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1)  capital investment expenditure
资本投资支出
2)  investment expenditure
投资支出
1.
From the view of firm, the study finds that investment expenditure changes with firm number.
研究发现 ,市场结构是决定投资支出的重要因素 ,从厂商层次分析 ,投资支出与行业中的厂商数目反向变化 ,随着行业中厂商数目的增加 ,单个厂商的投资支出随之下降。
2.
Base on theoretical analysis, the paper investigates the influence of internal cash flow fluctuation on the change of investment expenditure and the reason for the influence,with the IT listed companies from 2003-2007 as the sample and the size,financial position,control right characters,industry characteristic as the classification standard.
本文以内部现金流量作为内源融资能力的体现,在理论分析基础上,以2003-2007年国内IT业上市公司为样本,用线性回归的方法从公司规模、财务状况、控制权性质、行业性质四个角度考察内部现金流量对投资支出变动的影响情况及影响原因,得出以下结论:IT业国内上市公司投资支出正向敏感于内部现金流量。
3)  Investment [英][ɪn'vestmənt]  [美][ɪn'vɛstmənt]
投资支出
1.
The Relationship of Debt Maturity and Investment of China s Listed Companies;
中国上市公司债务期限结构与投资支出的关系研究
4)  capital expenditure
资本支出
1.
Using the data of Hainan companies that were listed on Shenzhen and Shanghai Stock Exchanges before December 31,2004,this paper conducts a theoretical and empirical study about the relationship between corporate governance structure and the capital expenditure decision of corporations.
以2004年12月31日前海南省在深、沪两地上市的公司1994—2005年度的观测值为样本,对公司治理结构与企业资本支出关系进行了理论与实证分析。
2.
But due to the serious inner controlling and main shareholder\'s occupy of the fund of listed companies,their capital expenditure is seriously affected.
资本支出决策是公司投资决策的主要内容之一,对公司长远发展至关重要。
5)  capital expenditure
资本性支出
1.
Distinguishing capital expenditures from revenue expenditures;
企业资本性支出与收益性支出的划分
2.
However,the initial direct costs undertaken by financing lease lessors is actually the capital expenditure.
出租人承担的初始直接费用实质上是融资租赁出租人为获取以后各期的租金收益发生的资本性支出,其应当构成融资租赁资产的成本,不应当作为一种债权资产处理,并由此对现行准则中有关融资租赁初始直接费用会计处理提出了改进建议。
6)  capital expenditures
资本性支出
1.
Expenditures that provide future benefits are referred to as capital expenditures.
划分收益性支出与资本性支出原则是会计要素计量与确认应遵循的基本原则 ,对于实现收入与费用的合理配比 ,确定资产的价值 ,正确计算企业当期的经营成果具有十分重要的意义。
2.
The research on capital expenditures on state-owned capital operating budget can help the government choose the capital expenditure programs and achieve the goal to maintain the original value of the assets and its increment.
对国有资本经营预算中资本性支出的管理进行研究,有利于政府公开、公正、透明的选择资本性支出项目,实现国有资产的保值增值。
补充资料:公共投资性支出
公共投资性支出 (The Expenditure Of Public Investment)
公共投资性支出 指在政府财政支出项目中具有投资性质的支出,如修建公共设施,经营公用事业,主持公共工程等方面的支出。
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