本量利假定 的英文怎麼說

中文拼音 [běnliánglìjiǎdìng]
本量利假定 英文
cost-volume-profit assumption
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 量 : 量動1. （度量） measure 2. （估量） estimate; size up
  • 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
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  1. This article takes the corrections of accounting errors as one of the profit - manipulate. it begins with the root and the objective condition of the profit - manipulate, to analysis the reason and motivation of the corrections of accounting errors. then, on the base of the effective market content and the capm theory, this paper analyses empirically the market conductibility of corrections of accounting errors with all " a " shares in 2001, and discovers there is no difference on stockjobbing amount and price

    從利潤操縱存在的根源和客觀條件入手，分析上市公司進行會計差錯及其更正的原因和動機；然後，以有效市場假說的基本理論和資本資產定價模型為基礎，對2001年滬市a股所有進行會計差錯更正的上市公司進行會計差錯的發生和更正的市場傳導效應研究，通過檢驗發現，公司年度報告披露前後時窗內的股票交易量和股票價格並未存在顯著差異。
  2. At last, the conclusions of the whole thesis are drawn, and it is put forward that the future research emphases on the infrared radiation absorption ct technology should focus on : instantly get the absorption projections are the crucial factor to utilize the technology industrially ; on the basis of the hypothesis that the gas is ideal gas, species concentration of particular gas medium can be measured at the same time, which must be helpful to comprehend combustion essence ; if laser source to replaces blackbody stove, for irradiant flame, interferometric projection can be attained, and its temperature distribution will known

    最後，對全文進行了總結，並指出今後研究工作重點。指出：瞬時得到各方向的投影是此技術實用化關鍵；在獲得溫度分佈信息基礎上，進行必要的假設和推導，能同時得到火焰中某特定組分濃度的分佈，這必將進一步我們對燃燒本質的理解；利用方向性好，輻射強度高的激光源代替常規的黑體爐，能得到輻射干涉投影圖像，這樣就能測量所介紹系統不能測量的發光火焰溫度分佈。
  3. In the positive analysis, the paper, firstly using the 1978 and 2001 data in ( time order ) and analyzing the total consumption and its structural characters of rural residents in liaoning province, including the basic tendency and structural change of rural their consumption, came to the conclusion that since the reform and opening up, the total consumption level of rural residents has been promoted and their consumption structure has been improved in liaoning ; secondly, using 2001 sectional data, econometrically analyzed the peasants " consumption structure by employing the by which in the analysis the author makes the assumptions as follows : all the consumers have the identical marginal budget share or the identical marginal propensity to consume when consuming certain goods

    本論文首先利用1978 ? ? 2001年的時序資料分析了遼寧省農民消費的總量狀況和結構特徵，包括農民消費的基本走勢及農民消費結構的變遷。得出：改革開放以來，遼寧省農民總體消費水平有了一定程度的提高，農民消費結構不斷改善；其次選擇2001年截面資料對遼寧省農民消費結構進行了計量分析，在這部分分析中，選用的模型是擴展的線性支出系統模型（簡稱eles模型） ，但採用擴展的線性支出系統模型進行分析和預測消費傾向中，暗含著如下假定： 「對某類消費品的邊際預算份額或邊際消費傾向，所有消費者都是相同的。 」
  4. Therefore, the paper expanded eles, namely, turned the above assumption into the following : all the consumers in the same income level have the identical marginal budget share or the identical marginal propensity to consume when consuming certain goods, but consumers in different income level have not and the paper, by defining and introducing the nominal variable of income level - a variable of the marginal propensity to consume only resulting from the change of consumers " ( rural residents ) income level, with which the standard income level was compared, adopted to expand again the extended eles model, exploited the surveying household data in 2001 by liaoning statistics bureau, caculated ( 1 ) the marginal propensity to consume, real expenditure structure, real propensity to consume and marginal budget share of main consumer goods of rural residents in different income levels ; ( 2 ) the proportion of the basic demand quantity, the basic demand structure, the basic demand of main consumer goods in real expenditure of livelihood consumption ; ( 3 ) the income elasticity of demand, the expenditure elasticity of consumption, the price elasticity of demand and the cross price elasticity of demand of main consumer goods ; finally, came the following conclusions : 1

    故本論文採用對擴展的線性支出系統進行再擴展，即將上述假定改為： 「對某類消費品的邊際預算份額或邊際消費傾向，對于同一收入等級的所有消費者均相同，但對于不同收入等級的消費者則有可能不同。 」並通過定義和在模型中引入收入等級虛變量，藉以代表與基準的收入等級相比，消費者（農民）僅僅由於其所處的收入等級變化所導致的邊際消費傾向的變化量。本論文採用對擴展的eles模型的再擴展，利用遼寧省統計局農調總隊的2001年農村住戶調查分戶資料（共1890戶） ，計算了（ 1 ）不同收入等級農民對各主要類型消費品的邊際消費傾向、實際支出結構、實際消費傾向、邊際預算份額； （ 2 ）不同收入等級農民對各主要類型消費品的基本需求量、基本需求結構、基本需求占實際生活消費支出比重； （ 3 ）不同收入等級農民對各主要類摘要型消費品的需求收入彈性、消費支出彈性、需求自價格彈性、需求的交叉價格彈性。
  5. Cvp analysis has several limitations, for example, it assumes that volume is the only cost driver and that all cost - volume - profit relationships are linear over the relevant range of activi ? ty

