Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset 交易发生时，购买成本超过购买企业在所取得的可辨认资产和负债的公允价值中的股权份额的部分,应作为商誉并确认为一项资产。
This article expresses the principle of internal financial analysis report . this article researches object of internal financial analysis report , such as cash flux , budget , assets , obligation and so on 摘要阐述了当前高等学校内部财务分析报告的原则，著重研究了高等学校内部财务分析报告的对象，从现金流量、预算执行情况、资产和负债等方面对内部财务分析报告进行了探讨。
First of all , the paper defines the risk - embedded option , figures out the forms of the embedded option in the assets and liabilities of the commercial banks and analyzes the main source of the interest risk - embedded option of our country at the present time 首先对隐含期权的概念作出界定,分析了隐含期权在商业银行资产和负债中的表现形式以及目前我国商业银行资产负债项目中最主要的隐含期权利率风险的来源。
Then , basing on the analysis of structure of asset and liability and the matching between asset and liability and regarding maximizing interest as objective , the article put forwards some steps about control of liquidity risk 然后，在分析资产负债结构的基础上，从资产和负债合理匹配的角度出发，在商业银行盈利性最武汉理工大学硕士论文大的目标下，从资产结构调整和负债结构调整两个方面给出了防范流动性风险的措施。
The assets - liabilities ratios management ( alrm ) is the comprehensive management means to assets and liabilities , which the commercial banks stipulate the quantity and quality to the assets and liabilities on ratios by applying science management system and management method 资产负债比例管理是商业银行运用科学的管理体系和管理手段，以比例的形式对银行资产和负债经营做出量和质的规定，从而对资产和负债进行综合管理的一种方法。
We select effective duration and convexity rather than the sensitivity gap method and modifying duration gap method as the measuring index , because the latter do not consider the influence on cash flow and market value of the assets and liabilities brought by embedded options 衡量隐含期权利率风险应用有效持续期和有效凸度作为风险的量度指标,而不能用敏感性缺口和修正持续期缺口,因为后者没有考虑隐含期权对资产和负债的现金流和市场价值的影响。
By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination , put forward several proposals for the draft of business combination standards . there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill , information disclosure . wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination 以会计准则与企业环境的相互关系为出发点，介绍企业合并准则的国际发展动态，针对我国的现实经济环境和会计环境，对我国企业合并会计准则的制订从以下几个方面提出建议：明确共同控制下的企业合并会计处理方法；购买法和权益集合法的选择；收购生效日的确定；购买成本和相关费用的确认和计量；如何确定购入的可辨认资产和负债及其公允价值；少数股权的价值确定；商誉的处理，建议区分商誉和无形资产；信息披露的要求。
Intermediary business is the inevitable result when the social economy and the credit develops into a certain stage , which is also the inevitable result of modern commercial banks developing into a certain stage . as one of the three core business of modern commercial banks , intermediary business developed rapidly in the western banks during the past thirty years . it has taken up more and more recognition as the other two core businesses : assets and liabilities business 中间业务是社会经济和信用关系发展的必然产物，也是商业银行自身发展到一定阶段的必然结果。作为商业银行三大支柱业务之一，中间业务在近二三十年间在西方商业银行间得到了迅猛的发展，其重要位置直逼传统的资产和负债业务。现在西方商业银行中间业务收入普遍占了总收入的40 %以上，而反观我国商业银行中间业务的发展现状则不容乐观。
I hope the research result could contribute something for betterment of implement on credit risk management and for managing zccb " s capital and liability , and then make it to gain better profits and stronger competition ability , at the same time , i also hope its result could give some advice to other commercial banks to help them defend and resolve the credit risk 希望该论文的研究成果能够对镇江市商业银行更好的实施信用风险管理、管理好本行的资产和负债，创造更大的效益，增强其竞争能力提供参考。同时，也希望该论文的研究成果能够对其他商业银行防范和化解信用风险提供借鉴。
