从财务的观点看，已经计划作为资本化的资产的内容立即成为开支。
From a financial point of view, what had been planned as capitalized assets immediately became expenses.
只有在我们将银行的资产负债表充分透明化，我们才能看到私人资本再次有规模地收购银行。
Only after we bring full transparency to the bank balance sheets will we see private capital buying into Banks again at scale.
在风险加权资本体制下运作的欧洲银行则可以购买此类证券化资产，由于此类资产需要较低的资本补充。
European banks which operated only under a risk-weighted capital regime were able to buy those very same assets because they attracted a low capital charge.
(除了上面提到的故事)，这里有一个恐怖故事，据说汇丰的资本定义是不包含资产证券化过程中的市值损失。
Against this there is a horror story. It says that HSBC's definition of capital excludes mark-to-market losses on asset-backed securities (ABS).
对于固定资产资本化准则是什么？这些准则是否符合当地的会计法规？
What are the capitalization criteria for fixed assets? Are they in compliance with local accounting regulations?
消耗性林木类生物资产发生的借款费用，应当在郁闭时停止资本化。?。
The borrowing costs of consumptive biological assets such as forests shall be stopped from being capitalized at the close canopy.
具有客观性，非货币性资产交易损益资本化，避免人为操纵利润。
It is objective because non-currency assets trade is capitalized, this item can avoid profit controlled by person.
亚洲的银行依然引人注目是由于其比全球同行更加强大的资产负债表和资本化程度。
Asian Banks remain compelling, given their strong balance sheets and capitalization compared with global peers.
土地资源资产概念是在土地资本化的背景下提出的。
The concept of land resource assets is put forward under the background of the fact that the land is capitalized.
而并购后公司的再资本化是指在并购交易完成后，对被并购公司的资产重新评估后，再募集新股的行为。
To capitalize again after merger is the act to evaluate again the access of the merged corporation and to recruit new stock after the merger deal is over.
所以，论文从媒体的发行经营、广告经营、多种经营、资本经营诸方面对这一无形资产的有形化进行了论证。
From the aspects of the media 's management in publishing, advertisement, capital-running and so on, this paper elaborates the transformation of the invisible property of favorable reputations.
但总体而言，与发行股票和长期次级债券相比，资产证券化对提高资本充足状况的作用有限。
But on the whole, compared with stock or long - term secondary bond, the effect of asset securitization on capital adequacy rate is really limited.
其次分析了资产证券化对企业资本结构的影响；
Secondly, the asset securitization impact on enterprise's capital structure is analysed.
无论期限，通常可以观察到40年的仪式性摊销。 管理层追求刺激的肾上腺素被资本化保留在帐面上作为一项“资产”，就好像这个并购是一个明智的举动。
Whatever the term, the 40-year ritual typically is observed and the adrenalin so capitalized remains on the books as an "asset" just as if the acquisition had been a sensible one.
高校人力资源会计的主体是一种可以资产化的特殊资源，是特殊的资本。
The body of the accountancy of manpower resources in universities and colleges is a kind of special resources that can be capitalized hence a special capital.
从理论上讲，不将租赁资产资本化既不符合会计原则， 也不符合会计要素的确认。
Theoreticlly, non-capitalization of leased assets is not consitent with accounting principles as well as the recognization of accounting elements.
资本化方式是金融资产定价的基础，金融交易行为又受人的意识、心理等因素的影响，这就赋予了金融资产定价以人类理性色彩。
Capitalization is the basis for finance assets pricing, and the finance transaction is affected by factors such as the human beings' sense and psychology.
专门借款，是指为购建或者生产符合资本化条件的资产而专门借入的款项。
The term "specifically borrowed fund" refers to a fund which is borrowed specifically for the acquisition, construction or production activities for preparing an asset eligible for capitalization.
对商业银行而言，资产证券化具有改善其资本充足率的功能。
To commercial bank, asset securitization has the function of improving commercial bank's capital adequacy ratio.
其次，介绍了《巴塞尔新资本协议》的资产证券化框架，并研究了其对改善资本充足率的影响。
Secondly, it introduces asset securitization framework in the "New Basel capital Accord" and the implications on the improvement of capital adequacy ratio.
会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
第九条在资本化期间内，外币专门借款本金及利息的汇兑差额，应当予以资本化，计入符合资本化条件的资产的成本。
Article9during the period of capitalization the exchange balance on foreign currency borrowings shall be capitalized and shall be recorded into the cost of assets eligible for capitalization.
接下来，我们会通过分析这种资产类型使负面影响最小化的原因进一步讨论保护资本这一主题。
Next, we'll drill down a bit further into the theme of protecting principal by analyzing the reasons for how this asset class minimizes downside.
通过研究发现，《巴塞尔新资本协议》对资产证券化的监管削弱了资产证券化对资本充足率的影响。
By research, we find that supervision over asset securitization by "New Basel capital Accord" weakens the effect that asset securitization have on commercial bank's capital adequacy ratio.
其内容主要包括：资产—资本完备化；
The contents include three parts (1) Asset capital completivity;
金融资产的价值决定于其未来收益的资本化。
The value of financial capital is determined by the degree of capitalization of its future profits.
第十二条购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时，借款费用应当停止资本化。
Article 12 the capitalization of the borrowing costs shall be ceased when the qualifying asset under acquisition, construction or production is ready for the intended use or sale.
第十二条购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时，借款费用应当停止资本化。
Article 12 the capitalization of the borrowing costs shall be ceased when the qualifying asset under acquisition, construction or production is ready for the intended use or sale.
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