凈變現價值法 的英文怎麼說
中文拼音 [jìngbiànxiànjiàzhífǎ]
凈變現價值法
英文
net realizable value method-
This paper develops a deterministic inventory model for perishable items with a mixture of back orders and lost sales under inflation and time discounting, where the backlogged demand rate is dependent on the negative inventory level during the stock out period. the main differences from the existing related models are that the present model takes the maximum present value of profit in a repeatable order cycle as the objective function and proposes a more practical constraint of maximum customer - waiting time to ensure a proper customer service level. then the existence and the uniqueness of the solution to relevant systems are examined and a solution algorithm is shown to find the optimal replenishment policy. at last, some numerical examples are presented to illustrate the applicatioh of the model
本文建立了一種考慮通貨膨脹與時間價值的變質性物品的庫存模型，在模型中允許短缺發生且拖后的需求速率與在缺貨期間已經發生的缺貨量有關.和已有相關模型的主要區別在於本模型把一個可重復的訂貨周期內的最大平均利潤的凈現值作為目標函數，且增加了在缺貨期間最長顧客等待時間的限制，以確保庫存系統擁有較高的服務水平.然後討論了模型最優解的存在性與唯一性，並提供了尋求模型整體最優解的演算法.最後用實例說明了此模型在實際中的應用Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in september 2006, the financial accounting standards board published fas 157 ? fair value measurements, and made it into the world recognized fifth accounting measurement attribute
會計學經過近百年的發展演進，企業財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發展到重置成本、可變現凈值、現值，一直到2006年9月美國財務會計準則委員會發布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，並且得到了世界各國的共同認可。Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future
文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。Nevertheless, in reality, the quality of the functioning is decided by people ' s different value judgments. in the light of the function ancl the change regularity of property rights, the above characteristics of property rights enabl e people to optimize the function and achieve anticipated goals according to certain value standard, by way of adjusting property rights structure and changing its pattern. moreover, as a general introduction of theories of system changes, it is generalized that the causality of the changes is the external profit which is not available under the existing system ; the prerequisite for the occurrence of change is the shifting of the system from balanced situation to unbalanced
產權功能的上述特點使人們可以依據產權的功能和變動規律，在一定的范圍內通過調整產權結構，改變產權的格局來優化產權的功能，按照一定的價值標準來實現預期的目標；另一方面，作為對制度變遷理論的一般論述，闡明了：制度變遷的誘致因素是在以已有制度安排中無法取得的外部利潤；制度變遷發生的必要前提是制度由均衡狀態到非均衡狀態的轉變；只有當新制度的社會潛在凈效益大於原有制度的社會凈效益、新制度的潛在個別凈效益也大於原有制度的個別凈效益時，才能實現制度需求與制度供給的均衡狀態，制度變遷的過程才會得以完成。Based on the summary of previous evaluation methods, this paper points out the shortcomings of them, then draw the theory of artificial neural network into risk evaluation, through an example of some kind of investment project and the training and examination of a group investigation sample, it sets up the artificial neural network model. at last, this model is applied to the real case of an engineering project to evaluate its risk level and satisfactory result is made ; in the fifth chapter of this paper, the main risk factors that affect the economic appraisal of the engineering investment project are described through the form of relationship chart. then it is proved by way of deduction of formula that the risky influence that is brought by inflation must be considered in the engineering investment project
本文在對以往評價方法進行歸納總結的基礎上，指出其中存在的不足之處，將人工神經網路理論引入到風險評價中，以某一類投資項目為例，通過對一組調查樣本的訓練和檢測，建立了工程投資項目風險評價的人工神經網路模型，並通過實例對模型進行了驗證，取得了滿意結果；在本文第五部分，對影響工程投資項目經濟評價的主要風險因素以關系圖的形式進行了描述，然後通過公式推導證明了在工程投資項目中應該考慮通貨膨脹帶來的風險影響，接著在分析以往建立的經濟評價凈現金流量表達式存在不足的基礎上提出了另外一種方式的表達式，即凈現值解析模型，對該模型的求解進行了詳細的說明，並分析了如何恰當的選擇各風險變量的概率分佈，最後在考慮投資者風險偏好的前提下，提出了工程投資項目新的風險度量模型。分享友人