    本量利分析有幾個限制條件，例如，他假定數量是唯一的成本動因，所有的本量利關系在相關范圍內都是線性的。
  6. Analysis is made on structure characteristics of the finned - tube, and analysis has been made on the special heat and mass transfer principle of every micro - unit under both dry and wet conditions. appropriate hypothesis is made and based on the energy, mass and momentum equivalent, the evaporator models of dynamic distributed parameters are set up. in addition, the gascooler and internal exchanger models of dynamic and distributed parameters, the throttling valve models and the compressor models are set up, too

    本文的內容如下： 1對翅片管蒸發器的結構特點進行分析，選取適當的微元體，對于干、濕工況下每個微元分別進行傳熱傳質分析，通過適當的假設，利用質量守恆方程、能量守恆方程和動量守恆方程建立了蒸發器的分佈參數數學模型；對回熱器劃分微元建立了分佈參數數學模型；對氣體冷卻器建立了分佈參數數學模型；對壓縮機建立了數學模型；建立了節流閥的數學模型，為系統模擬奠定了基礎。
  7. Get the main conclusion as follows : when producing advantage enterprises in horizontal merger, if the figure of leaders enterprise do n ' t equal to zero, the horizontal merger motive exists, and under certain condition, this kind of horizontal merger will increase the social total welfare, this is exactly the reason why horizontal merger gets support ; when horizontal merger does not produce advantage enterprises, the condition that the motive exists is extremely harsh, and this kind of merger rises the product price and reduce the social total welfare ; when the market is couront market, if merging side ' s production capacity after merge ca n ' t reach optimum in theories satisfied, so long as its production capacity exceed the sum of optimum output of merger participate, merge motive exists, and horizontal merger will increase the social total welfare rises ; when high - level enterprises merge low level enterprises, because merging side ca n ' t get profit or those do n ' t participate in merger get more profit than merging side, motive

    得到主要結論如下:當橫向並購產生優勢企業時，原先市場的領導層企業數目不等於零時，橫向並購動機存在，而且在一定條件下，這種橫向並購會使社會福利增加，這正是橫向並購得到支持的原因所在;當橫向並購不產生上優勢企業時，動機存在的條件極為苛刻，基本上與不產生優勢企業的假設相違背，可以認為這種並購的動機不存在，而且這種並購導致產品價格上升，社會總福利降低;如果市場近似古諾競爭市場，並購后並購方生產能力不能滿足理論上的最優產量，只要其生產能力超過並購前參與並購各方的最優產量之和，那麼並購動機就會存在，而且橫向並購會導致產品價格下降，社會總福利上升;當處于高層次的企業並購低層次企業時，由於並購者不能獲利或者未參與並購者獲利增加比並購方多，並購動機不存在或者很微弱。
  8. Article 184 if anyone, in violation of the provisions in article 71 of this law, obtains illegitimate benefits or shifts risks to others by manipulating securities trading prices or fabricating sham securities trading prices or securities trading volumes, his illegal gains shall be confiscated and he shall be fined not less than the amount of but not more than five times the illegal gains

    第一百八十四條任何人違反本法第七十一條規定，操縱證券交易價格，或者製造證券交易的虛假價格或者證券交易量，獲取不正當利益或者轉嫁風險的，沒收違法所得，並處以違法所得一倍以上五倍以下的罰款。構成犯罪的，依法追究刑事責任。
  9. New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective

    新準則在內容上有六大創新：即會計目標融決策有用論與受託責任論為一體；權責發生制確定為財務會計的一項基本假定；單獨系統地明示會計信息質量要求；利得、損失首次納入財務報表要素；全面系統規定會計計量屬性；以會計假設、目標和對象為起點構建在本準則。
  10. Main ideas and structure after introduction of some important issues related to sterilized intervention, such as the definition, the reasons, the target of intervention and its relation to the independence of the central bank in chapter 1, the paper researches the effectiveness of the portfolio balance channel on theory in chapter 2. after comparing the classical exchange rate models with portfolio balance model, i find non - sterilized intervention is effective under both models, but sterilized intervention is effective only under the latter, given that the uncovered interest parity ( ucirp ) does not

