从俄译汉的角度浅析如何翻译俄罗斯企业的资产负债表

为实施国家"走出去"战略,许多中国公司到俄罗斯境内建立独资或合资企业,为了提高俄语译员的综合能力和素质,本文从俄译汉的角度来分析如果准确翻译一份俄罗斯企业的资产负债表.     

浅析我国企业走出去发展战略

我国企业走出去发展战略是十三五研究的重大课题之一,它在中国第十三个五年期全面实现小康社会具有关键性作用。"走出去"是开放经济下实现从市场换技术、换资金到市场换市场的战略转折点。推动有比较优势的国内产业开拓国际市场,扩大利用国外资源,成为中国参与经济全球化的必然选择。在立足国内的基础上,中国企业如何走出去成为当下不得不思考的问题。     

论企业"走出去"的路径选择及其支持政策

"走出去"战略实施以来,企业选择怎样的路径才能不仅"走出去",而且走得好,已经成为进一步推广和深化"走出去"战略的关键所在.目前中国企业"走出去"的路径主要有国际市场拓展、境外加工贸易、跨国并购、境外研究开发、海外资源开发、工业小区建设等模式.企业选择和确定"走出去"的路径,必须在平稳渐进的扩张基础上,对目标市场进行充分的环境调查和准确的商情分析,同时准确定位企业"走出去"的目标.政府应该积极采取相关措施帮助和引导企业正确地选择和确定"走出去"的路径.     

中国企业参与跨国并购的发展态势与形势研判——基于中国"走出去"战略的实践

自"走出去"战略实施以来,我国跨国并购规模呈显著上升态势,但大规模海外并购引起了外国及本国监管机构更加严格的审查,且受限于单一融资方式,不仅民营企业发展动力有限,使得跨国并购规模强势上升态势下所隐藏的企业财务风险也呈现同步上升的趋势,加之有限整合能力更是带来了企业后续经营危机.未来应更关注在"走出去"后的跨国竞争力的培养、明晰并购战略减少投机性并购动机、明晰并购战略减少投机性并购动机,以及改变单一融资方式拓展融资渠道.     

我国企业的国际化战略研究

中国入世以后,经济得到了巨大的发展,但同时也面临许多问题。国内市场遭遇抢滩,“走出去”的过程也并非一帆风顺。面对这样的现实,中国企业应该重新审视自己的国际定位,,充分利用自身的比较优势,制订新的国际战略,有效利用国际国内两种资源,迅速提升企业的核心竞争力。这样才能走得更快更稳。     

企业走出去的战略浅析

随着经济全球化和市场经济的发展,我国企业也开始走向世界,加之,我国从改革开放以来,陆续实施相应的走出去策略,为企业走出去提供了战略支持,尤其是现阶段,我国的"一路一带"战略更是新时期的走向世界的宏伟布局,那么我国企业走出去的可行性以及必要性有哪些呢?文章重点从宏观角度来分析这两个问题,最后,针对我国企业走出去提出相关建议。     

我国企业对外投资失败的原因探析

我国鼓励国内有条件的企业积极地"走出去",但是由于国内企业的海外投资经验与垮国经营经验的欠缺,因而很多企业在实施"走出去"战略过程中,对金融投资风险以及跨国并购中的诸多风险估计不足.金融危机的爆发,使这些风险最终成为了残酷的现实,致使我国很多海外投资企业蒙受了巨大损失.     

浙江省企业实施"走出去"战略的现状、问题和对策

浙江省企业开展对外投资已有多年,2000年中央正式提出实施走出去开放战略以后,尤其是2001年我国加入世贸组织以后,浙江省企业在各级政府的鼓励和支持下主动走出去,境外投资进一步发展。近两年浙江省企业的境外投资活动发展势头良好,截至2002年底,浙江省境外投资项目数已经达到1081个,总投资额为50259万美元。本文着重调查并研究了2001-2002两年浙江省企业境外投资新情况以及境外投资过程中遇到的各种问题,并在此基础上就浙江省企业如何更好地进一步实施"走出去"战略提出了相应的对策。     

文化环境影响论下的英汉习语翻译

本文致力于研究如何克服由文化环境影响下英语习语的翻译差异.本文首先陈述了英语习语的定义和分类以及文化特点,然后通过很多具体事例来阐明在讨论习语翻译的技巧时如伺利用文化知识.本文结论认为文化环境影响论能帮助获得更准确、生动的翻译. abstract： this paper attempts to study how to overcome the differences by a cultural approach in translation of english idioms.the paper first sets out with the definition and the classification of idioms and the cultural characteristics of englishidioms then it lists many specific examples to illustrate how to make use of the cultural knowledge while discussing the techniques ofidioms transhtion.this paper is concluded with the idea that the culturalapproachcanhelp achieve moreaccurate and lively translations.     

