D - divestiture 中文

divestiture n.1.剝奪。2.脫衣。

divi
Technology of company ' s contraction includes divestiture , spin - off , equity crave - out , stock repurchase , targeted stock , voluntary liquidations and etc . under the environment of m & a becoming more intense , the research and practice of domestic emphasizes on enterprise expansion taking m & a as the center , discussing deeply on how to enlarge company ' s scale in a short time , but lacking research on enterprise carrying on initiatively contraction of business or asset scale 在世界兼并收購浪潮愈演愈烈的情況下，國內企業界和學術界都把實踐或研究的重點放在以收購兼并為中心的企業擴張領域中，對企業如何在短時間內迅速作大規模深入探討；但對企業主動性地進行業務或資產規模的縮減缺乏研究。
Asset divestiture is a process that listed company divest assets which include non - working dormant assets , nonprofit assets , assets have achieved the goal and other assets that impair listed company ' s interests . it is a concrete way to reorganize assets structure and enterprise curtailment strategy of operation 二、上市公司資產剝離的環境條件分析三、資產剝離的涵義資產剝離是指上市公司將非經營性閑置資產、無利可圖資產、達到預定目的的資產以及所有對公司整體利益有損的資產從公司資產中分離出來。
This paper introduces america ' s accounting for corporate divestitures - accounting principles , accounting dealing methods , the definition of “ measuring date “ and “ disposal date “ , the determination of gain or loss , the scope of costs directly or indirectly related to the disposal , income taxes paying and financial reporting methods , and put forwards some advice on the accounting for our enterprises ' divestment at present 摘要本文介紹了美國關于公司剝離的會計原則、會計處理方法， “計量日”和“處置日”的定義，剝離損益的確認原則，資產處置的成本的范圍，剝離收益稅和財務報表方面的規定；最后對我國當前企業資產剝離的會計處理提出了一些建議。
The first chapter , general discussion of a company ' s contraction strategy , analyzing the basic concept , origination and development of asset reorganization and concept and motive of company contraction . the second chapter , the relation ship between company ' s contraction strategy and m & a , analyzing misunderstanding of m & a and relation ship between company ' s contraction and m & a . the third chapter , strategy analysis of company ' s contraction , discussing company ' s contraction and multiple operation , and company ' s contraction and company ' s competition strategy . the fourth chapter , method divestment of company ' s contraction , analyzing some firms adopted at domestic and abroad , including divestiture , spin - off , equity crave - out , stock repurchase , targeted stock and voluntary liquidations 論文的結構體系為：第一章公司緊縮戰略概述，分析了資產重組基武漢理工大學碩士學位論文本概念、起源和發展和公司緊縮的概念以及公司緊縮的動因；第二章企業并購與緊縮的關系分析了企業并購的誤區和公司緊縮與并購的關系；第三章公司緊縮的戰略分析，討論了公司緊縮與企業價值鏈分析和企業核心能力理論與公司緊縮；分析了多元化經營與公司緊縮和公司竟爭戰略與公司緊縮戰略：第四章公司緊縮戰略的路徑設計，分析了國內外采用的幾種方式：資產剝離、分拆上市、公司分立、定向股、股份回購等。
The motives to asset divestiture include realizing official standard , bettering performance , improving the efficiency of management , reallocating the benefits of stockholders and creditors , escaping regulations , evading taxes , and so on . because of the influence of both macroenvironment and microenvironment , the shell resources of listed company are the focuses of stakeholders “ interest concerned 五、資產剝離動機資產剝離動機有以下幾種：口廠‘官本位”動機； q ）凸顯主業動機； u ）提升管理效率； n ）股權人和債權人利益的二次分配； u ）粉飾業績動機；仿）規避管制、逃避稅收。
The third part discusses several accounting problems of asset reorganization . it includes merger and acquisition ' s accounting process , purchasing date determination and profit determination after purchasing date , goodwill determination in merger , price difference in merger of controlling interests , the use of push - down accounting , the several accounting problems of asset divestiture , the several accounting problems of asset exchange and fair value in asset reorganization 其中涉及了企業購并會計處理方法的選擇、關于購買日的確定及購買日留存利潤的確定、關于購并中商譽的確定、關于控股合并下合并價差的規定、關于購并中下推會計的運用、關于資產剝離相關會計問題分析、資產置換的若干會計問題分析、關于資產重組中的公允價值等八個相關會計問題。
In the hope of . these studying can guide the practice . moreover , this thesis have analysed quantificationally the performance of divestiture in china capital market . on this basis , this thesis also point out the period of contraction in china 再次，對企業收縮基本方式之一的資產剝離在我國的應用績效進行了定量的實證分析，以綜合評分法為工具對我國企業資產剝離的現狀及績效進行研究，并指出我國企業收縮方式所處的階段。
This paper examines the announcement effects of china ' s listed firms ' divestitures completed during 1998 - 2002 and finds that sample firms have positive cumulative average abnormal returns in the event windows of [ - 1 , + 1 ] and [ 0 , + 7 ] 摘要對我國上市公司資產剝離的宣告效應進行實證分析后發現，樣本公司剝離公告前后的一個交易日內以及剝離公告后的7個交易日內，分別有正的累積平均超常收益。
In order to create additional value for them we advise them on monetising or crystallising their wealth through m & a [ mergers and acquisitions ] , ipos [ initial public offerings ] , divestitures , capital markets or derivative transactions 為了給他們創造額外價值，我們建議他們通過并購、首次公開發行( ipo ) 、資產剝離、資本市場或衍生品交易等方式，將其財富進行套現。 ”
Through a sample of 128 a shares companies form shanghai stock exchange , we found the empirical evidence showing the link between state of operation and asset divestiture for a listed company 資產剝離的會計處理分為兩方面，一是欲改制上市公司資產剝離的會計處理，一是已上市公司資產剝離的會計處理。
It has two roles : 1 ) direct investment and divestiture of state - owned enterprises and assets on behalf of the shanghai municipal government , 2 ) investment in private sectors with high growth opportunities throughout china 主要進行事務： 1 ）代表上海市政府對國有企業和資產進行直接投資和資產剝離。
Based on the deep analysis of the relationship between asset divestiture and state of operation in a listed company , we construct a mathematic model by logistic regression method 該指標衡量上市公司通過資產剝離所獲的直觀效益，簡單明了，容易計算。八、資產剝離的一般會計處理。
Assessment that rising personnel costs strain budget allocations , especially since the divestiture of a number of pla enterprises have reduced that funding source 日益高漲的人員費用增大了預算分配的難度，一部份軍方企業的出售使可用于人員費用的資金來源減少。
No regional bell operating company is presently allowed to own more than 4 . 9 % of the stock of a telecommunications manufacturing company . see divestiture 目前，沒有一家地區貝爾運營公司被允許持有一個電信生產廠家4 . 9 %以上的股份。
The results shows that the corporate divestitures of china can increase shareholders ' wealth in a short period around the announcement date 這說明樣本公司在剝離事件公告前后的短暫時間內，的確能夠增加股東的財富。
A unix - based minicomputer , manufactured by at & t and widely deployed by the bell operating companies prior to divestiture 一種基于unix的微型計算機， at & t生產，貝爾各運營公司在解體前廣泛采用。
Unix - based minicomputer , manufactured by at & t and widely deployed by the bell operating companies prior to divestiture 一種基于unix的微型計算機， at & t生產，貝爾各運營公司在解體前廣泛采用。
Provide for appropriate financial and cost analysis related to any proposed capital expenditures or divestitures 為資金支出或財產剝奪提供正確的財政及成本分析。
Asset divestiture has become a focus of accounting research since the 1990s 它是資產重組的一種具體操作方式，屬于企業收縮戰略的一部分。

