A conspicuous character of the assets of the headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its carrying value completely to a certain group 总部资产的显著特征是难以脱离其他资产或者资产组产生独立的现金流入，而且其账面价值难以完全归属于某一资产组。
The term " cash - settled share - based payment " refers to a transaction of payment of cash or any other asset obligation calculated and determined on the basis of shares or other equity instruments undertaken by the enterprise in return for services 以现金结算的股份支付，是指企业为获取服务承担以股份或其他权益工具为基础计算确定的交付现金或其他资产义务的交易。
According relevant terms , these assets can produce cash - flows or other rights . meanwhile , they can guarantee high quality service or allocate earnings timely . it also describes the sorts and cash - flow of asset securitization 根据有关条款，资产证券既可以在特定的时期内可以产生现金流和其他权利，也可以由其他资产来保证服务或保证按期向证券持有人分配收益。
Although the fiscal reserves represent money borrowed for the account of the exchange fund and will have to be repaid on demand , the corresponding assets , managed along with other assets of the fund , can be used for such purposes 在外汇基金的帐目内，财政储备固然是以借款的形式入帐，并须按政府要求予以偿还，但财政储备的相应资产连同外汇基金其他资产一并由该基金综合管理却可同时运用至外汇基金的原定用途上。
Although uk equity valuations remain accommodative on a simple earnings basis , particularly relative to europe and the us and also other asset classes , 2007 may be a more challenging year given the significant profit upgrades experienced over the last five years 尽管英国股市估值在盈利基础上仍合理，尤其是与欧洲和美国以及其他资产类别相比，但是由于过去5年盈利评级一直被大幅提升， 2007年可能是更具挑战性的一年。
Article 42 an asset acquired through exchange of another asset other than cash or assumption of liabilities shall be recorded at the price of the asset paid , or the present value of the liabilities assumed , and the market value of the acquired asset , whichever is clearer or lower 第42条资产之取得以现金以外之其他资产或承担负债交换者，应以所付资产之成本或承担负债之现值与取得资产之时价，以其较为明确或较低者入帐。
Valuation for m & a and other property valuation methods share some common characters . with the synergy effect and the corporate control , also with the different values and fields of vision by purchasers and bargainers , valuation for m & a also has certain particularity 并购中的价值评估方法,除了和其他资产价值评估具有共通性之外,由于协同效应和公司控制,加之不同的收购方和被收购方具有不同的视野和价值观念,又具有特殊性。
Mr bernanke told congress last month that because of the size of america ' s current - account deficit , there was “ a small risk of a sudden shift in sentiment that could lead to disruptive changes in the value of the dollar and other asset prices . ” he knows that markets are now playing with fire 伯南克先生上个月告诉国会说，由于美国巨额的经常账户赤字，市场仍然存在“人气突变的微弱风险，而这将会导致美元价值和其他资产价格的剧烈波动” 。
Through investigation in shenzhen , we found that there are some problems in sme credit guarantee : banks are very strict with mortgage assets . only buildings and right of land use can be mortgaged , the other assets cannot be mortgaged for loan . sme have a little scope ; have small quantity assets and lack of valid fixed assets , which affect the mortgage and guarantee capacity for sme 通过对深圳市中小企业的调查发现，中小企业信用保证存在以下问题：银行对抵押资产要求过于严格，要求企业以房地产、土地使用权等作抵押，其他资产无法办理抵押贷款；中小企业规模小、资产数量少，企业缺乏有效的固定资产，从而影响了企业的抵押担保能力；中小企业自身财务制度、信用建设不足；中小企业难以获得外部机构或其他企业的担保等。
For the purpose of these conditions , securities shall include but not be limited to the following investments shares in companies incorporated in any jurisdiction ; debenture stock , loan stock , bonds , notes , certificates of deposit , commercial paper or other debt instruments , including government , public agency , municipal and corporate issues ; warrants to subscribe for the above investments ; depositary receipts or other types of instruments relating to the above investments ; unit trusts , mutual funds and similar schemes established in any jurisdiction , options , whether on any investment herein described , on currencies , precious metals or other assets , or an option on an option ; contracts for the purchase or sale at a pre - agreed price and at a future date of any investment herein described or any currency , precious metal or similar asset ; viii contracts for differences or contracts on indices ; investments which are similar or related to any of the foregoing ; and unless otherwise expressly agreed , documents of title or documents evidencing title to investments previously deposited by the customer with the bank in connection with the provision by the bank of custody of investments and provision of securities services 此等条件所指的证券包括但不限于以下投资项目i在任何司法管辖权区注册成立之公司之股份ii包括由政府公共机构市政府及企业所发行的债权股证贷款股额债券票据存款证商业票据或其他债务票据iii以上投资项目之认购权证iv有关上述投资项目之存款收据或其他种类之票据v在任何司法管辖权区成立之单位信托互惠基金及类似计划vi上述之任何投资项目货币贵金属或其他资产之期权或期权之期权vii按预先协定价格及在将来日期买卖任何此等投资项目或任何货币贵金属或类似资产之合约viii差价合约或指数合约ix类似或有关上述任何一项之投资项目及x除非已另有明确的协定，客户先前存放在本行之投资项目之所有权文件或可证明该等项目的所有权的其他文件。
