English translation for "special purpose entity"
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- 特殊目的实体
Related Translations:
- Example Sentences:
| 1. | Special purpose entity spe
特殊目的实体 | | 2. | The staff of the u . s . securities and exchange commission . report and recommendations pursuant to section 401 ( c ) of the sarbanes - oxley act of 2002 on arrangements with off - balance sheet implications , special purpose entities , and transparency of filings by issuers [ r ] , usa . 2005 , 32 - 38
根据美国的会计规定,可以根据目前市场状况和对未来的市场预期,将这些与能源有关的合同及衍生工具预计在未来期间实现的收益作为本期收益入账 | | 3. | 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。 | | 4. | 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：
- "special purpose computer" English translation, "special purpose computer model" English translation, "special purpose covered lighter" English translation, "special purpose crane" English translation, "special purpose engineering automobile" English translation, "special purpose entity（spe）" English translation, "special purpose ew aircraft" English translation, "special purpose financial statement" English translation, "special purpose function" English translation, "special purpose function name" English translation
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