    資產組合平衡渠道假定本外幣資產是不完全替代的，即無拋補利率平價不成立，央行通過影響投資者資產組合中不同貨幣標價的資產的相對供給量來影響匯率，沖銷干預有效;在預期渠道下，央行通過影響市場參與者對央行干預量的預期，影響其決策和行為，從而影響匯率。
  11. Under linear demand and cost functions, we have reached the following main conclusions : ( 1 ) the capitalist selects his optimal location at the market with the smaller demand under the two pricing policies ; ( 2 ) total output under mill pricing is higher than that under uniform pricing ; ( 3 ) the dealer will prefer mill pricing, whereas the preference of the capitalist is indeterminate ; ( 4 ) the welfare level under mill pricing is definitely higher than that under uniform pricing ; ( 5 ) under uniform pricing, the optimal number affirms declines with an increase in the royalty ratio paid to the capitalist

    在線性需求與成本函數的假設下，本文得到的結論是： （ 1 ）在此二訂價制度下，資本家均會將購物中心設立於需求較小之市場而有角隅解，但在運費外加的情況下，則可能得到中間解； （ 2 ）單一出廠訂價之產量高於單一運送訂價之產量； （ 3 ）廠商偏好採用單一出廠訂價，但資本家之偏好則未定； （ 4 ）單一出廠訂價之社會福利必定高於單一運送訂價之社會福利； （ 5 ）單一運送價格制度下最適廠商家數之多寡隨支付給資本家權利金之比率增加而減少。
  12. Abstract : on the basic assumption of wencal, using pre - param eter method, the equation calculating multi - element beam of different section and ela sticity modulus on different groundsill are given in this paper. the programming language is qbasic. the results of example show that the calculation is correct and reasonable

    文摘:依據文克爾基本假定，利用初參數法推導出不同地基及不同地基梁截面彈性模量的多單元彈性地基梁計算公式，並用已編制的qbasic語言計算程序，通過實例計算，結果正確、合理
  13. First, the standard errors computed under the assumptionthat the error term is independent identical distribution will be biased. second, theassumption of independence is unlikely to satisfied. in the panel data analysis modelwith hierarchical structure, hierarchical effects, nested effects, time effects are seted. then the dissertation deduced parameter estimation and hypothesis test statistic andits probability distribution and analyze the hierarchical panel data set : eastern china, central china and western china are the top level, and the prc ’ s province, cities, and autonomous regions are bottom level

    然後針對目前面板數據分析過程中存在的兩方面問題，即一方面在利用面板數據模型進行分析時，標準誤差的計算是基於誤差項相互獨立並且同分佈的假設，如果誤差項是相關的將會造成估計有偏的後果;另一方面關于獨立性這一假設本身就難以滿足;提出多層嵌套面板數據模型，設定了層效應、嵌套效應以及時間效應參數，研究了多層嵌套模型的參數估計量和假設檢驗統計量及其分佈。
  14. During the research, the author carried out the new methods. on the basis of combination of theoretical curriculum and practical curriculum, and the theory and the practice in curriculum structure, author puts forward the mode of the theory and practice unified teaching. it is instructed by the idea of ability - based teaching. on the basis of vocational analyses, form the mode of the curriculum system and set up the objections of three - section teaching, that is knowledge, ability and attitude. using the form of dividing students into groups, individualized teaching and individual form of organizational teaching to set up the interaction system of envaluation, through the method of co - operation and set up the main method of teaching mode of criterion evaluation and correcting in time. in the research, based on the theory suppose, the author used experiment methods as follows : 1 ) to develop curriculum and make up teaching outline and teaching plan, on the basis of analyzing of vocational post ability ; 2 ) to develop teaching resources on the basis of teaching materials ; 3 ) to draw attention on the ability - based on teaching ; 4 ) to carry out the teaching objections based on objective teaching ; 5 ) to get the aim both the teachers and students on the basis of applying the way of co - operation ; 6 ) to envaluate the teaching quality based on the ability of students

    通過整合學術性課程與實踐性課程，使理論與實踐在課程結構上融為一體等理論假設基礎上，提出「理論與實踐一體化」教學模式的設想：把「能力本位」的教育理念作為指導思想；在職業能力分析的基礎上，形成模塊式的課程體系；確立知識、能力、態度三個層面上的教學目標；採取分組式教學、 「個性化」學習、個別化的輔導等教學組織形式；倡導師生合作學習的教學方法；建立綜合能力評價體系，注重形成性評價和及時反饋矯正。在具體嘗試過程中採取了以下具體做法： 1 、以職業崗位能力分析為依據，開發課程、編寫教學方案； 2 、充分開發和利用教學資源； 3 、教師進行精心的課前準備，確定教學目標、認真準備教學現場、認真準備教學清單； 4 、著眼于學生技能的形成，合理安排教學過程； 5 、師生合作學習，共同達標； 6 、以學生能力形成為依據，評估教學質量。
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