(i)“owned” by persons of a Member if more than 50 per cent of the equity interest in it is beneficially owned by persons of that Member

(i)由一成员的个人所“拥有”，如该成员的人实际拥有的股本超过50%，

Wine Equity and Export Expansion Act

(美国)酒类平衡与扩大输出法;酒类平衡与扩大输出法

“Nevertheless,” continued the President, “even in the man whom the law has degraded, there may remain, when the divine mercy permits it, a sentiment of honor and of equity

“可是，”庭长接着说，“神恩允许的时候，即使是一个受过法律贬黜的人，他心里也还可以留下一点爱名誉、爱平等的情感。

equity of a statute

【律】法律条文的解释

Before 1991, Income Tax Law of the Peoples Republic of China Concerning Chinese-Foreign equity Joint Ventures and Income Tax Law of the Peoples Republic of China for Foreign Enterprises

1991年前，《中华人民共和国中外合资企业所得税法》和《中华人民共和国外国企业所得税法》

(2)A Chinese-foreign equity-joint venture, Chinese-foreign contractual joint venture or foreign-capital enterprise established within the People’s Republic of China shall be qualified as a legal person in China if it has the qualifications of a legal person and has been approved and registered by the administrative agency for industry and commerce in accordance with the law.

2、在中华人民共和国领域内设立的中外合资经营企业，中外合作经营企业和外资企业具备法人条件的，依法经工商行政管理机关核准登记，取得中国法人资格。

In accordance with the Joint Venture Law and other relevant Chinese laws and regulations, both parties of the joint venture agree to set up an equity (cooperative)joint venture limited liability company in China.

按照中国的合资企业法和其它有关法律和法规,合同双方同意在中国境内建立合资(合作)公司。

Exhibit 2-4 shows the statement of owner’s equity of Solarwind Company for the month ended October 3, 2004.

表2-4列示了太阳风公司在2004年10月3日的业主权益表。

Unrealized loss on market value decline of long-term equity investments

长期股权投资未实现跌价损失

The equity of the referee’s decision was accepted by everyone.

大家都同意裁判员的公正裁判.

The owner’s equity will, of course, be reduced by the amount of the loss debited to the capital account.

当然,业主权益将通过把亏损额借记资本账户而减少。

The functions and powers of the board of directors are, as stipulated in the articles of association of the equity joint venture, to discuss and decide all major issues concerning the venture.

董事会的职权是按合营企业章程规定，讨论决定合营企业的一切重大问题。

Single proprietorships and partnerships prepare the statement of owner’s equity .

独资和合伙企业需要编制业主权益表。

The debit balance in the account of withdrawals for a sole proprietorship or a partnership reflects the decrease in the owner’s equity during the accounting period from the withdrawal of cash or other assets for personal use.

独资企业或合伙企业的业主提款账户的借方余额反映在某一会计期间内,由于业主提取现金或其他资产以供私人使用而导致的业主权益减少。

Carrying out debt-to-equity swap programs in enterprises where conditions permit

对符合条件的企业实行债转股

The extent of board representation can vary from company to company, But it is often proportional to the percentage of equity in the company held by the venture capitalist

风险资本家在公司中的代表人数因公司而异,但往往与风险资本家持有的公司股票成比例

Venture capital investing represents a significant focus of most institutional or corporate investment portfolios, and many of the largest venture funds are operated by major financial institutions, or by subsidiaries for private equity investments

风险资本投资是大多数机构投资证券组合或公司投资组合的一个重要的投资焦点,而且许多最大的风险基金是由主要的金融机构或专门从事私募投资的子公司运作的

The statement shows the figure of the beginning owner’s equity , changes during the period, and the figure of the ending owner’s equity.

该报表列示期初业主权益数额、期间内的变动数额和期末业主权益数额。

Change of organizational structure; change of equity structure; revision of Articles of Association; change of senior managerial personnel; merger or split; and

改变组织形式。调整股权结构。修改章程。更换高级管理人员。合并或分立。

The principle of moral rightness;equity .

公正道义上公正的原则;公平合理

The risks perceived by both equity owners and debt owners increase and so the required return by both rises as well

股票持有人与债券持有人预见到的风险增大，两者要求的报偿随之增加。

A decrease in the equity position of a share of stock because of the issuance of additional shares.

股票跌价由于新股票发行未充分考虑收入而出现的公司股票跌价

The state shall not nationalize or requisition any equity joint venture.

国家对合营企业不实行国有化和征收。

Disputes arising between the parties to an equity joint venture which the board of directors has failed to settle through consultation may be settled through mediation or arbitration by an arbitration agency of China or through arbitration by another arbitration agency agreed upon by the parties.

合营各方发生纠纷，董事会不能协商解决时，由中国仲裁机构进行调解或仲裁，也可由合营各方协议在其它仲裁机构仲裁。

The equity joint venture agreement, contract and articles of association signed by the parties to the venture shall be submitted to the state’s competent department in charge of foreign economic relations and trade (hereinafter referred to as the examination and approval authorities)for examination and approval.

合营各方签订的合营协议、合同、章程，应报国家对外经济贸易主管部门(以下称审查批准机关)审查批准。

The various kinds of insurance coverage of an equity joint venture shall be furnished by Chinese insurance companies.

合营企业的各项保险应向中国的保险公司投保。

Based on different lines of trade and different circumstances, arrangements for the duration of equity joint ventures may be made differently through agreement by the parties to the venture.

合营企业的合营期限，按不同行业、不同情况，作不同的约定。

An equity joint venture shall take the form of a limited liability company.

合营企业的形式为有限责任公司。

All activities of an equity joint venture shall comply with the provisions of the laws, decrees and pertinent regulations of the People’s Republic of China.

合营企业的一切活动应遵守中华人民共和国法律、法令和有关条例规定。

An equity joint ventures shall handle its foreign exchange transactions in accordance with the regulations on foreign exchange control of the People’s Republic of China.

合营企业的有关外汇事宜，应遵照中华人民共和国外汇管理条例办理。

equity share

权益股，股票,股权证

prior equity

n.前期公平

total equity

全部股本

equity shares

(产权)股票, 普通股

equity portion

n.平衡权部份

equity account

剩余财产帐

natural equity

自然衡平

unlisted equity

未上市股票

equity security

n.股票,产权凭证

negative equity

ph.1. 【经】负资产抵押(指向抵押放款公司抵押的家产值不足抵押款)

maxims of equity

衡平法格言

equity financing

发行股票筹资,股本筹资,集资,增股筹资

equity investment

产权投资, 直接投资

horizontal equity

n.纳税横向均等

assets and equity

资产及股本

proprietary equity

业主权

equity of a statute

法律条文解释

equity participation

参股投资,参股,出资方式,合资,资本参与,资本分担

shareholder’s equity

n.股东自和股分

equity contributions

产权资本的提供

equity of redemption

(抵押人在一定时间内付清本息)赎回抵押品的权利

equity capital turnover

投资总额周转率, 销货总额与投资总额的比较

conflict of law and equity

普通法与衡平法的冲突

equity capital transaction

股本转让, 产权资本转让

equity principle of taxation

纳税公平原则

equity treatment of commerce

通商待遇公平

cooperative equity enterprise

股份合作企业

return on common stock equity

普通股权益报酬

Chinese and foreign equity joint venture

中外合资经营企业

contract for equity banking joint venture

银行合资经营合同