本文在归类整理投资期投资收益计算公式基础上，主要阐述成本法下长期股权投资的核算技巧。
This essay discusses the skills in long-term stock ownership investment accounting under the cost method as well as giving an account of the formulae for calculation of the investment income.
与此同时，卷入到纳布柯计划的西方公司通报称，今年将会是该计划的投资开放期。
Meanwhile, Western companies involved in the Nabucco project announced an open season for investment in the project this year.
比如说，高杠杆的投资银行在信贷宽松期大举放贷，在危机来临时则竭力回笼资金。
For instance, highly leveraged investment Banks lend more when credit is easy and pull back faster in the crash.
特别是那些难学、收益期又很长的技能上投资时间和努力的动因。那些不会因为怀孕就不得不放弃的学业，比如说，法学院，变得更具有吸引力了。
It has also increased their incentives to invest time and effort in acquiring skills, particularly slow-burning skills that are hard to learn and take many years to pay off.
然而，在2004年曾对最新的这种免税期的进行过一项调查，结果表明免税期对就业和投资的作用微乎其微，因为大部分的盈利都分给了股东。
However, a study of the most recent such tax holiday, in 2004, suggested it had little effect on employment and investment, with most of the benefits going to shareholders.
最近的新股发行中，大型投资人被告知当禁售期结束卖出股票时，大量股票套现要通过私募形式，而不是投入股市。
Large investors in recent public offerings have been told that when lock-ups end on selling the shares, blocks of shares must be privately sold rather than be dumped onto the market.
东欧人经历了由外国投资刺激的飞速发展狂欢期，对西方生活标准的渴望和对采取欧洲单一货币——欧元——的希望。
The east Europeans have been on a binge fuelled by foreign investment, the desire for western living standards and the hope that most would soon be able to adopt Europe's single currency, the euro.
当父母80岁左右的时候，保单进入收获期，回报率将会是投资额的大约3- 4%。
The policy would mature when the parent is 80 years old and overall, the return on the cash invested would be about 3-4%.
DST的股东，纽约老虎对冲基金已经致力于投资那些处在创业期的技术型公司。
Tiger Global Management, a New York hedge fund that is also a shareholder in DST, has already specialised in investing in start-ups beyond the West's well-known technology clusters.
发达国家的违约事件极其罕见，而新兴市场则相反。这就让投资者难以估计信用违约掉期定价中的一项关键因素，即他们能从（发达国家中的）破产事件中回收多少钱。
Rich-country defaults are extremely rare (emerging markets, less so) which makes it difficult for investors to estimate how much they would recover in bankruptcy, a key determinant in CDS pricing.
一些投资者指出，在1月份财报发布期，其他一些因素也造成了市场回落。
Some investors note that, back in the January earnings season, other issues contributed to the market pullback.
但是，美国的风电业处于低迷期，还有一些其他大的投资没有付诸实施。
But with the American wind industry in the doldrums, there are few other big investments pending.
该地区国家没有大力吸收自己的大量资本，而是依靠国际投资的外部资金，外部投资者当然可能有不同的投资注入期。
Instead of tapping its own abundant capital, the region continues to depend on external funds to finance internal investment. Outside investors, of course, may have different investment horizons.
在经历了萧条期的暴跌之后，企业的资本投资已上升了一个台阶，截止2010年第三季度相比去年全年总额上升了8.9%。
After a steep plunge during the recession, companies have stepped up their capital spending, which rose by 8.9% in the year to the third quarter of 2010.
股息掉期使得投资者能够将收益从股票资金回流中分离出来。
Dividend swaps allow investors to separate the income from the capital return of equities.
总体来说，投资者希望经济在下半年能够有所软化，这一期望在股票价格上已经有所体现。
In general, investors expect the economy to soften in the second half of the year, and that expectation already is reflected in stock prices.
在最新一期的“能源观察”中，巴克莱投资银行测算出在一些人口变量之下的美国股市前景。
In its latest "equity Gilt Study", Barclays Capital tested the outlook for the American equity market against a number of population variables.
当投资者或金融机构购买这种掉期交易，它不是购买债券本身；而只是对赌这种债券是否会违约。
When an investor or financial institution buys this kind of swap, it doesn't purchase a bond itself; it just places a bet on whether the bond will default.
我们很高兴地看到第一轮的投资者和本论投资者对于我们第一期的表现给予了信任投票！
We're pleased that our original series a investor and new series B investors have given us a vote of confidence on our series a performance!
风险投资组合中的加权平均偿还期，考虑到所有提前偿付的抵押贷款、卖权和可调整债券。
A weighted average of the maturities of the bonds in a portfolio, taking into account all mortgage prepayments, puts, and adjustable coupons.
银行家和投资者说，总收益掉期是重获青睐的工具之一，这类衍生品在危机期间受到了冷落。
Total return swaps — a type of derivative that lost favor during the crisis — are among the instruments regaining popularity, bankers and investors say.
2005与2006年期间，投资者购买债券以及与商业地产和住宅地产市场相关的结构金融产品。
During 2005 and 2006, investors were chasing yield by buying bonds and structured products linked to the commercial - and residential-property markets.
外国投资使繁荣期持续更长时间，但对于这点，欧元区以外的富裕国家也是如此。
Foreign capital kept booms going for longer, but that was true in many rich countries outside the euro zone as well.
一部分预计苹果股票将在报告公布后遭抛售，这样投资者就可以从下一期较好报告中套利。
Some expected Apple's shares to sell off after the report as investors took profits following another solid report.
两天前西班牙的十年期债券引起了投资者的相当大关注。
Two days later Spain attracted decent interest in a sale of ten-year bonds.
两天前西班牙的十年期债券引起了投资者的相当大关注。
Two days later Spain attracted decent interest in a sale of ten-year bonds.
应用推荐