逍遥学能 2018-10-21 11:45
第三人称复数：assets
asset的翻译
名词资产，财产; 有价值的人或物; 有用的东西; 优点
名词
1. Ability to get along with people is an asset in business.
在商业界善跟别人相处是可贵的优点。
2. The bank has assets of over five million pounds.
这家银行有五百万英镑以上的资产。
3. Good health is a great asset.
健康的身体是一笔极大的财富。
税收
A：my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
我公司马上就要营业了，能介绍一下营业税的知识吗？
B：I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
A：what do you mean by the taxable services?
什么是应税业务？
B：they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.
税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。
A：it is easy to understand the immovable property, but what do you mean by the intangible asset?
不动产好理解，无形资产指什么？
B：it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.
指各种专有权，如专利权、专有技术版权、商标等。
A：what about the tax base?
计税收入如何确定？
B：in most case, it is the total consideration received, including additional fees and charges.
大多数情况下指全部价款包括价外费用。
A：does that include the turnover received in advance?
预收的价款也计算在内吗？
B：yes, it does in the case of transfer of the intangible assets or immovable property .
对于无形资产和不动产是这样。
A：and what about the donation?
无偿赠送呐？
B：the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
不动产的无偿赠送要视同销售，不过计税额要经过核定。
A：what can we do if we receive turnover in the form of foreign currency?
收款是外币怎么办？
B：you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
按收入当日或当月一日的汇率换算。
A：how about the tax rate?
营业税税率是多少？
B：in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
一般是3%到达5%，娱乐业是5%到20%。
A：what you have said is very helpful, thank you.
您说的对我太有帮助了，谢谢！
1. 有用的东西;优点;长处：3.amplify 放大;加强;扩展 | 4.asset 有用的东西;优点;长处 | 6.corporation 法人;公司
2. 资产,有价值的东西：assessment n. 评价,评估 | asset 资产,有价值的东西 | assign v. 指派;分配,布置;指定
3. asset：array spatial sensitivity encoding technique; 阵列空间敏感编码技术
1. A company`s network of relationships can become a major asset and competitive advantage.
一家公司的关系网可能成为一份重要的资产和竞争优势。
2. As the origin and foundation of the commercial bank, intermediary business is the core business through coin identity and exchanging, storing during the early stage of the commercial bank`s development. When the money-exchanging businessman became the commercial banker which regard asset and liability business as the core business, intermediary business, the core business at one time, changed to sideline occupation. Although it always exists, it was actually unimportant. In the later period 20th`s, there was a intensely competition between commercial banks, and when each commercial bank maintained its asset and liability business, at the same time, they began to attach importance to intermediary business being neglected, and run it in an innovative way.
中间业务是银行的起源和基础，在银行发展的早期曾经将铸币的鉴定和兑换、货币的保管、兑换作为其主营业务，但是，当货币兑换商演化为以存贷业务为主的银行之后，它赖以发家的主业----中间业务，就变成了副业，虽然这些业务一直都存在，但的确已经显得不重要了。20 世纪后期，商业银行之间的竞争异常激烈，各大银行在保持自己存贷业务的同时，开始重视一度被忽视了的中间业务领域，并开始用创新的方式去从事中间业务。
3. An asset that is so easily and quickly convertible to cash that holding it is equivalent to holding cash.
指极容易和很快可转换成现金的资产，持有这种资产如同持有现金。
4. Information acquired by reading a tag on an asset or an individual, as well as those of other objects or individuals with which that asset or person may come into contact, and information from sensors situated in the area being monitored, are fed into the engine.
获得的资料阅读标签上的资产或个人，以及其他物体或个人与该资产或人可能接触，和信息从传感器坐落在该地区进行监测，是输入引擎。
5. Secondly, in the modern portfolio theory of Markowitz and William Sharpe - Capital Asset Pricing Model the theoretical basis, the system expounded on the current performance evaluation of securities investment funds representative of the three kinds of risk-adjusted performance measurement method, which Sharpe performance index, Treynor index, Jensen performance index, and a comparative study of them.
