凈額法 的英文怎麼說
中文拼音 [jìngéfǎ]
凈額法
英文
net method-
Excess margin equity in a stock account above the legal limit required for margin maintenance in a long or short account
超額保證金在長期或短期賬戶中，超過法定保證金維持范圍的股票賬戶凈值。Theoretically, there are many measure method for the goodwill, for example, there are capitalization of income method, present value of super - profit method and so on, but we adopt the difference between thb c t of the whole business and the identifiable net assets method
從理論上講，計量商譽的方法有多種，比如超額利潤現值法、收益資本化現值法，但實務中一般採用並購成本與可辨認凈資產的公允價值的差額計算。The food and environmental hygiene department ( fehd ) has since october 2003 started to take stringent enforcement action against feral bird feeders, who litter public places, in accordance with the fixed penalty ( public cleanliness offences ) ordinance ( cap. 570 ). officers in plain clothes are deployed to conduct blitz operations in areas where there are frequent complaints of bird feeding activities
從二三年十月起，食物環境?生署（食環署）便引用《定額罰款（公眾地方潔凈罪行）條例》 （第570章） ，向喂飼野生雀鳥而弄污公眾地方的人士採取嚴厲的執法行動，又派遣便衣人員在常有投訴的喂飼地點採取突擊行動。The level of a subsidy can be obtained from three layers : the narrow level being financial budget, the broad level being non - internalization of externalities, and the integrated layer being the difference between private cost or price and market cost or price. several models and indicators of government assistance for agriculture have been developed, such as nrp, nra, erp, era, pse and ams
農業補貼的測度，可從狹義（財政預算） 、廣義（外部性）和綜合層次（衡量農業資源的轉入與轉出凈額）上進行；在現有各種測度農業補貼水平的方法中， pse模型能更好地反映補貼的內涵。But the market develops cost by very big premise is market development, so this charge is very aboveboard, and dinner party cost is different, national treasurer method has net specified number of formulary annual sales revenue to reach its in 15 million yuan the following, the forehead deducts not to exceed sales revenue net specified amount before business treats fee tax thousand 5, more than 15 million yuan, the forehead is deducted not to exceed thousand before duty 3
但市場開發費由個很大的前提就是市場開發啊，所以這個費用是很光明正大的，而應酬費就不一樣了，國家會計法有規定全年銷售收入凈額在1500萬元及其以下的，業務招待費稅前扣除額不超過銷售收入凈額的千分之5 ，超過1500萬元的，稅前扣除額不超過千分之3 。Article 99 where conversion of a limited liability company to a joint stock limited company is approved in accordance with the law, the total value of the converted shares shall be equivalent to the company ' s net assets value
第九十九條：有限責任公司依法經批準變更為股份有限公司時，摺合的股份總額應當相等於公司凈資產額。The imf also recommended, as a matter of priority, appropriate legislation should be introduced to ensure finality of settlement and to provide undoubted support to netting systems, warning that the uncertainty of unwinding of transactions under insolvency law could undermine the fundamental concept of payment finality
基金組織亦建議香港應優先考慮引入適當法例，以確保結算的最終性及為凈額結算系統提供堅定的支持，並警告在破產法例下交易可被視作無效所造成的不明朗因素，可能會影響支付的最終性的基本概念。Article 124 the total amount of external liabilities of a securities firm may not exceed the prescribed multiple of its net assets, and the total amount of its current liabilities may not exceed a certain proportion of its total current assets. the specific multiple, proportion and administrative measures shall be prescribed by the securities regulatory authority under the state council
第一百二十四條證券公司的對外負債總額不得超過其凈資產額的規定倍數，其流動負債總額不得超過其流動資產總額的一定比例其具體倍數比例和管理辦法，由國務院證券監督管理機構規定。Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。Some such examples may include ( but are not limited to ) : the different implications of paying with stock versus cash, the relevance of goodwill, the basic differences of buying assets versus stock, why a manager would make a 338 election ( or ( h ) or ( h ) ( 10 ) ), and / or the value of nols
