三种不同的资本保全概念应用比较 收益确定方法 资产—负债法 收入—费用法 资产—负债法(Asset-Liability Approach) 通过对资产、负债的计量来确定收益 收益概念:经济收益。不是以收入与费用的差额,而是以期末、期初净资产的变动作为收益。
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... 负债的 encumbered with debts; indebted 负债法 liability method 负债国 debtor country ...
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递延所得税负债法 Deferred income tax liability method ; Deferred inco
资产负债法 asset and liability method ; asset/libility method
资产负债表法 [会计] Balance sheet approach ; income statement approach ; balance sheet a roach
用于迟延所得税负债法 liability method
资产负债表保值法 Balance Sheet Hedge
资产负债表负责法 balance sheet liability method
资产负债表研究法 [经] balance sheet approach
负债方法链 chain liability method
因此,你需要对认为净负债率法比总量法更重要的这种观点产生怀疑。
As a result, you need to be suspicious of arguments that net debt ratios are more significant than gross measures.
另外,美联储采取“股法”手段来达到复苏的目的,这意味着关键的问题是资产负债的规模,而不是采购速度。
The other thing to remember is that the Fed takes a "stock" approach to easing, which means it is the size of the balance sheet rather than the pace of purchases that matters.
资产负债表上保有现金的公司被讥讽为“胆小怕事”,而破产法律,比如美国破产法第十一章,则阻止债权人向企业讨债。
Firms that held cash on their balance-sheets were criticised for their timidity, while bankruptcy laws, such as America’s Chapter 11, prevented creditors from foreclosing on companies.
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