其次，在马柯维茨的现代投资组合理论和威廉?夏普的资本资产定价模型的理论基础上，系统地阐述了目前关于证券投资基金的绩效评估具有代表性的三种风险因素调整绩效衡量方法，即夏普业绩指数、特雷诺指数、詹森业绩指数，并对其进行了比较研究。
6. Depreciation is a charge designed to recognize the loss of services that an asset has suffered in any year.
折旧费用是对资产在任意年内损耗的认定。
7. The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year.
这个方法下的每年的折旧费用是用每年的前一年年末资产的账面净值乘以一个百分比计算出来的。
8. So, if a reasonably constant total charge for an asset`s services is to be put to the profit and loss account, a declining depreciation charge may be appropriate.
所以，如果我们希望在损益表中对该资产的费用支出相对稳定的话，就应该使用余额递减折旧法。
asset的近义词
9. Furthermore, information technology and internet accelerate business administration field steps into a new era. Traditionally, measuring corporation value as fiscal and tangible asset been antiquated, the intangible assets such as core-competence, innovation take place. Therefore, scholars propose a new measure methodology—intellectual capital which can explain why the corporation market value surpass book value. This measure methodology will assist high-level managers to identify what is the important asset when corporation faces the competition across internal and external environment systematically. It has become a significant index to evaluate corporation value currently.
全球化的二十一世纪已经来到，在全球竞争的浪潮下，为企业打开了全世界的广大市场，但也带来了无穷尽的竞争者，再加上IT科技及网际网路的推波助燃，企业管理也开始走入新世代；传统以财务与有形资产为公司价值所在的观念已逐渐式微，取而代之的是组织的核心竞争力、创新程度…等无形资产所创造的价值，因此，学者提出一个新的衡量方法—「智力资本」用来解释目前许多公司的市场价值远超过其帐面价值的情形，它可以协助高阶主管以有系统的方式辨别公司内外对于生存竞争占有重要地位的资产，更是目前评估企业价值的重要参考指标。
asset是什么意思
10. E. In charge of fixed asset and low value asset report and data maintenance.
负责固定资产，低值易耗品的登记和数据维护工作。
11. Article 3 Securities companies engaging in the customer asset management business shall comply with the principle of fairness and impartiality, maintain the lawful rights and interests of customers, be honest and creditworthy, diligent and duteous, and avoid the conflict of benefits.
第三条 证券公司从事客户资产管理业务，应当遵循公平、公正的原则，维护客户的合法权益，诚实守信，勤勉尽责，避免利益冲突。
12. Jones could be a valuable veteran asset if the Wine and Gold hopes to get a bit of revenge.
琼斯可能是一颗重要的砝码，如果骑士想要一雪前耻。
asset
13. He points out that: 1 the credit environments deeply affect the forming of asset pools, 2 in the society of bad credit environments, the banks have their impetuses to make securitization, and the borrowers have their impetuses to default about the mortgage which have been made securitization, so it causes the default rate to increase and the quality to decrease in the evolution of asset pools.
首先分析了现金流的聚集机制与信用制度风险，指出：（1）信用环境对资产池的形成产生重要的影响；（2）在一个信用环境不佳的社会里，银行有证券化的动力，抵押贷款的借款人对已经进行抵押贷款证券化的贷款具有违约的动力，从而导致资产池在演化过程中违约率增加，质量下降。
14. Sage MAS 90 ERP is an enterprise resource planning solution that offers a range of functionality for:? Core accounting ? E-commerce ? Business intelligence ? Human resources and payroll ? Customer relationship management ? Financial reporting MAS 90 ERP`s core accounting modules include accounts payable, accounts receivable, bank reconciliation, fixed asset accounting, general ledger, and magnetic media reporting..
Sage ERP X3支持包括中文简体和繁体在内的多种语言，同时支持多种货币之间的处理，系统的本地化版本保证与当地的政策法规的一致性，不仅遵循各种国际会计标准和程序，也适用于中国特殊的会计制度。
15. With the analysis of the situation of present consideration, I point out my own opinion of the consideration of present share merger reform. First, it refers to the main content that consideration should be compensated. On this basis, I point out the payment of consideration must obey some principles: recognize consideration action, ensure the interests of shareholders in reform. I also make some concrete ideas that year-end rate of return rule tradable shareholders should be as the theoretical basis of consideration calculation, and set up a theoretical model. Year-end rate of return rule in it is, on the base of tracing invested cost, comparing the non-tradable shareholders and tradable shareholders`rate of return in the end of the year. At last, I point out my own ideas about how some companies with special problems pay for consideration. Especially, neither the loss of companies nor net asset of stock dropping is the pretext of reducing payment. I hope responsible departments publish policies to ensure the facility and reasonability in the payment of consideration in share merger reform.