此類稅務規劃可能包括（但不限於）以現金或股票為對價之不同意涵、商譽與稅務之關聯、資產收購與股權收購之基本差異、影響經理人是否選擇適用所得稅法第三百三十八條（將股權收購視為資產收購）之因素、及營業損失凈額之價值等。This article sets out the legal position on netting under hong kong law, the conditions under which the hkma will be prepared to recognise netting arrangements and the method of calculating the credit exposures on bilaterally netted transactions for capital adequacy purposes
本文列載在香港法律下凈額結算的法律地位，金融管理局會承認凈額結算安排的情況，以及就資本充足比率要求計算雙邊凈額結算交易的信貸風險的方法。No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method
同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。Finally, the detailed introduction on enterprise management and conformity after merging, the postmerger firms can achieve economics of scale effects, operating and financial synergy effects etc. in the practice of bankruptcy and merger, this article believe that after targets ' s evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense
最後通過對兼并后企業管理和整合工作的詳細介紹，使兼并后企業通過兼并實現規模經濟效應、經營和財務協同效應等。本文認為在破產兼并實踐中，當被兼并企業在評估調賬后仍處于資不抵債、凈資產為負數的情況，會計上應將資不抵債的數額列為遞延支出核算，這種處理方法有利於鼓勵優勢企業兼并資不抵債的企業，減少因破產而增加的社會壓力。From a departure point of empirical study on the effect of cross - border mergers and acquisitions ( m & as ) on the performance of target firms, this article follows the traditional research pattern, which first reviews the extant empirical researches in this field then introduces the characteristics of foreign acquisitions in china as well as its economic effect. following is the theoretical explanation of the mechanism behind the effect of cross - border m & as on the performance of target firms from the views of fdi, corporate strategy and corporate governance. finally, this article employs the standard event study methodology as well as accounting data analysis to examine the short - term wealth effect and long - term performance of chinese target firms
本文以外資並購對我國目標公司績效的影響為研究出發點進行實證分析，依據傳統的研究思路，首先對現有的經典文獻做了一個簡要的回顧，然後介紹了外資並購我國企業的特點和其經濟效應，接著從國際直接投資、公司戰略、公司治理這三個角度對跨國並購提高目標公司績效的機理進行了分析，為目標公司績效的提高提供了理論依據，最後本文利用標準事件研究法和會計指標法計算出公司的績效指標?累積超額收益率（ car ） 、平均每股收益和平均凈資產收益率，分別從短期和長期分析了我國目標公司的績效。Based on the module establishment and program calculation, this article defines the value scope of the net salvage, in which the depreciation amount in the last two years will not be negative number, nor will it exceed that of the third year from last
摘要通過建立模型和編程計算，給出了雙倍余額遞減法計提折舊不會出現最後兩年折舊額為負數或大於倒數第3年折舊額時的凈殘值率的取值范圍。The definition of value scope of net salvage in terms of double declining balance method
雙倍余額遞減法下凈殘值率取值范圍的界定Fc approved to revise the rates of the components of lsfs assessment formula i. e. the adjusted family income ready reckoner, the asset ceiling and sliding scale of net asset values and the maximum amount of medical expenses deductible from family income as approved by fc on 5. 12. 97, according to the movements of the cpi in 1996 and 1997
財務委員會批準，根據1996年和1997年甲類消費物價指數的變動幅度，修訂財務委員會於1997年12月5日批準的本地專上學生資助計劃評審算式組成部分即"調整后家庭收入"算式計算便覽資產上限資產凈值的按比例計演算法，以及可從家庭收入扣除的醫療開支的最高限額的金額。Where the net amount of the fair value of an asset minus the disposal expenses cannot be estimated reliably according to the provisions as described above, the enterprise shall regard the current value of the expected future cash flow of the asset as the recoverable amount of the asset
企業按照上述規定仍然無法可靠估計資產的公允價值減去處置費用后的凈額的，應當以該資產預計未來現金流量的現值作為其可收回金額。To ensure that the monetary base and the backing ratio would not be affected by the trade date accounting approach, amounts of accounts receivables and accounts payable arising from unsettled transactions would be shown in hk and us separately and on a net basis
為了確保貨幣基礎與支持比率不會受到交易日會計方法影響，未交收合約所引起的應收帳項和應付帳項數額會以凈額用港元和美元分別列出。分享友人