Chinese translation for "特殊目的实体"
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- ecial purpose entity( e)
special purpose entity(spe)
Related Translations:
特种目的税: special purpose tax 特殊污染: special contamination 特殊配合力: specific combining ability 特殊作用: to play a special role
- Example Sentences:
| 1. | Special purpose entity spe 特殊目的实体 | | 2. | In this process , if the transfer is accounted for as a sale and the spe is unconsolidated by the sponsor , the sponsor can get the off - balance sheet treatment 在这个过程中,发起人要达到表外融资的目的,首先要使资产转让符合销售确认的条件,在报表中终止确认这项资产;其次要确保特殊目的实体不被纳入合并报表的范围。 | | 3. | Asset securitization is a course that medi - organization create and deal with funds . in another words , it is the course that financial machineries gather their financial assets selling to the special vehicle whose only purpose is securitization . and the special - purpose vehicle sell these assets to investors in assrts market and currency market through warranty and credit enhancement 资产证券化是指由各种金融中介机构创造和安排融通资金的过程,即金融机构将其资产汇集成组,出售给以证券化为唯一目的的特殊目的实体,经过担保与信用加强,以证券形式在资本和货币市场上出售给投资者的过程。 | | 4. | The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated , and at the same tune , gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part , on the basis of discussing the relations between amalgamation theories , " control right " theory and amalgamation range , proposes that under the lead of the theory " servicing the controllers " , regarding " control right " as the key standard , define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions " , offer the suggestions of improving from two aspects , namely " entering mechanism " and " withdrawing mechanism " ; at the same time , propose whether to amalgamate " special purpose entity " , " , " proton company " , " small - scale subsidiary " , " contract running , leasing managing , trusting and managing enterprises " or not . the author will make every effort for the new amalgamation criterion 第一部分,介绍我国及其他各国合并会计准则对合并范围的规定及从中得到的启示;第二部分,分析我国《合并会计报表暂行规定》中对合并范围规定存在的问题以及由此导致的实务操作中的问题;第三部分,在讨论合并理念和“控制”与合并范围的关系的基础上,提出以“控制者服务论”为目标导向,以“控制”为核心标准,合理界定合并范围;并针对我国“暂行规定”中存在的问题,提出改进的建议,即从“进入机制”和“退出机制”两方面完善对合并范围的规定;同时对“特殊目的实体” 、 “非同质子公司” 、 “小规模子公司” 、 “承包经营,租赁经营及委托经营企业”是否纳入合并范围提出建议,力求为即将出台的新合并准则尽微薄之力。 | | 5. | To structure a successful securitization transaction , the sponsor should design out more complicated contracts to scatter the risks and interests on the expected cash flow of the underlying assets and transfer the asset to a spe to isolate the risk of transferred assets from other assets 一项成功的资产证券化交易,发起人需要设计出各种复杂的合约来分散被转让资产未来现金流上的风险和收益,同时将该资产转让给一个特殊目的实体,使该资产上的风险与发起人其他资产上的风险相隔离。 | | 6. | On the basis of analysis of reciprocity between asset securitization and law system , referring to the experience of asset securitization in developed countries such as america , it makes a systemic discussion on the pith of asset securitization - special purpose vehicle , bankruptcy - remote theory , the law effectiveness of asset - transferring , law system of credit - enhancement and credit - evaluation and law contents of securitization products 本部分在分析了资产证券化与法律制度之间互动作用的基础上,借鉴美国等发达国家的资产证券化经验,对资产证券化结构的核心? ?特殊目的实体的法律构造、破产隔离法律机制、资产转移的法律效力、信用增级、评级法律制度和证券化交易产品的法律内容进行了系统阐述。 | | 7. | The second part analyze the direct causes of enron ' s abrupt collapse and probes into the set up of special purpose entities of hiding debts and counterfeit increase of income and profits , which received wide criticism from the investors , and the relevant transactions which caused the financial crisis of the company and resulted in the sharp shrink of its stock price and degradation of credit to junk bond 内容涉及被投资者普遍指责的用于隐藏债务、虚增收入及利润的特殊目的实体的搭建,以及触发安然公司债务危机并由此导致其股价巨幅缩水、信用等级被降至垃圾级的关联交易。第三部分从安然的发展战略、企业文化、公司治理结构等方面分析安然失败的深层次原因。 |
- Similar Words:
- "特殊模型" Chinese translation, "特殊模样系统" Chinese translation, "特殊磨铣" Chinese translation, "特殊目的" Chinese translation, "特殊目的磁带" Chinese translation, "特殊目的团队" Chinese translation, "特殊目的业务审计报告" Chinese translation, "特殊目视飞行规则飞行" Chinese translation, "特殊耐磨铝青铜 耐熔铝青铜 耐蚀铝青铜" Chinese translation, "特殊内脏传出纤维" Chinese translation
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