真实资产

但目前的情况是这种索取的数目是远远大于真实资产的数目的。

But the fact is that there are now more claims outstanding than real assets .

那些担心通货膨胀并寻找对冲的人可能会对真实资产（资产或商品）更感兴趣，而不是印刷出来的纸币。

Those worried about inflation and looking for a hedge may be more interested in real assets ( property or commodities ) than in paper ones .

并且，这必须是以真实资产为基础的实际资本。

Furthermore , this must be real capital against actual assets .

就算把社保投资到股票、投资级债券、和不动产这种真实资产上，也不会有什么多大不同。

Nor would it make much difference were social security to be invested in other assets such as equities , investment-grade bonds and property .

政府债券或者银行票据抵押的持有者相信，他对真实资产是有索取权的。

The holder of a government bond or of a bank deposit created by paper reserves believes that he has a valid claim on a real asset .

由于该融资方式是基于真实资产买卖和使用发生的投融资服务，因此金融租赁业在经济发展的各个时期均可以发挥融资、促销等功能。

Because financial leasing is based on the trading and using of real assets , financial leasing can take the function of finance and sales in any economic cycle .

房地产过高估值和长期大量的金融抵押贷款给金融机构带来越来越多的呆账坏账，影响了金融机构的真实资产。

Excessive overestimation and long time financial mortgage loan bring the financial institution more and more bad debt loss in the future , which influence the financial institution ' real property .

他们指出，新兴经济体疯狂的积累真实资产，像是装配线和写字楼，但是他们这一代的金融资产却没有同步跟进。

They point out that emerging economies have been frantically accumulating real assets , such as assembly lines and office towers , but their generation of financial assets has not kept pace .

低通胀导致低利率和真实资产的积累，继而导致投资者为了获得更高的投资回报而去冒更大风险。

Low inflation leads to low interest rates and the accumulation of real assets . That in turn leads investors to take bigger risks in order to secure a higher return on their investments .

但是由于其在如何准确模拟真实资产组合未来概率分布的问题上没能提出有效的解决办法，尤其是复杂多变的相关性结构问题处理上。

However , due to its accuracy in how to simulate the real future of the probability distribution of the portfolio on the issue did not come up with effective solutions , especially in complex structural problems related treatment .

且在新所得税准则下，资本市场投资者将递延所得税资产看作一项真实的资产，而递延所得税负债则被视为一项真实的负债。

Under the new guidelines , the capital market investors treat the deferred tax assets as real assets and the deferred tax liabilities as real liabilities .

他说：正如我们和其他人所证明的那样，嘉汉林业几乎不持有任何存在真实价值的资产。

As we and others have shown , Sino-Forest has few assets of any real value .

真实公允的资产计量观&对资产减值会计定位及未来的思考

True and Fair View about Assets Measurement & Thinking about orientation and future of assets impairment accounting

正确计提资产减值准备，对于真实反映企业资产实际价值有重要意义。

The correct allowance for assets depreciation reserves is significant to reflect the real value of enterprise assets .

财政部制定了一系列处理资产减值准备的政策，力求真实反映企业资产的质量。

Ministry of Finance has formulated a series of accounting polices on impairment of assets , so that the quality of the enterprise assets can be truly reflected .

根据本文研究重点，本文以刻画、拟合真实市场中资产价格演变过程为切入点，提出了交易者决策模型交易者盈利期望模型，并以此为组成单元，建立市场系统模型资产价格系统演变模型。

Due to the key issue of this paper , we develop Trader Profit Expect Model and Asset Price System Evolvement Model to describe and simulate the price evolvement process .

与日本类似，中国储蓄和投资的比率很高，过低的真实利率和资产价格开始飙升，巨大的贸易顺差，货币面临上调的压力。

Like japan , China has high rates of saving and investment , low real interest rates , soaring asset prices , a big current-account surplus and upward pressure on its currency .

其次，分析了存在真实交易的资产或负债的初始计量和不存在真实交易的后续计量两种情况下公允价值的获取途径。

Then , the chapter analyzes access channels of fair value , including two cases : First , there is a real trading assets or liabilities of the initial measurement , and second , there is follow-up measurement without real transaction .

公允价值计量更加强调真实的体现资产和负债的真实价值，并将资产负债的公允价值变动计入净利润，这也将必然对上市公司的利润产生重大影响。

Fair Value measurement pays more emphasis on reflecting the actual true value of assets and liabilities , and reflects the changes in fair value on the net profit . This will have a significant impact on the listed companies ' net profit .

资产减值会计是界于历史成本会计模式与公允价值会计模式之间的一种特殊会计，是联系两者的桥梁，要真实公允反映资产价值的根本途径是全面采用公允价值会计模式。

Assets impairment accounting is a special kind of accounting lies between historical cost accounting mode and fair value accounting mode , it 's a bridge of connection between them . To reflect assets value truly and fairly , the essential approach is adopting fair value accounting mode comprehensively .

本文引入EVA（经济增加值）概念，认为基于EVA建立国有资产保值增值指标，更能真实地反映国有资产的经营业绩；

The article introduces the concept of EVA ( Economic Value Added ), believes that the state-owned asset value remaining and increment index system based on the EVA can better reflect the operating performance of state-owned asset .

通过此衍生方法能够更好地反映出我国体育用品品牌的真实价值。品牌资产评估，维护并调整品牌策略。

The brand asset value of China sporting goods can reflect real value through derived evaluation method .

本文重点研究真实资本市场中资产价格的演变机制。

The study of this paper is mainly around the mechanism of the price evolvement in financial market .

股票价格的真实含义是企业资产的价值。

The stock price refers to the trading price of the stock markets and is a relative concept as well as the ture value of corporate assets .

为了真实地反映企业资产的实际价值，为信息使用者提供与决策相关的有用信息，进一步完善资产减值会计成为大势所趋。

In order to reflect the real value of enterprises ' assets and supply more related information to users , further improving of assets impairment accounting is developing tendency .

为适应社会主义市场经济体制，科学分析和真实反映商业银行资产运营效果和财务效益状况，进而防范金融风险，争取最佳效益，我们亟需在商业银行财务绩效分析的基础上对其进行评价。

In order to adapt the socialist market-economy system , scientifically analysis and really reveal the operational effect and financial situation of commercial bank , avoid financial risk and gain the best benefit , we should develop evaluation of commercial bank on base of financial achievement analysis .