笔者通过对其风险报酬转移及会计处理的比较，把握交易的经济实质。
The economic essence of dealings can be grasped through comparing risk return shifting and accounting treatment.
与资金成本不同，资本成本体现的是健全的公司治理机制和对资本风险报酬的尊重。
Different from cost of financing, cost of capital reflects sound corporate governance mechanism and the respect for the reward of risk of capital.
资产结构无可避免应加入杠杆操作，以便将报酬率相对于无风险报酬率放大两倍或四倍？
The inevitable levering of asset structures to double or quadruple returns relative to risk-free assets?
而市场利率由于在偏好揭示、利率形成、风险报酬等方面的缺陷，又不能直接替代社会贴现率。
The market rate of interest can not directly substitute the social discount rate for its defect on preference revealing, interest forming, the reward of risk, etc.
每月的夏普指数为（衡量风险报酬的指标）“真实可怕”的0.1（指数越高，风险调整表现就约好）。
The monthly Sharpe ratio that measures returns against risk was a “truly awful” 0.1 (the higher the ratio, the better the risk-adjusted performance).
每月的夏普指数为(衡量风险报酬的指标)“真实可怕”的0.1(指数越高，风险调整表现就约好)。
The monthly Sharpe ratio that measures returns against risk was a "truly awful" 0.1 (the higher the ratio, the better the risk-adjusted performance).
在风险报酬分析和金融合成分析的基础上，应以控制权的转移与否为标准对衍生金融工具进行初始确认和终止确认。
By basing on the analysis of the risk premium and financial synthesis, transfer of the right to control will be used for the initial and final confirmation of derivative financial tools.
商品期货处于牛市时期，其有比股票市场更高的风险报酬，这意味着，其在牛市阶段能很好的降低股票市场的风险。
During the bull period, commodity futures has higher risk premium than stocks, it implies that commodity futures can reduce the risk of stock market.
改变传统的无风险收益率等同于国债利率的做法，采用一年期贷款利率作为无风险报酬率，以期使评价结果更加符合实际情况。
A year period lending rate is used for no-risk guerdon rate in place of national debt interest rate in order to match actual circumstance.
如若不然，青年人将面临真正的风险，他们会被迫陷入没有报酬的实习期和工作经验培训计划的循环之中，这些都无法换取到一份拿体面工资的真正工作。
Without this there is a real risk young people could be forced into a cycle of unpaid internships and work experience, which are no substitute for real jobs paying a decent wage.
每个人的风险容忍度不同，所以最好将这些包含进创始人报酬计划当中。
Risk tolerance varies by individual, and it is a good idea to factor this into determining the compensation plan for the founders.
声称资产风险低符合银行高管的利益，因为这样银行就能实现杠杆率和净资产回报率最大化，进而提高高管的报酬和分红。
It is in a bank manager's interest to say his assets have low risk, because it enables the bank to maximize leverage and return on equity, which in turn can lead to bigger pay and bonuses.
举个例子来说，如果一个游戏直接跟业绩和报酬绑定，游戏就有失去本来的娱乐和帮助作用的风险。
For instance, when a game is directly tied to performance and pay, there is the danger of the game no longer being fun or helpful.
热钱(Hot Money)，又称游资(RefugeeCapital)，投机性短期资本，指为追求最高报酬以最低风险而在国际金融市场上迅速流动的短期投机性资金。
Hot Money, also known as Refugee capital, refers to those short-term speculative capital flowing rapidly in international financial market in pursuit of maximum reward at lowest cost.
为不工作的人支付报酬是"道德风险"的一个例子，人们对于这种现象越来越熟悉。但理论家想象中的道德风险，可能比现实中更为可怕。
Paying people to stay out of work is an example of that increasingly familiar phenomenon, "moral hazard", but moral hazard can be more fearsome in the theorist's imagination than it is in reality.
有效的报酬激励制度、充分的市场竞争以及风险抵押金制度将有助于从根源上消减这一不和谐的因素。
Effective system of rewarding motivation, full market competition, and security fund for risks will be helpful to weaken this discordant factor from the source.
专家说妇女们也应该警惕高报酬导致的她们对于成为捐赠者的事实及风险的盲目性，这可能是一个消耗时间和入侵性的过程。
Experts say women should also be wary of big payoffs that often blind them to the realities and risks of being a donor, which can be a time-consuming and invasive process.
有时报酬与风险之间成正比。
Sometimes risk and reward are correlated in a positive fashion.
最喜欢的交易，华尔街，兼并提供高报酬，随著高风险。
Like most transactions on Wall Street, mergers offer high reward along with high risk.
本文在一个统一模型下分析了企业薪金制度、规模大小、员工风险厌恶程度和报酬差距等激励因素对团队合作、团队竞争和团队效率的影响。
This paper analyzes the influences of salary system, team size, the degree of risk aversion staff and pay gap on team cooperation, team competition and team efficiency within a unified model.
净现值反映了项目的盈利水平，而内含报酬率反映了项目的风险水平。
Net present worth reflected the gain level of the project, and the risk level that embedded pay rate reflected an item.
保留了金融资产所有权上几乎所有的风险和报酬的，不应当终止确认该金融资产。
If it retained nearly all of the risks and rewards related to the ownership of the financial asset, it shall not stop recognizing the financial asset.
最优激励报酬机制由固定收益、信息租金、风险收益、激励收益和经理人市场价格五部分组成。
The optimal incentive payment scheme contains five components:fixed-income, informational rent, risk compensation, incentive compensation and the managers'market price.
这个工作教会我怎样为一些处于起步阶段的公司提高资本和风险与报酬的均衡。
This role taught me how capital is raised and how risks and rewards are balanced for early-stage companies.
保留了金融资产所有权上几乎所有的风险和报酬的，不应当终止确认该金融资产。
If it retains nearly all of the risks and rewards relating to the ownership of the financial asset, it shall not stop recognizing the financial asset.
控股公司具有高财务杠杆比率、高股东权益报酬率和高风险的特征，其财务杠杆比率的放大作用比一般公司显得更大更强。
This paper discusses and analyzes the relationship between the financial leverage rate and rerum ratio and risk of holding companies and maintains that the former affects the latter.
产权比率高是高风险高报酬的财务结构。
High-equity ratio is high risk and high reward financial structure.
产权比率高是高风险高报酬的财务结构。
High-equity ratio is high risk and high reward financial structure.
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