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1)  reform of joint stock system
股份制改制
2)  reform of shares system
股份改制
1.
Analysis of dealing with the accounting of "three funds" in the reform of shares system of joint ventures;
中外合资企业股份改制中的“三金”会计处理问题剖析
3)  shareholding reform
股份制改造
1.
A Study on Shareholding Reform, Corporate Governance and Performance;
股份制改造、公司治理与效率
2.
The paper briefly introduces the real situation for shareholding reform in Yunnan Mineral Resources Limited Liability Company and sums up five experi.
本文简要介绍云南地矿资源股份有限公司股份制改造的实践及运行情况和效果 ,并结合工作实践总结了五点经验。
4)  Joint-stock transformation
股份制改造
1.
The reformation of stimulating mechanism is the central link of joint-stock transformation of state-owned hotel.
对饭店的激励机制进行变革是国有饭店进行股份制改造的中心环节。
5)  shareholding system reform
股份制改革
1.
Investigation on the shareholding system reform in state-owned commercial banks:Evaluating long-run efficiencies with RAM model;
国有商业银行股份制改革的长期效率检验:基于RAM模型的经验研究
2.
Problems and Deepening of the Shareholding System Reform of State-owned Commercial Banks;
国有商业银行股份制改革问题及其深化
3.
This paper introduces the reform history of shareholding system of state-owned commercial banks, analyzes on some problems faced by state-owned commercial banks in the process of shareholding system reform, and advances some ideas of withdrawing the state-owned capital, continuing the policy-related finance, and perfecting the company management, etc.
介绍了国有商业银行的股份制改革历程,分析了国有商业银行在股份制改革进行到一定阶段将会面临的一些问题,并就国有资本退出问题、政策性金融的承接问题和完善公司治理提出了一些新思路。
6)  joint-stock reform
股份制改革
1.
The Way to Improve the Core Competence of X Bank under the Background of Joint-stock Reform;
股份制改革背景下的X银行核心竞争力提升之路
2.
By analyzing the advantages of foreign investment press enterprise and the private book industry,the article points out that it is inevitable to carry on joint-stock reform of state-owned Xinhua bookstore.
指出了对国有新华书店实行股份制改革的必然性。
补充资料:非股份制商业银行投入资本核算


非股份制商业银行投入资本核算


  【非股份制商业银行投入资本核算】非股份制商业银行对投资人投入资本情况的会计核算。在“实收资本”科目下进行核算。收到投资人投人资本时,按投人资本计价要求确定的金额借记“有关科目”,贷记“本科目”。如按规定以资本公积、盈余公积转增股本时,借记“资本公积”、“盈利公积”科目,贷记“实收资本”科目。如投资人以房屋、设备等实物投人,按投出单位的账面原价,借记“固定资产”等科目,按确认的价值贷记“实收资本”科目,账面原价大于确认价值的差额,贷记“累计折旧”科目,确认价值大于账面价值按确认价值借记“固定资产”等科目,贷记“实收资本”科目。如投资人投人无形资产投人,以投资双方约定的价值,借记“无形资产”,贷记“实收资本”科目。
  
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