凈變現法 的英文怎麼說
中文拼音 [jìngbiànxiànfǎ]
凈變現法
英文
net realizable value-
Net realizable value
可變現凈值法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I acknowledged no natural claim on adele s part to be supported by me, nor do i now acknowledge any, for i am not her father ; but hearing that she was quite destitute, i e en took the poor thing out of the slime and mud of paris, and transplanted it here, to grow up clean in the wholesome soil of an english country garden. mrs. fairfax found you to train it ; but now you know that it is the illegitimate offspring of a french opera - girl, you will perhaps think differently of your post and protegee : you will be coming to me some day with notice that you have found another place - that you beg me to look out for a new governess, etc. - eh
當時我並沒有承認自己有撫養阿黛勒的義務，就是現在也不承認，因為我不是她的父親，不過一聽到她窮愁潦倒，我便把這個可憐蟲帶出了巴黎的泥坑，轉移到這里，讓她在英國鄉間花園健康的土壤中，乾乾凈凈地成長，費爾法克斯太太找到了你來培養她，而現在，你知道她是一位法國歌劇女郎的私生女了，你也許對自己的職位和保保人身份，改變了想法，說不定哪一天你會來見我，通知我己經找到了別的工作。It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit
研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。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。The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years
本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。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。Indeed, just in the first half of this year the net outflow of portfolio investments was 11. 5 times the current account surplus. and there are large changes in the other large items in the capital account, namely, direct investments and what are conveniently classified as other investments reflecting largely changes in the external assets and liabilities of the banks, which can be generated by many unpredictable events
事實上，今年上半年錄得凈流出的組合投資便已是經常帳盈餘的11 . 5倍，而資本帳其他主要項目亦有重大的變動，其中包括直接投資及其他投資主要反映銀行對外資產債務的變動，而這些變動可因種種無法預計的事件而出現。According to the principle i. e. the investor obtains only the expected minimum benefit when npv is zero, based on the analysis of various factors effecting the cash flow of gas investment, the parameters related with the reserves are expressed as the function of reserve scale, and the mathematical model is developed to determine the gas minimum economic resources taking the resources as a variable and given npv is zero, which pro vides a decision making method for gas exploration invest merit
根據投資凈現值為零時投資者只獲得最低期望收益的原理，在分析影響天然氣投資現金流量各因素的基礎上，將與儲量相關的參數表示為儲量規模的函數，並以儲量規模作為變數通過令凈現值為零得到確定天然氣最低經濟儲量規模的數學模型，從而為天然氣勘探投資提供一種決策方法。North thoroughly studies the condition of causing institutional change and completing it. he considers that the expectation for acquiring the maximum potential profit, which ca n ' t be obtained in current system, is the reason causing institutional change. when anticipated net profit is more than anticipated costs, an institutional innovation will occurs
諾思認為，安排變遷的誘致因素是期望獲取最大的潛在利潤，潛在利潤是一種現有制度安排結構內無法實現的收益，當預期的凈收益超過預期的成本，一項制度就會被創新。It concludes four parts. in the first part, i expound and analyze marx and engels " theory of needs and the application and development of it, and clarify that marx and engels " theory of needs is the scientific methodology and the theory guide for us to study the issue of people ' s spiritual and cultural needs ; in the second part, i expound the relationship between people ' s spiritual and cultural needs and cultural and ideological progress, introduce the definition and intention of spiritual and cultural needs and the significance for cultural and ideological progress, and clarify that spiritual and cultural needs is the starting point and foothold of cultural and ideological progress ; in the third part, i mainly introduce the new change, characteristics and tendency of people ' s spiritual and cultural needs in contemporary china since practicing reform and opening up policies and analyze the economic, political and cultural reason ; in the forth part, i put forward some countermeasures and proposals on the problem of how to more efficiently satisfy and guide people ' s spiritual and cultural needs such as upholding and developing marxist theory, strengthening lofty ideal and faith and socialism morality construction, developing education and science undertakings, quickening development of culture industry, flourishing socialism culture and art to satisfy people ' s spiritual and cultural needs, and raising people ' s quality and accomplishment of ideology, culture and art, guiding culture consumption, standardizing the culture market and purifying cyber culture, etc to guide people ' s spiritual and cultural needs
全文分為四個部分，第一部分闡述和分析了馬克思恩格斯的需要理論，以及後人對馬克思恩格斯需要理論的運用和發展，闡明了馬克思恩格斯的需要理論是我們研究人的精神文化需要問題的科學的方法論和理論指南；第二部分論述了精神文化需要與文化建設的關系，介紹了精神文化需要的定義、內涵，精神文化需要問題對文化建設的重要意義和作用，闡明了精神文化需要是文化建設的著眼點和立足點；第三部分重點介紹了改革開放以來，當代中國人的精神文化需要呈現出來的新變化、新特點、新動向，分析了其中的經濟、政治和文化原因；第四部分對于如何正確滿足和引導當代中國人的精神文化需要提出了對策，指出滿足人的精神文化需要，要堅持和發展馬克思主義理論，加強理想信念和社會主義道德建設，要發展教育科學事業，要加快發展文化產業，要繁榮社會主義文化藝術；引導人的精神文化需要，要從提高人的思想文化素質和文化藝術修養，引導文化消費，規範文化市場和凈化網路文化等幾個方面做出努力。The oneself is more easily vanquish by oneself, i am the most afraid be a person ' s war, i feel the whole suddenly now all dull, think seeking an out of this world is clean very much of ground, exile an oneself thoroughly once, i actually is who, who is i again, i am a whose again who, i can ' t face an oneself, can ' t from pull out, my heart is descending to sink. the sky of the butterfly why suddenly haze, why the day of the butterfly change suddenly of pallor, did the world changed, is it the butterfly that change
自己更容易被自己打敗，我最怕的就是一個人的戰爭，我現在忽然感覺一切都沒意思，很想找一個世外清凈之地，好好的放逐一下自己，我究竟是誰，誰又是我，我又是誰的誰，我無法面對自己，無法自拔，我的心在下沉.為什麼蝴蝶的天空忽然陰霾，為什麼蝴蝶的日子忽然變的蒼白，世界沒有改變，是蝴蝶變了嗎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