资产负债表债务法的应用研究

为使会计适应我国社会经济发展的现实需要,推动社会经济的全面、协调和可持续性发展,形成良性互动循环效应,我国会计准则实现了与国际会计准则的趋同.在决策有用性会计目标下,资产负债表成为会计准则的国际趋势,相应的资产负债表债务法的应用也愈采愈广泛,在捐赠业务、借款费用、或有事项、资产负债表日后调整事项、非货币性资产交易等方面的应用中均有共同之处,基于此全文主要以其在企业合并应用的特殊之处为例加以分析说明,以让企业对资产负债表的应用更加透明,意在对于提高企业所得税会计信息质量起到积极的效果.     

Calling all parties: Now is the time to come to the aid of the balance sheet

Recently, accountants were instructed by President Bush to get their acts together. Indeed, the Enron, WorldCom, Tyco, and other recent corporate financial reporting failures have prompted a loss of faith in accountants and accounting. To a large extent, this loss of faith involves corporate balance sheets and it is warranted. Corporate managers and shareholders have a vested interest in addressing balance sheet shortcomings. This article highlights the pervasive shortcomings of contemporary corporate balance sheets, identifies the underlying foundational tensions creating those shortcomings, offers proposals to address those tensions, and discusses the potential implications of our proposals.     

The relevance or otherwise of the central bank's balance sheet

This paper explores the impacts on an economy of a central bank changing the size and composition of its balance sheet. One of the ways in which such asset purchases could influence prices and demand is via portfolio balance effects. We develop and calibrate a simple OLG model in which risk-averse households hold money and bonds to insure against risk. Central bank asset purchases have the potential to affect households' choices by changing the composition and return of their asset portfolios. We find that the effect is weak, and that its size depends on how fiscal policy is conducted.That is not to say that the big expansion of central bank balance sheets in recent years has been ineffective. Our finding is rather that the portfolio balance channel evaluated in an environment of normally functioning (though nonetheless incomplete) asset markets is weak. That is not inconsistent with the evidence that large-scale asset purchases by central banks since 2008 have had significant effects, because those purchases were made when financial markets were, to varying extents, dysfunctional. Nonetheless our results are relevant to those purchases because they may be unwound in an environment where financial markets are no longer dysfunctional.     

What drives portfolio capital inflows into emerging market economies? The role of the Fed's and ECB's balance sheet policies

We provide an empirical investigation of the spillovers from the balance sheet policies conducted by the US Federal Reserve (the Fed) and the European Central Bank (the ECB) to gross portfolio capital flows to emerging market economies (EMEs). The analysis is based upon a panel dataset covering 28 EMEs throughout the period of 2009–2019. Our results show that balance sheet expansion by the Fed translates into higher portfolio capital inflows into EMEs. By contrast, portfolio capital flows to EMEs, including to European ones, do not seem to react to changes in the balance sheet conducted by the ECB.     

Debt composition and balance sheet effects of currency depreciation: a summary of the micro evidence

This paper surveys recent empirical evidence on the determinants of the currency composition of debt, and on the impact of exchange rate fluctuations on economic activity. It suggests that Latin American firms tend to partially match the composition of their debt with the currency composition of their income stream but the liability dollarization can reduce or possibly reverse the typical Mundell–Fleming result of expansionary devaluations.     

Debt composition and balance sheet effects of exchange rate depreciations: a firm-level analysis for Chile

By studying the behavior of foreign currency borrowing, maturity, sales and the investment decisions of firms listed in the Chilean Stock Exchange from 1994 to 2001, this paper assesses whether in the aftermath of the Asian crisis of the late 1990s the depreciation of the local currency (Chilean peso) affected these firms’ real and financial decisions. At issue is the contrast between a negative net-worth effect and a potential expansionary competitiveness effect for the tradable sector. We find that there exists little evidence that devaluations cause a positive impact on investment and sales for firms with dollar denominated debt. The maturity structure of Chilean firms is mainly explained by the size of the companies. Large firms will have a debt structure biased to higher maturities. Analyzing dollar denominated debt composition the evidence shows that larger firms maintained a higher proportion of dollar denominated debt reflecting the development of the financial sector in Chile.     

Debt composition and balance sheet effects of exchange rate volatility in Mexico: a firm level analysis

We use Mexican firm-level data to study the role of currency mismatches in the corporate sector in exacerbating the negative effects of a devaluation. We also investigate what drives Mexican firms to borrow in foreign currency. We find that holding dollar denominated debt in a devaluation adversely affects firms’ earnings and investment. However, exporters invested more than non-exporters in the same period. We also find that the negative effect of dollar debt was stronger than the positive effect of exports in the 1994 crisis for firms with positive dollar debt and/or exports, relative to firms that did not borrow abroad and/or export. This was a result of imperfect currency matching by firms. However, in the 1998 crisis firms managed the denominations of their inflows and outflows much better and these two effects were roughly equal in magnitude. We also find some evidence of currency matching by exporters, especially after the introduction of the floating exchange rate.     

管输俄罗斯原油水含量检测之中俄标准对比分析

通过3个中俄标准对管输俄罗斯原油进行水含量检测,发现采用我国标准所得结果明显偏大,分析后得出俄罗斯国家标准存在方法误差的结论;通过对比蒸馏法与卡尔费休容量法,发现卡尔费休容量法检测水含量快速准确,拥有更多优势。