违初衷，影响到了相关的损益账户，这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵，这是当前会计处理的缺陷。

The enterprise can manipulate the margin by handling the operation of " accepting the non-cash asset denotation " which is the defect of the present deposition of the accounting treatment .

《企业会计准则》规定，以放弃非现金资产取得长期股权投资，应按公允价值入帐。

The Enterprise Accounting Norms stipulates that the acquisition of stocks from long term investment with the sacrifice of non cash asset should be entered into the book at fair values .

企业的违约概率与代表流动性的现金资产比率、与代表盈利性的未分配利润资产比率、与代表资产使用效率的总资产周转率显著负相关。

The probability of default is positive relevant to cash assets rate which represents liquidity , retained earning rate which represents profitability and total assets turnover rate which represents service efficiency of assets .

第二，定向增发认购方式的优先次序应该优先考虑以现金资产认购的方式，其次考虑以非现金资产认购的方式。

Second , the directional mode of issuance of the subscription priority should be given priority in order to subscribe for cash assets the way , followed by non-cash assets to consider the subscription approach .

总的来说，随着时间的推移，以美元衡量的市场波动的净效应往往会产生更大的经风险调整后的回报，尤其是对固定收益、房地产和现金资产类别来说。

On balance , over time , the net effect of market movements when measured in US dollars has tended to yield better risk-adjusted returns , particularly for fixed income , property and cash spaces .

净资产通常包括那些非现金资产，就像你买回后堆在车库里的材料。财富则衡量你的钱正在挣多少钱，以及你的财务生存能力。

Although net worth often includes these non-cash-producing assets , like stuff you bought that now sits in your garage , wealth measures how much money your money is making and , therefore , your financial survivability .

《企业会计准则债务重组》规定，以非现金资产清偿债务时，债权人受让的非现金资产的入账价值应根据债权的账面价值确认。

According to Accounting Criteria of Enterprises Debt Reconstruction , in paying debt by non-cash asset , the recording value of non-cash asset transferred by the creditor should be determined by the book value of the credit .

通过应收账款融资，借款人能够在应收账款到期前取得现金资产，为正常的生产运营提供现金支持，同时改善财务结构，提升竞争能力。

With receivables financing the borrower is able to acquire cash assets before the receivables become due , which enables it to provide cash for normal production and operation , and improve financial structure and competitive power .

现金资产充分发挥有效的作用，主要取决于企业如何围绕现金运筹开展科学的决策成本分析，当现金富余时，企业管理者应调动富余资金开展成本分析。

To make cash assets play an effective role mainly depends on how enterprises carry out scientific decision and cost analysis in terms of cash . When there is a surplus of cash , managers should use spare assets to carry out cost analysis .

第三，以非现金资产认购方式注入资产的质量上面，要求资产的总规模必须达到一定的规模，置入的非现金资产应当是连续盈利、可独立核算的完整的经营性资产。

Third , in order to subscribe for non-cash assets into the asset quality of the above methods require the overall size of assets , must reach a certain size , The non-cash assets should be placed in a continuous profitability , can be a complete independent accounting business assets .

中东主权财富基金卡塔尔投资局（qatarinvestmentauthority）和两大家族可能向保时捷注入现金和资产，以增强该公司的资产负债表。

The Qatar Investment Authority , a Middle East sovereign wealth fund , and the two families could inject cash and assets to strengthen the balance sheet .

据美国国务院的资料，ISIS有5亿美元的现金流动资产。

According to the US state department , it has $ 500m in liquid cash assets .

SPV将作为发行人在国内或国际资本市场上发行以转让的资产产生的现金流资产为支持的资产支持证券。

The SPV , in order to fund the purchase , would issue mortgage or asset-backed securities , which are sold to investors in the domestic or international capital markets .

经营现金流量资产收益率（CFOA）在私有化后的三年内与私有化前一年相比均没有显著差异，即使在ROA显著提高的第一年。

But the ROA of the third year and the average annual after privatization has no significant difference compared with the previous year .