持續經營假設 的英文怎麼說

中文拼音 [chíxùjīngyíngjiǎshè]
持續經營假設 英文
continuity postulate
  • 持 : 動詞1 （拿著; 握著） hold; grasp 2 （持有; 保持） keep; hold 3 （支持; 保持） support; maintain 4...
  • 續 : Ⅰ形容詞（連接不斷） continuous; successive Ⅱ動詞1 （接在原有的后頭） continue; extend; join 2 （...
  • 經 : 經動詞[紡織] （把紡好的紗或線梳整成經紗或經線） warp
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 假 : 假名詞1. （按照規定不工作或不學習的時間; 假期） holiday; vacation 2. （經過批準暫時不工作或不學習的時間; 休假） leave of absence; furlough
  • 設 : Ⅰ動詞1 （設立; 布置） set up; establish; found 2 （籌劃） work out : 設計陷害 plot a frame up; fr...
  • 持續 : 1. （延續） last; continue; sustain 2. （連續地） continued; sustained
  • 經營 : manage; operate; run; engage in
  1. From the perspective of property rights, the implementation of the credit system demonstrated the accounting objectives of an university, strengthened the cash basis of accounting, made continued operation of accounting and accounting assumptions phases verifiable, and enhanced the understandability, comparability and match ratio of the accounting information

    從產權視角分析，學分制的實施顯現了高校會計目標，強化了會計收付實現制基礎，使得會計持續經營及會計分期假設具有了可驗證性，提高了會計信息的可理解性、配比性與可比性質量特徵。
  2. First, in the article, the author analyses the three backgrounds of human capital financial theory - human capital theory, existed financial management theory, the differentice of two rights ' disattachment, and puts forward three postulates of human capital finance theories, there are ratipnal financing principal postulate, continuing postulate, multilateral efficient market postulate. on the basis, the author puts forward human capital owners " financial theory and human capital operators " financial theory, making use of existed financial theories

    在本文中，首先分析了人力資本財務論產生的三大背景：人力資本產生的理論基礎、現有的財務學理論基礎、兩權分離環境的變化，提出了人力資本財務的三大假設：理性理財主體假設、持續經營假設、多維有效市場假設，在此基礎上，借鑒現有的財務理論基礎，提出了人力資本所有者財務論和人力資本經營者財務論。
  3. Iv the going concern assumptions and any qualifications

    Iv持續經營的假設及任何保留意見
  4. The major concept ( assumption ) is the concept of accounting entity. the other assumptions are the going - concern assumption, the accounting period assumption, and the stable money - unit assumption

    主要概念是會計主體概念，其他的假設有持續經營假設，會計期間假設，穩定貨幣單位假設。
  5. There are mainly two accounting methods for business combination, purchase method and pooling of interest method. at present, the focus of contention is not on using purchase method on purchase combination, but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation

    其核心問題是換股合併的經濟實質是什麼，對于換股合併應當採用一種會計方法還是可以採用多種會計方法，權益結合法的持續經營假設及賬面對價值計價基礎是否符合換股合併的法律事實等。
  6. Abstract : the internet economy has challenged the four traditional accounting assumptions ; therefore, the accounting assumption frame needs to be re - scrutinized and reconstructed

    網路經濟對傳統的會計假設提出了嚴峻的挑戰，我們需要對會計主體、持續經營、會計期間和貨幣計量假設的含義進行重新審視，重新構建會計假設。
  7. Business valuation based on modern economy is one of the most difficult and comprehensive professional work in asset appraisal, but also stands for the trend of the appraisal. as china implemented planned economy all the long in the past years, the concept of business value was proposed later than other advanced countries. the study on the theory and method of business valuation we made is relatively backward. all these lead to that we merely use cost method in practice. with the improvement of market economy, the validity of cost method is challenged. hunting for appraisal methods suitable for china circumstance has become more and more urgent. this thesis presents its own opinion on the adjustment of the basic frame of theory of business valuation. for the first time, it puts systems theory into the study of the theory base, and believes that the enterprise as a compound entity has higher efficiency than the sum of its constituent, and then proposes new appraisal assumption. aiming at the obscure understan ding, it analyses a group of conception related to business valuation. after giving a whole analysis and study, this thesis indicates the income approach which emphasizes earning - capacity of a enterprise should become the correct choice of china, and makes a further study on the origin - features and feasibility of this method

