表外融资的英文

• off balance sheet financing

• "表"英文翻译    outside; surface; external
• "外"英文翻译    outside; external side
• "资产负债表外融资" 英文翻译 :    off-balance-sheet financing
• "帐外融资；资产负债表外的融资" 英文翻译 :    off-balance-sheet financing
• "帐外融资" 英文翻译 :    off-balance-sheet financing
• "账外融资" 英文翻译 :    off-balance-sheet financing
• "向外筹措资金；向外融资" 英文翻译 :    external financing
• "资产负债表外的融资" 英文翻译 :    off-balance-sheet financing
• "表外" 英文翻译 :    off balance sheet; off-balance sheet
• "融资" 英文翻译 :    finance; financing; fund-raising
• "表外的" 英文翻译 :    off-balance-sheet
• "表外膜" 英文翻译 :    ectexine; ectoexine; ektexine; supersurface film
• "仪表外壳, 电表外壳" 英文翻译 :    meter case
• "表外储量" 英文翻译 :    noncommercial reserves; noncommercialreserves; outside balance reserves; outsidebalancereserves; useless reserves
• "表外处理" 英文翻译 :    off-balance sheet
• "表外贷款" 英文翻译 :    off balance sheet loan
• "表外科目" 英文翻译 :    off-balance-sheet items
• "表外科目（业务）" 英文翻译 :    off-balance-sheet items (operation)
• "表外业务" 英文翻译 :    off-balance-sheet
• "表外帐户" 英文翻译 :    off-the-statement account
• "表外账户" 英文翻译 :    off-balance sheet accounts
• "表外租赁" 英文翻译 :    off balance sheet lease
• "地表外形" 英文翻译 :    terrain configuration
• "体表外胚层" 英文翻译 :    extraembryonic ectoderm
• "仪表外壳" 英文翻译 :    meter case

• Off balance sheet financing
  表外融资
• Substance should triumph over form in situations of window - dressing and off - balance - sheet financing
  在存在着“作假帐”和表外融资的情况下，资产的实质比形式更重要。
• The enron incident is taken as a classical case to give an impression in whole that what the off - balance - sheet financing is
  因此,在对企业表外融资财务问题展开研究之前,有必要对这一经典案例进行简单回顾和总结。
• Five chapters are organized for the research on the thesis : chapter one : cognize the off - balance - sheet financing through the enron incident
  为此,本文的内容分为四章展开研究:第一章以安然事件为切入点引出表外融资。
• From the development of securitization abroad , the desired alternative in most securitization transactions is to structure the transaction that will result in off - balance sheet treatment for the existing assets
  从国外的发展来看，利用资产证券化实现表外融资是发起人开展资产证券化业务的主要动机之一。
• In this process , if the transfer is accounted for as a sale and the spe is unconsolidated by the sponsor , the sponsor can get the off - balance sheet treatment
  在这个过程中，发起人要达到表外融资的目的，首先要使资产转让符合销售确认的条件，在报表中终止确认这项资产；其次要确保特殊目的实体不被纳入合并报表的范围。
• The paper indicates that securitization is substantially a process of redirecting and redistributing the risk and interests on future cash flow of underling assets . sponsor will take lots of advantages of using securitization , especially get the off - balance sheet treatment
  分析得出，资产证券化的过程实质上是分割和重组基础资产未来现金流上的收益和风险的过程，利用资产证券化将给发起人带来很多好处，尤其是实现表外融资。
• Furthermore , it ’ s enron who made the unacquainted term “ off - balance - sheet financing ” world - widely famous . for that reason , it ' s necessary to review the typical case before beginning the research on the off - balance - sheet financing . content of this chapter is about : how about the developing history of enron and how did it go step by step to the bankruptcy ; which factors played the main role in this incident ; what kind
  通过对现有表外融资定义的归纳和总结,提炼出具有代表性的三类表外融资定义,从中揭示了表外融资的基本特点,并在此基础上总结出本人关于表外融资的定义;表外融资的产生和发展有其特定的背景,金融工具创新的浪潮、
• The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision , what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders , managers , creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision
  本文讨论的问题主要有:什么是表外融资;表外融资产生的背景和根源是什么;表外融资的具体表现形式有哪些;中外会计准则对其确认和披露做了何种规定;企业开展表外融资活动应遵循怎样的原则;我国目前上市公司使用表外融资的内、外部环境如何;表外融资会导致企业哪些利益相关者产生怎样的利益冲突,会对各种财务指标产生怎样的影响;企业在进行表外融资决策时,需要考虑的成本和风险因素又有哪些。
• Since securitization is not a must for the current economy of china , we can make some transitional arrangements , such as secured transaction , quasi off - balance - sheet financing , trust financing and cross - border securitization , to pave the way for the all - round application of securitization in china in terms of securitization technique , market support and legal support
  本文认为，考虑到现阶段我国对资产证券化需求不是特别迫切，我国可以先进行一些过渡性安排，为资产证券化的大规模推广积累技术、市场、以及制度基础。这些安排可以是表内融资、准表外融资、信托融资和跨国资产证券化。