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divestiture

divestiture n.1.剝奪。2.脫衣。

divi

No regional bell operating company is presently allowed to own more than 4 . 9 % of the stock of a telecommunications manufacturing company . see divestiture 目前，沒有一家地區貝爾運營公司被允許持有一個電信生產廠家4 . 9 %以上的股份。

The results shows that the corporate divestitures of china can increase shareholders ' wealth in a short period around the announcement date 這說明樣本公司在剝離事件公告前后的短暫時間內，的確能夠增加股東的財富。

A unix - based minicomputer , manufactured by at &amp; t and widely deployed by the bell operating companies prior to divestiture 一種基于unix的微型計算機， at &amp; t生產，貝爾各運營公司在解體前廣泛采用。

Unix - based minicomputer , manufactured by at &amp; t and widely deployed by the bell operating companies prior to divestiture 一種基于unix的微型計算機， at &amp; t生產，貝爾各運營公司在解體前廣泛采用。

Provide for appropriate financial and cost analysis related to any proposed capital expenditures or divestitures 為資金支出或財產剝奪提供正確的財政及成本分析。

Asset divestiture has become a focus of accounting research since the 1990s 它是資產重組的一種具體操作方式，屬于企業收縮戰略的一部分。

A unix - based minicomputer , manufactured by at & t and widely deployed by the bell operating companies prior to divestiture 一種基于unix的微型計算機， at & t生產，貝爾各運營公司在解體前廣泛采用。

Unix - based minicomputer , manufactured by at & t and widely deployed by the bell operating companies prior to divestiture 一種基于unix的微型計算機， at & t生產，貝爾各運營公司在解體前廣泛采用。