    植根于現代經濟的企業價值評估是資產評估中綜合性最強，技術難度最高的業務之一，也是評估業未來的發展方向，由於我國過去長期實行計劃經濟體制，企業價值概念的提出和運用時間較晚，缺少現代經營理念的積累，企業價值評估的理論與方法的研究比較滯后。本文試圖以理性分析和案例分析相結合的方法，系統研究和分析企業價值評估的基礎理論及其現實條件下，適應我國經濟發展的評估方法，以期為構建有中國特色的企業價值評估理論和方法體系做一些有益的探索。文章以企業價值評估的基本概念為起點，在對眾多關于企業性質的學說和理論觀點進行概括抽象的基礎上，指出了整體性、持續經營和盈利性是企業的重要特徵，依據企業的整體性運用系統方法闡明了企業的價值大於組成企業的單項資產價值之和，據此提出了反映企業價值評估特點的有機組合增殖假設；依據盈利性的特點，強調了企業價值評估的核心應為企業的獲利能力，而不是組建企業的成本；對企業價值、企業價值評估含義、特點的論述以及對相關概念的辨析表明了作者的個人觀點和文章的基本定位，而從評估目的入手劃分的以產權變動為目的的企業價值評估和以財務決策為目的的企業價值評估與企業價值評估的假設、評估核心共同決定了評估方法的選用。
  8. In china, accountants rely on four fundamental accounting assumptions in recording business transactions : ( 1 ) business entity concept, ( 2 ) going concern concept. ( 3 ) periodicity assumption, ( 4 ) stable monetary unit assumption

    在中國，會計人員在記錄經濟業務過程中遵循以下4條基本會計假設：會計主體，持續經營，會計分期，貨幣計量。
  9. In china, accountants rely on four fundamental accounting as ? sumptions in recording business transactions : ? business entity concept, ? going concern concept, ( d periodicity assumption, ? stable monetary unit assumption

    在中國，會計人員在記錄經濟業務過程中要記錄四個基本假設：會計一主體概念、持續經營概念、期間假設及貨幣穩定假設。
  10. Continuity going - concern assumption

    持續經營假設
  11. The relevant review of home and aboard literature indicates in present circles there is no clear answer on the application range of the purchase method and the pooling of interest method, especially no agreement on the property of business combination, that is, whether changing shares ’ consolidation has only the property of pooling of interest or it has two properties of purchase and pooling of interest

    而從法律意義上看，企業產權的聯合過程並非建立在持續經營假設基礎上，而是一個新企業的開始，因此以賬面價值為基礎的現行權益結合法未能反映產權合併的法律事實，將其修正為公允價值基礎更具有合理性。
  12. Secondly, " risk keep " take the place of " persist keep " ; by this way, we can be clear that why risk is so important in a corporation, and how to think when operate a corporation

    第二、經濟發展金融在經營中作用不斷加大，高科技導致經營風險日益加內容提要劇，網路化虛擬企業生命力脆弱曇花一現，引發「風險經營」假設代替「持續經營」假設。
  13. Manage and suppose continuously in the traditional financial theory that becomes flexible gradually, the uncertainty that enterprises face increases day by day

    傳統財務理論中持續經營假設逐漸松動，企業面臨的不確定性日益增大。
  14. For this, this thesis sets out from characteristic of intangible assets and theoretical foundation of intangible assets valuation, studies from the normal operation of whole enterprise, and be based on the assumption of running continuously and open market, to make a objective and sound judgment of the intangible assets market value that belongs to the new high - tech enterprise using the ahp

    為此，本論文從無形資產本身的特點和無形資產評估的理論基礎出發，站在整個企業正常運作的角度，依據持續經營假設和公開市場假設，對高新技術企業所擁有的客觀存在的無形資產在正常情況下所表現的市場價值，運用層次分析法建立評估模型，對其市場價值作出客觀公允的判斷。
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