1、

A stock's book value per share is a measure of how much a common stockholder could expect to receive for each share if the corporation were liquidated.

一只股票的每股账面价值是测量股东在如果公司被清算时每股所能得到的份额。

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2、

Stockholder member congress as corporate authority departments had varied in its essence, there are some causes for such a situation.

股东会作为公司权力机关,已名不符实,发生了本质变异。

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3、

As the different resources of corporate governance, stockholder conciliarism and stakeholder theory lead to two different governance models respectively, one is shareholder-oriented and the other is stakeholder-oriented.

股东至上主义逻辑和利益相关者理论作为公司治理的思想源流,分别导致了两种不同的治理模式:股东单边治理模式和利益相关者共同治理模式。

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4、

In the extraneous source financing structure, has obvious stockholder's rights financing by chance;

在外源融资结构中,存在明显的股权融资偏好;

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5、

Besides, the relationship between the ownership structure and dividend payout ratio depends on whether the primary stockholder could control the listed firm or not.

另外,股权结构和股利支付率的变动关系取决于第一大股东是否绝对持股,而上市公司管理者在制定股利政策的过程中并未有迎合流通股股东的现金股利需求。

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6、

In our country, the negotiable stock and nonnegotiable stock split result in the existence of many frauds, and establish category stockholder system is an economic and efficient way to resolve the problem.

在我国,流通股与非流通股的分立导致了诸多弊端存在,而建立类别股东制度是解决问题的一个既经济又有实效的方法。

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7、

For a long time, the goal of analyzing corporate governance is maximizing the benefit of stockholder from the angle of material capital.

对公司治理的研究一直以来都是站在物质资本的角度,以股东利益最大化为目标。

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8、

So it does not means the denying of the stockholder limited liability principle, but the amendment and maintenance.

因而,它不是对股东有限责任原则的否定,而是对股东有限责任原则的修正和维护。

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9、

Because of the composition and the form of initial profit, the study of it inevitably leads to the analysis evaluation of stock issue price and two kinds of stockholder interest relations.

创业利润必然表现为新入伙股东的每股出资多于原有股份的每股净资产。因此,创业利润问题的研究必然导致对股票发行价及两类股东利益关系的分析评价。

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10、

Therefore this article aims at the stockholder's rights to invest accountant to process with fords tax processing the difference to make the analysis.

因此本文就针对股权投资会计处理与涉税处理的差异做出分析。

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11、

On Long-term Stockholder Investment Accounting

论长期股权投资会计

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12、

Analysis of accounting of long-term stockholder's equity investment in Enterprises

企业长期股权投资核算浅析

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13、

The information asymmetry in the capital market affects the allocative efficiency, damages the interest of stockholder, such as the banks.

资本市场中存在的信息不对称严重影响资源配置效率,损害了银行等利益相关者的权益。

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14、

Because the separation phenomenon of the circulation stock and the non circulation stock and the shareholder benefit between them exist in the capital market, the major stockholder invades the minor stockholder's benefit, which causes the capital market to lose the efficiency which it should have.

资本市场由于存在流通股和非流通股的割裂现象,流通股和非流通股东利益不一致,出现大股东侵占小股东的利益,使资本市场变成一个圈钱的市场。

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15、

Therefore, the govern structure research choice stockholder's rights structure, the internal control, the outside takes over control and organization investor these four aspects, company achievements resolve into two targets: Net assets returns ratio and Tobin Q value.

所以,治理结构研究选择股权结构,内部控制,外部接管与机构投资者这四个方面,将公司绩效分解为两项指标:净资产收益率和托宾Q值。

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16、

In order to obtain the qualification of issuing new shares to old stockholder, the listed companies will manipulate accounting earnings as possibly as they can to attain to the ruled ROE.

上市公司为了获得配股资格,极有可能操纵会计盈余,以达到规定的净资产收益率(ROE)。

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17、

The Optionee shall have no rights as a stockholder with respect to Shares subject to the Option until certificates for Shares of Common Stock are issued to the Optionee.

在普通股股票证书颁发给承授者之前,承授者对期权项下股票没有任何股东权利。

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18、

At last, the paper concludes that the information accounting distortion is affected by many aspects, so perfecting the stockholder's equity structure may improve the accounting information quality, but cannot resolve the problem absolutely.

研究表明,会计信息失真是多方面综合作用的结果,股权结构只是影响会计信息失真的因素之一,我们试图通过完善股权结构使会计信息的失真状况有所改善,但不能完全解决会计信息失真问题。

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19、

small and medium shareholder; right protected; cumulative voting system; stockholder's equity;

中小股东;权利保护;累积投票;股东权;

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20、

Finally non-linear programming model which has object function as investment yield is established in stock distribution center, so that every retailer stockholder's yield is balanced more fairly.

最后,建立了股份制配送中心采用以投资收益率为目标函数的非线性规划模型,可以比较公平地平衡了各零售商股东的收益。

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