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taxs shield中文是什么意思

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用"taxs shield"造句"taxs shield"怎么读"taxs shield" in a sentence

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  • 节税手段

例句与用法

  • 5by discounting the depreciation tax shields at 20 percent , we assume that they are as risky as the other cash flows
    5以20 %来贴现折旧税收挡板,我们假定它们与其他现金流的风险一样。
  • No matter is looked from the short - term or for a long time , capital structure is strongly related to non - debt tax shield and profitability
    不论是从短期还是长期来看,公司的资本结构都相关于非负债类税盾和盈利能力。
  • In some contexts ( the analysis of financial leases , for example ) depreciation tax shields are treated as safe , nominal cash flows and are discounted at an aftertax borrowing or lending rate
    在某些情境中(例如,金融租赁的分析) ,折旧税收挡板被作为安全的、名义的现金流对待,并以一个税后借款或贷款利率贴现。
  • These methods provide a greater tax shield effect than straight line depreciation , and so companies with large tax burdens might like to use accelerated depreciation methods , even if it reduces the income shown on financial statement
    资产使用年限后期的高维修费用被早期的税收好处所抵消,由此使得该资产所产生的现金流更为平稳。
  • Due to qingdao haier ' s preference for raising fund by issuing new stocks , its capital structure is not reasonable , if it raise fund by convertible bond , it will increase value through tax shield , it will also reduce the agency cost brought about by debt
    采用可转换债券融资可以利用债务的税盾作用为公司创造价值,还可以减少债务带来的代理成本。青岛海尔发行可转换债券必须切实加强管理,使可转换债券顺利转换。
  • They are firm size , profitability , non - debt tax shield , growth , tangibility , ownership structure and firm governess structure which are based on the issues of empirical study . the results suggest that the capital structures of our listed corporations are different comply from those of the empirical analysis in developed countries ,
    公司的盈利能力、公司规模、成长性、非债务税盾和所有权结构对上市公司资本结构影响显著,并且在各年的影响程度不同。
  • The results show that the industry factor , the company size and the proportion of non - debt tax shields have a remarkable effect on the choice of capital structure , while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset - liability ratio
    结果表明:行业因素、公司规模和非负债税盾比例对资本结构的选择有显著的作用,而利息保障倍数和资产担保价值比例对资产负债率没有明显的影响。
  • There are a lot of conclusions yet in debt financing and stock financing : for example debt financing is superior to stock financing because of the existence of tax shield and risk premium , but obviously many this kind of conclusions are overthrown during our country ' s economical operation
    债权与股权融资本来已经有许多结论:如由于税盾与风险贴水,债务融资优于股票融资;融资顺序理论等。但显然在我国经济运行中许多这种结论被否定,好像是出现了无效率。
  • Based on the mm theory , trade off theory , incentive - based theory and asymmetric information - based theory , micro - factors and macro - circumstance , probably influencing financial structure , are put forward . the former includes none - debt tax shield , profitability , asset tangibility , growth , size , business risk , et al . and the latter , tax institution , ownership structure , financial institutions et al
    首先以莫迪利亚尼和米勒模型、权衡理论、激励理论、不对称信息理论为理论出发点,提出了可能影响农业上市公司融资结构的微观因素和宏观环境因素,前者包括非债务节税因素、盈利性、资产实质性、成长性、规模、经营风险等,后者包括税收制度、股权结构、金融体系等。
  • For control variables , the results indicate that different industries have different capital structures , size of the company is positively related to total debt ratio , return on asset is negatively related to total debt ratio , growth of the company has no distinct relation to total debt ratio , probability of bankruptcy has no distinct relation to total debt ratio , nondebt tax shield is negatively related to total debt ratio , fixed asset / total asset ratio , inventory / total asset ratio and intangible asset / total asset ratio are positively related to total debt ratio
    对控制变量,研究显示:行业对资本结构有显著的影响;公司规模与资产负债率正相关;公司盈利能力与资产负债率负相关;公司的成长性与资产负债率没有显著的关系;破产可能性与资产负债率没有显著的关系;非债务避税与资产负债率负相关;固定资产、存货和无形资产占总资产的比率与资产负债率正相关。
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