帳面價值法 的英文怎麼說
中文拼音 [zhàngmiànjiàzhífǎ]
帳面價值法
英文
book value method- 帳 : 名詞1. (用布、紗或綢子等做的遮蔽物) curtain 2. (關于貨幣、貨物出入的記載) account 3. (帳簿) account book4. (債) debt; credit
- 面 : Ⅰ名詞1 (頭的前部; 臉) face 2 (物體的表面) surface; top 3 (外露的一層或正面) outside; the ri...
- 價 : 名詞1. (價格) price 2. (價值) value 3. [化學] (化合價) valence
- 法 : Ⅰ名詞1 (由國家制定或認可的行為規則的總稱) law 2 (方法; 方式) way; method; mode; means 3 (標...
- 帳面 : paper帳面赤字 deficit on the books; 帳面價格 accounting price; 帳面價值 book value; 帳面科目 book...
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With the book - value ap ? proach, if the amount invested is greater or less than the book value of the equity received, the investment is still recorded at book value. ( if the investment is greater than the book value, the original part ? ners receive bonuses ; if the investment is less, the new partner re ? ceives a bonus
在帳面價值法下,如果投資額大於或小於實際所得到的權益的帳面價值,仍按其帳面價值記錄投資額(如投資額大余帳面值,原合伙人就得到額外補貼;如投資額小於帳面價值,新合伙人即得到額外補貼) 。Different recognised dealers may adopt different practices in the distribution of notes in the secondary market, for example, the minimum investment denomination, the range of issues on offer, the settlement arrangement, the bid ask spread quoted, the fees and charges, etc. normally, investors would need to open a bank account and also an investment account with the recognised dealer before entering into a transaction
不同的認可交易商會就於第二市場銷售債券採取不同的做法,例如最低投資面值所出售的債券系列結算交收安排買入及賣出報價差距費用及收費等。一般而言,投資者需要先行開設一個銀行帳戶,以及於認可交易商開設投資帳戶,才可進行交易。Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses. on the base of fully understanding of various research models of value relevance, this paper chooses the feltham - ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china. the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard ; ( 2 ) when testing listed corporations suffering loss the feltham - ohlson model is invalid ; ( 3 ) compared with 2000, the accounting data of 2001 is n ' t more conservative but more aggressive ; and ( 4 ) this paper ca n ' t judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching
在對各種價值相關研究模型充分理解的基礎上,本文有針對性地選擇feltham - ohlson模型和資產負債表模型作為研究的基本模型,並根據所研究的具體問題對模型進行了修正,用以檢驗我國a股上市公司會計數據的價值相關性,研究結論如下: 1 、 1996 2001年我國會計信息的價值相關性沒有隨各項具體會計準則的頒布和變更逐年提高,反而逐年降低; 2 、 feltham - ohlson模型在檢驗虧損上市公司時失效,這可能是我國資本市場中特有因素造成的; 3 、與2000年相比, 2001年會計數據不但沒有更謹慎,反而更「激進」 ; 4 、本文檢驗結果無法判斷計提《企業會計制度》新要求的四項資產減值準備后計算出的企業資產帳面價值是否比未計提資產減值準備計算出的資產帳面價值更接近企業真實的經濟價值,有待今後做進一步的研究。He tried to write down the shares
他想方設法減低股票的帳面價值。分享友人