术语“所有者权益”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 63000219 |
| 所属学科 Subject | 管理学 Management Studies |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 所有者/权益/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | 股东权益 净资产 债权人权益 |
| 搭配信息 Collocation | 所有者权益变动表statement of stockholders equity 所有者权益比率owner's equity ratio 所有者权益类帐户owner's equity accounts |
| 编纂人 Compiler | 姚玮 |
| 编纂日期 Date of Compilation | 2015-07-02 00:00:00 |
汉英语境1
英译术语:
owner's equities
汉语语境:
市场利率的变化导致银行资产与负债的价值均发生变化，进而导致银行的所有者权益发生变化和银行股东财富的风险。因此，利率风险管理对商业银行具有极其重要的作用。由于传统利率免疫策略在计算久期时假定收益率曲线在不同时段的变化量相同，因而其无法解决现实世界中不同时期收益率变化不同的利率免疫问题。
英语语境:
Adjustment of interest rate causes change of asset and liability value, which in turn leads to change of owners'equities and risk of banking shareholders'wealth. So, it's very important for commercial banks to control interest rate risk. The traditional immunization of interest rate risk can't solve this problem accurately when the yield curve does not move in parallel because the traditional duration assumes the various yield point changes at the same number.