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1)  stripping non-operational assets
剥离非经营资产
2)  asset divestiture
资产剥离
1.
Study on Financial Affairs of Asset Divestiture for Listed Company;
上市公司资产剥离财务问题的研究
2.
Studied the impact of information asymmetry between principal and agent on asset divestiture decisions through real option approach.
利用实物期权方法分析了信息不对称的委托代理框架下企业资产剥离决策。
3.
The changes in the environment, which lead to the increase in interior trade cost and decrease in exterior one, are the inducement to asset divestiture for enterprise.
资产剥离是指企业将部分资产组合出售给第三方,并取得现金、准现金或其他收入的一种资产重组交易。
3)  divestiture [英][dai'vestitʃə]  [美][də'vɛstətʃɚ]
资产剥离
1.
The Research on Method Choosing in Enterprise s Divestiture;
企业资产剥离的方式选择研究
2.
A Study of Divestiture under Merger Control;
企业合并控制中的资产剥离制度研究
4)  asset stripping
资产剥离
1.
At pre-sent,the reasons which lead to accounting information distortion include:the existence and flourish of asset stripping and accounting information distortion,non-reciprocity between accounting principle and true informa-tion,free choice of accounting method,different treatment of asset evaluation increment,and so on.
当前引起会计信息失真的此类原因有:资产剥离和关联方交易的存在与活跃;会计核算原则与信息真实之间不对等,会计核算方法自由选择空间大;对资产评估增值结果的不同处理等。
2.
Western countries have done in-depth researches in the application of corporate asset stripping during their long-time practice of market economy, and haved formed a relatively systematic theory of asset stripping.
资产剥离是企业重组的重要方式之一。
5)  corporate divestiture
资产剥离
1.
Research on Corporate Divestiture;
我国上市公司资产剥离研究
2.
The literatures about corporate divestiture are much smaller than M&A.
资产剥离和并购一样,都是企业重组(Corporate Restructuring)的重要方式之一,无论在国外还是在国内,资产剥离的数量和规模都呈持续增长的态势。
3.
At home, with the quick developmentof capital market, the number of corporate divestiture is increasing.
资产剥离和并购一样,是资产重组的重要方式之一。
6)  non operational assets
非经营性资产
1.
In order to strengthen the management of national assets in the enterprises,the paper expounds the meaning and necessity for dividing the enterprise s assets into operational assets and non operational assets.
为了加强企业中的国有资产管理 ,本文阐述了企业内部划分经营性资产和非经营性资产的意义和必要性 ,对非经营性资产作了界定和具体划分 ,对如何加强非经营性资产的管理作了详细的论述 ,并提出实
补充资料:国有非经营性资产转经营性资产
国有非经营性资产转经营性资产%26#8212;%26#8212;是指行政事业单位在保证完成正常工作的前提下,按照国家有关政策规定,将国有非经营性资产以出租、出借等形式从事生产经营活动。
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