在剖析了对价支付的现状后，笔者对当前股权分置改革中的对价支付提出了自己的看法：首先论述了对价应该包含的主要内容并在此基础上提出了对价支付必须遵循的几个基本原则，包括认定对价行为、保障流通股股东利益在改革后不受损失等；笔者还建议以年平均收益率法作为对价测算的理论依据并建立了理论模型，该法是在全面追溯历史投入成本的基础上比较非流通股股东与流通股股东的年平均收益率，以拉平两类股东的平均投入成本为对价原则并综合考虑创业资本溢价因素来测算对价；本文还对中国股市的整体对价水平进行了简单估算；最后，笔者对一些存在特殊问题的公司如何支付对价提出了自己的解决思路，特别指出公司亏损、股价跌破净资产等都不能成为减少支付对价的借口并建议主管部门出台相关配套政策保障股权分置改革中对价支付的公平性和合理性。
16. With the development of information technology education, computer software has become an important asset in colleges and universities.
随着教育信息化的逐步深入，计算机软件已成为高校的一项重要资产，它们对高校发展起着越来越重要的作用。
17. According to Jonny Goulden of JPMorgan, by late February the prices of some CPDOs had fallen so far (to 30% of the original net asset value) that they forced managers to buy insurance against further falls.
JP摩根的乔安尼？葛尔登表示，二月末，一些CPDO的价格猛跌（跌至原资产净值的30%）。这迫使CPDO的管理人员购买保险，防止它继续下跌。
18. The accumulated asset of Taiwan Residence Earthquake Insurance Fund has largely increased in recent years due to the growth of take-up rate in Taiwan.
中文摘要随著国内住宅地震险的投保率提升，台湾地震保险基金之规模也逐渐增加。
asset的反义词
19. Duty Wu planning business: Private bank manager offers all legal section duty to the client according to asset state of the client, avoid duty suggests, pass safe, off shore account, fiducial wait for special tool to assist a client to achieve a goal.
税务筹划业务：私人银行经理根据客户的资产状况向客户提供一切合法的节税、避税建议，并通过保险、离岸账户、信托等非凡工具辅助客户实现目标。
asset
20. The enterprise uses the different depreciation method to be possible to cause the booth sales volume which each time the fixed asset amortizes to be different, thus influence enterprise's dutiable obtained, then influence assessed income tax.
企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同，从而影响企业的应税所得，进而影响应纳所得税额。
1. 有用的物（或人）；财富
Something or someone that is an asset is considered useful or helps a person or organization to be successful.
e.g. Her leadership qualities were the greatest asset of the Conservative Party...
她的领导才能是保守党最宝贵的财富。
e.g. His Republican credentials made him an asset.
他作为共和党人的资历成了他的一笔财富。
2. 资产；财产
The assets of a company or a person are all the things that they own.
e.g. By the end of 1989 the group had assets of 3.5 billion francs.
到1989年底该集团拥有的资产达35亿法郎。
1. asset的近义词
1. The legislation will also allow the government to buy up any kind of asset that top economic officials think is necessary to promote market stability.
2. Market players widely believe that some of the active capital that flowed into the local asset markets came from the mainland.
3. asset
3. At the moment there is no capacity in provincial level governments to manage a more diversified asset portfolio.
4. The third issue is paying close attention to the " capital asset price bubble " problem and the stable and healthy development of the real estate market.
5. Capital Focus Asset Management Director Simon Luk warned that the ETFs have adopted derivative instruments that may entail counterparty credit risk for investors.
6. asset的意思
6. Excess liquidity is likely to attract more speculative capital and boost asset bubbles, which could mean a financial crisis in China.
7. Operational synergies and capital generation through asset sales also drew executives'attention.
8. If emerging economies such as India or South Korea raise their rates they could see capital inflows fuelling domestic asset prices.
9. asset
9. Internally, the constant and huge capital inflows exacerbate inflation and asset market bubbles.
10. Increased capital inflows will also trigger asset bubbles, bringing more risks to China's economy.
noun
1. a useful or valuable quality
Synonym: plus