Foreign real estate market development experience has shown that the operation has a rentable rental property with a land reserve of equal importance, and has to generate recurrent income of the leased properties to better withstand the real estate market of long-term risks.
海外房地产市场的发展经验表明，操作有可出租物业租金的土地储备具有同等的重要性，并已产生经常收入出租财产，以更好地经受住房地产市场的长期风险。
Cash on hand, cash in bank and marketable securities shall be accounted for separately; receivables shall be accounted for separately where appropriate as bills receivable, accounts receivable, short term loans receivable and other receivables; prepayments shall be accounted for separately where appropriate as deposits to suppliers, income tax prepaid and expenses prepaid; inventory shall be accounted for separately where appropriate as merchandise, raw materials, work-in-progress, semi-finished goods, finished goods, containers and low-value consumables.
现金、银行存款、有价证券，应当分别核算；应收款项，应当按照应收票据、应收帐款、应收短期贷款和其他应收款等分别核算；预付款项，应当按照预付货款、预交所得税和待摊费用等分别核算；存货应当按照商品、原材料、在产品、自制半成品、产成品、包装物和低值易耗品等分别核算。
They never fell to the levels consistent with long-term price-to-rent and price-to-income ratios, which are reliable metrics of the property markets'relative under- or over-valuation.
它们从未跌到过与长期房价租金比和房价收入比相一致的水平，这两项是衡量房地产市场相对低估或高估的可靠指标。
I thought of families i had met who werestruggling to get by without a loved one's full income, or whose loved ones hadreturned with a limb miss ingor with nerves shattered, but who still lackedlong-term health benefits because they were reservists.
我想到自己遇到的那些家庭，他们或是要应对亲人阵亡，收入锐减所来的经济窘境，或是要面对肢体残缺的家人复原归来，甚至精神崩溃，却因其预备役军人的身份而无法享受长期的健康补贴，生活变得举步维艰。
Company and its subsidiaries or affiliates in the project each payment received from the government, the project repurchase, If the amount received in accordance with the proportion of the total amount of repurchase reliable calculation of the corresponding input of the principal projects under construction funds and also some interest income, the return of the principal part of the book value used to offset long-term receivables.
公司及其附属子公司或项目子公司在收到政府每期支付的项目回购款时，若能够按照收到的款项占全部回购款项的比例可靠地计算相应的投入项目建设资金的本金归还部分和利息收入部分，则本金归还部分冲减长期应收款的账面价值，利息收入部分计入当期收益。
The theories and models on term structure of interest rates are one of the most challenging works in finance research and an important fundamental branch in fixed income and financial engineering field.
利率期限结构的理论和模型是金融研究中最具挑战性的课题之一，也是目前固定收益以及金融工程领域的一项十分重要的基础性研究工作。
The result indicates that economic growth and urban resident'income have obvious long-term balance relationship.
1问题的提出经济增长与居民收入之间的关系问题，历来是经济学者的热点话题。
We then use our model to consider the long-term lifecycle effects of two reforms: One is the introduction of an Earned Income Tax Credit in Germany, and the other is a reform to Unemployment Insurance.
接着，我们用这个模型考虑两个改革对个人一生收入的长期影响：一个是在德国引入的收入减免退税，另一个是失业保险改革。
My break came from my cellmate, Herbert Huse Bigelow, who was serving a term for income tax evasion.
我的机会来自同一牢房的赫伯特·休斯·百格鲁，他因逃避所得税而牢。
Wealth rise steadily, in addition to regular income from investment earnings also many, especially in October after more substantial revenue, although the case; do long-term planning is very important, because sometimes overlooked or not total expenditure less.
财富稳步上扬，除了有定时收入外，投资方面亦获利不少，尤以十月后收入更可观，虽然如此；做好长远规划还是很重要的，因有时被忽略的开支加起来还是有不少呢！
Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.
第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。
The calculation of projected investment income and the value of assets are based on yield to maturity, term to maturity and the book value of the assets.
预期投资收益及资产价值乃基于满期收益率、发行期限及资产之账面值计算。
After the China reform and open policy specially is establishes diplomatic relations after the China and South Korea, as a result of the wage level disparity, the Yanbian area very many Korean National Minority inhabitant in abundance arrives South Korea to be engaged in each service, and can obtain the quantity considerable cash income in the short-term, then collects into these income the Yanbian area, forms this local high quota the savings deposit remaining sum, has stimulated the local resident consumption level enhancement.
