The securities registration and account balancing institutions conduct stock clearing and delivery of securities and capital, and handle the procedures of security registration and transfer ownership based on transaction results and in accordance with the rules of clearing and delivery.
第一百零五条证券公司根据投资者的委托,按照时间优先的规则提出交易申报,参与证券交易所场内的集中竞价交易;证券登记结算机构根据成交结果,按照清算交割规则,进行证券和资金的清算交割,办理证券的登记过户手续。
Fear of attack from the third quarter of the capital market continued to decline during the first half of the trend, investment and insurance products even spared the same: partial shares hit-type accounts the most serious, the average decline of similar accounts reached 14.97 percent, the smallest decline of 9.24 percent, the biggest drop of 25.30 percent; mixed partial shares of stock-based investment funds account for slightly less than the partial stock-based accounts, a decrease of slightly less than the former, the same average 10.87% decline, the largest decline 17.75 percent, the smallest 2.65%; mixed partial debt-type investment account to further increase the proportion of bond category, the relative proportion of the performance of flexible investment earnings results for the great differences.
从资本市场第三季度期间,继续攻击的趋势,投资和保险产品上半年下降,甚至不惜相同:部分股票暴跌型帐目的最严重的,类似的说法平均下降达百分之14.97,百分之的9.24,在25.30的最大降幅百分之下降幅度最小,股票混合偏股型投资基金略高于少部分股票帐户的帐目,略高于前,同样的平均10.87%的跌幅少下降,下降最多的百分之17.75,最小的2.65%,混合偏债型投资账户,以进一步提高债券类的比例,相对比例表现灵活的投资收益的巨大差异的结果。
If a corporation for less than par issues stock, the account Discount on Capital Stock should be debited for the difference between the issuance price and the par value.
如果公司以低于面值的价格发行股票,发行价格与面值的差额需借记股本折价账户。
Main contents: the course of basic theory of financial accounting, financial accounting standards and the recognition and measurement of financial accounting records and reports, accounting, banking, cash deposits of accounting, other monetary fund of accounting, Accounts receivable accounting, bad treatment, prepaid accounts receivable, the calculation of accounting, The classification and pricing and inventory stock of accounting, self-made purchased by processing and inventory, packing, low-value and perishable articles of accounting, inventory overage and dish deficient of accounting, The classification of foreign investment and valuation of the short-term investments, accounting and accounting of long-term investments, The classification and valuation of fixed assets, fixed assets, reduce calculation, fixed assets depreciation and repair of accounting, Intangible assets, deferred assets and other assets accounting, The classification of current liabilities and can determine the liabilities of accounting, or liabilities of accounting, Long-term liabilities and the characteristics of the classification, long-term loans payable, bonds accounted for the long-term account payable, other accounting of accounting, the capital of the accounting, capital reserve, surplus reserve of accounting and undistributed profit accounting, The business income of accounting and other business income accounting, cost accounting, total profit of accounting, The accounting profits allocation, Accounting statements and types, a balance sheet, an income statement and a cash flow statement compiling.
本课程的主要内容:财务会计的基本理论、财务会计准则、财务会计的确认、计量、记录和报告:现金的核算、银行存款的核算、其他货币资金的核算;应收帐款的核算、坏帐的处理、预付帐款的核算、应收票据的核算;存货的分类与计价、外购存货的核算、自制和委托加工存货的核算、包装物、低值易耗品的核算、存货盘盈和盘亏的核算;对外投资的分类与计价、短期投资的核算、长期投资的核算;固定资产的分类和计价、固定资产增加、减少的核算、固定资产折旧及修理的核算;无形资产、递延资产及其他资产的核算;流动负债的分类、可确定流动负债的核算、或有负债的核算;长期负债的特点及分类、长期借款的核算、应付债券的核算、其他长期应付款的核算、资本金的核算、资本公积的核算、盈余公积和未分配利润的核算;营业收入的核算、其他业务收入的核算、费用的核算、利润总额的核算;利润分配的核算;会计报表及其种类、资产负债表、利润表、现金流量表的编制。
In the simplest case, capital invested by stockholders is recorded in the corporation's accounting records by a credit to an account entitled Capital Stock.
在最简单的情况下,股东投入的资本通过贷记一个股本账户记入公司的会计账簿中。
BEA has accumulated considerable experience in R D capital stock by constructing R D satellite account.
美国BEA通过RD卫星账户的构建在RD资本存量方面积累了大量经验。
When stock is sold for more than par value, the additional paid-in capital account is credited for the excess of selling price over par.
当股票高于面值销售时,超过面值的销售价格需贷记超面值缴入股本账户。
Pretoria has a current account deficit equivalent to 9 per cent of gross domestic product, the Johannesburg Stock Exchange has lost 30 per cent of its value over the past 12 months and raising fresh banking capital has become extremely expensive.
南非的经常账户赤字相当于国内生产总值的9%,过去一年,约翰内斯堡证交所市值蒸发了30%,筹措新银行资本的成本已经变得极其高昂。
Both the Retained Earnings account and the Capital Stock account are Owners'Equity accounts.
留存收益账户和股本账户都属于所有者权益账户。
Asset allocation determines insurance companies'overall capability to make profit and compensation. This section makes a study of group account control mode for P & C insurance companies'capital in China, and proposes basic way to build cash stock control model through positive analysis.
我国财险公司的资产配置决定了其整体盈利能力和偿付能力,分析了资金的集团账户管理模式,经实证研究提出了构建现金库存管理模型的基本思路。
When par value stock is issued, the Capital Stock account is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.
那些股票索价高于面值。在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。
When this " no-par " stock is issued, the entire issue price is credited to the Capital Stock account and is viewed as legal capital not subject to withdrawal.
当这种“无面值”股票发行时,整个发行价格贷记股本账户并作为法定资本不得提用。
On the one hand, the recent operation of the steel industry was facing a grim situation, the company does not have a lot of idle funds; On the other hand, in accordance with the relevant provisions can only be used to repurchase stock write-off would lead to reduction of registered capital, the need for the convening of general meeting of shareholders and creditors, etc., the company will face some obstacles and legal risk system, so not yet taken into account.
在一方面,钢铁行业的近期行动面临的严峻形势,该公司没有大量的闲置资金,另一方面,按照有关规定只能用于回购股票注销会导致注册资本减少,但需要得到股东和债权人等,一般会议的召开,公司将面临一些障碍和法律风险系统,所以还没有考虑。
Stock dividend and stock split differ in that stock dividend shifts an amount from retained earnings to paid-in capital, leaving the par value per share unchanged while a stock split affects no account balances whatsoever.
股票股利和股票分割的差别在于:股票股利将留存收益的金额转移到缴入资本之中,每股面值不变,而股票分割并不影响帐户余额。
The Effect of China Capital - account Opening on the Stock Market
论资本帐户开放对中国证券市场的影响
After all, many of the intellectual underpinnings of the causes of the current crisis be it financial innovations, capital account convertibility, deregulation or stock options come from the best and brightest in US academia, not bureaucrats in dead-beat third world countries.
毕竟,此次危机起因无论是金融创新、资本项目可兑换、放松监管,还是股票期权的理论支柱,不少来自于美国学术界最优秀、最聪明的人,而非落魄的第三世界国家的官员。