【special_purpose_entity】什么意思_英语special_purpose_entity的翻译_音标_读音_用法_例句_在线翻译

special purpose entity

特殊目的实体

...因是在合并会计报表方面钻了美国会计准则中没有对合并范围做出相应规定的空子，未将两个特殊目的实体（Special Purpose Entity）的资产负债纳入合并会计报表进行合并处理，但却将其利润包括在公司的业绩之内，引起了美国历史上最大的由于造假而发生的破产案件...

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特殊目的主体

中文含义是特殊目的主体(Special Purpose Entity),这个主体既可以是公司、合伙或信托组织形式,我们先介绍一下安然的一个 SPE 运作流程,然后再谈安然如何利用了 SPE 及 SPE 在实务...

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特殊目的个体

上述做法系为隐藏巨额负债，主要利用特殊目的个体（special purpose entity）不必将负债列入资产负债表中之规定，因而未充分将负债揭示于财务报表上，专家估计安隆实际负债金额约 400 亿美元，然报表上显示...

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短语

special purpose entity SPE 将其放出的贷款打包出让给特殊机构

经济学

·2,447,543篇论文数据，部分数据来源于NoteExpress

abstract: A special purpose entity (SPE; or, in Europe and India, special purpose vehicle/SPV, or, in some cases in each EU jurisdiction – FVC financial vehicle corporation) is a legal entity (usually a limited company of some type or, sometimes, a limited partnership) created to fulfill narrow, specific or temporary objectives. SPEs are typically used by companies to isolate the firm from financial risk.

以上来源于: WordNet

Special Purpose Entity (SPE) has attracted attention because of the bankruptcy of Enron group.

安然事件使特殊目的实体(SPE)这一新的金融工具日益受到关注。

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The third part expresses the differences of the scope of the merger between the America and China, in which especially focus on the special purpose entity.

第三部分介绍了中、美合并会计报表合并范围的差异分析，其中对特殊目的实体的合并问题做了特别分析；

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The special purpose vehicle has many kinds of organizational forms as a legal entity.

特殊目的载体作为一个法律实体，具有多种组织形式。

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更多双语例句

New Earthshell, a subsidiary of YA Global Investments, funneled the contributions of two Yorkville funds to YA TALF Holdings, a special purpose entity that was formed to purchase asset-backed securities.

FORBES: Penny Stock Hedge Fund Firm Got Government Rescue Loans
Amerco also claims PwC acted recklessly when it told Amerco it had to consolidate the special-purpose entity on its own financial statements in 2002, causing Amerco to restate two years of numbers and wipe out 92% of its reported 2001 net income.

FORBES: Magazine Article
Although Mrs Fastow filed false tax statements and created and administered an off-balance-sheet special-purpose entity that Enron used to hide its control of some Californian wind farms, some reports have claimed she was an innocent who fell under the malevolent influence of her husband.

ECONOMIST: Some sympathy for the criminals?

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