在中国改革开放后特别是在中韩建交之后，由于工资水平的差距，延边地区的很多朝鲜族居民纷纷到韩国从事各项劳务，并在短期内能够获得数量可观的货币收入，然后把这些收入汇入延边地区，形成该地区高额的储蓄存款余额，刺激了当地居民消费水平的提高。因此，延边地区的境外劳务输出业对该地方经济发展的影响显著，研究延边地区境外劳务输出问题，具有现实意义和理论意义。
Summarized as follows Abstract Objective: To explore the P300 lie detector test for distinguishing between the true identity of income or short-term training effects of false identities to lie detection, and P300 lie detector pairs of subjects were obtained through short-term training for different levels of experience lie detection results; Were tested: the author.
摘要如下摘要目的：探讨P300测谎区分被试对真实身份或短期训练所得虚假身份说谎的检测效果，以及P300测谎对被试通过短期训练所得说谎经验不同水平的检测效果；被试：作者本人。
The selected structured notes are the bullish principal guaranteed notes which combine, the fixed income product and the exotic option, one is similar the Himalayas option, the another is similar the Cliquet option, both of the product link the multi-asset and they can`t derive the theory value of structured product, so it is simulated the underlying stock price by monte carlo simulation method and then to calculate the structured notes value according to the product`s term sheet and to discuss how influence the product`s value when the product`s term sheet change and the parameter change.
所选定的结构型商品皆为看多的保本型股权商品，是固定收益商品加上新奇选择权买权的组合，一为喜马拉雅选择权，另一个为Cliquet选择权，都是连结多资产标的的商品，无法求得商品理论价格的封闭解，所以利用蒙地卡罗模拟法进行模拟标的资产价格变动，再依据商品内容求算出商品理论价格，并探讨设定参数改变与商品条款改变对商品价格的影响。
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In this paper, I would like to discuss of theories of the long-term investment decision making, methods ofsynthetical consideration of the risk and income, and application of the option theory in the long term investment decision making.
本文主要讨论了长期投资决策的理论方法、项目风险与收益的权衡及其中主要环节的实际分析方法，最后对期权理论在长期投资决策中的运用作了初步探讨。
The property losses of an enterprise resulted from any of the following causes can not be deducted when the enterprise declares the enterprise income taxes unless it is examined and approved by the competent taxation authority:(1) loss of the cash, bank deposits, inventories, short-term investments or fixed assets resulting from force majeure, such as natural disaster or war, or from poor management; (2) loss of bad debts of receivable or prepaid accounts; (3) loss of doubtful debts of a financial enterprise; (4) property loss confirmed due to perpetual or substantial damage to inventories, fixed assets, intangible assets or long-term investments; (5) investment loss incurred from the dissolution or liquidation of the invested party; (6) loss resulting from the appraisal of various assets that can be deducted; (7) property loss resulting from the relocation or expropriation as planned by the government; or (8) loss of direct loans other than the credit business between two or more enterprises that are permitted by the state.
企业因下列原因发生的财产损失，须经税务机关审批才能在申报企业所得税时扣除：（1）因自然灾害、战争等政治事件等不可抗力或者人为管理责任，导致现金、银行存款、存货、短期投资、固定资产的损失；（2）应收、预付账款发生的坏账损失；（3）金融企业的呆账损失；（4）存货、固定资产、无形资产、长期投资因发生永久或实质性损害而确认的财产损失；（5）因被投资方解散、清算等发生的投资损失；（6）按规定可以税前扣除的各项资产评估损失；（7）因政府规划搬迁、征用等发生的财产损失；（8）国家规定允许从事信贷业务之外的企业间的直接借款损失。
The analysis indicates that the income distribution plays the leading role in the process of long-term economic growth.
在此基础上提出了收入分配政策的分类和选择范围，并对部分收入政策工具的效果进行了模拟。
The following article will discuss the issue how the private enterprises stimulate there outside managers. This article is made up of three parts, the first one inquires into the emergence of the problem of stimulating outside managers, which is caused by the division of ownership and management and the rapid development of private enterprises. The former is the root of the problem while the latter arouses the problem. The second part inquires into the current situations, which include four aspects: being short of stimulation, one-way stimulation, lacking long-term stimulations and different stimulations toward family member and outside managers. The third part describes the ways of stimulating outside managers, one is changing the way of thinking and assuring stimulation by systems, the other is adopting some measures aimed at stimulation, such as increasing income, stock option, admitting them into the family and providing opportunities for developments.
本文分三个部分，第一部分从企业所有权和经营权的分离与私营企业的快速发展两个层面上探讨了私营企业外来经理人员激励问题的产生，指出企业所有权和经营权的分离是问题产生的根源，而私营企业的快速发展则促使了问题的产生；第二部分探讨了私营企业对外来经理人员的激励现状，包括对外来经理人员缺乏激励、激励方式单一、激励缺乏长期性和激励手段内外有别四个方面；第三部分探讨了私营企业应如何重视和激励外来经理人员的对策，包括改变观念，从制度上保证对外来经理人员的激励与采取增加货币收入、股权激励、家族接纳和发展激励等有针对性的激励方式两个方面。