每股資產值 的英文怎麼說

中文拼音 [měigǔzīchǎnzhí]
每股資產值 英文
a et value per share
  • 每 : Ⅰ代詞（指全體中的任何一個或一組） every; each; per Ⅱ副詞（表示反復的動作中的任何一次或一組） often; every Ⅲ名詞（姓氏） a surname
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  1. According the original thoughts, this paper circumstantiates how to carry this theory into chinese practice and how to eliminate the fundamental shortcomings if foreign standards applied mechanically. therefore, in a creative way, this paper establishes a feasible eva appraisal system according to chinese listed companies " character and demonstrates it on some listed companies, such as sichuan changhong co. ; tsingtao brewery company ; and harbor line companies. in one word, this paper wishes to provide a set of more practical and predictable standard in comparison with roe and eps

    本論文正是根據其理論，首先著重對目前如何將經濟增加值實際運用於評估中國上市公司業績，進行針對性的分析和探討，從而逐步剔除機械套用國外指標體系的根本性缺陷，然後按照中國證券投資市場的特徵，創造性地建立一套符合中國實情地指標體系，同時運用這一指標體系對四川長虹、青島啤酒以及整個港口行業的上市公司五年間的業績變化情況做了仔細的運算和分析，並與現行的凈資產收益率、每股收益進行實證分析、比較，以期為上市公司業績評價提供一種更有預見性、更可行的指標體系。
  2. Upon the issue by the company of a share without par value, if an amount is stated in the memorandum to be authorized capital represented by such shares then each share shall be issued for no less than the appropriate proportion of such amount which shall constitue capital, otherwise the consideration in respect of the share constitutes capital to the extent designated by the directors and the excess constitutes surplus, except that the directors must designate as capital an amount of the consideration that is at least equal to the amount that the share is entitled to as preference, if any, in the assests of the company upon liquidation of the company

    公司發行無面值股票后，如果在備忘錄中載明一個金額，該金額為此類股票代表的法定資本，則每隻股票應以不低於構成資本的金額的適當比例發行，否則股票發行的對價以董事指定的金額大小為準構成資本，超額部分則構成盈餘；除非董事必須指定對價的一個金額作為資本，該金額至少應等於公司清算時股票在公司資產中作為優先部分（如果有）的金額。
  3. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  4. Net tangible assets per share

    每股有形資產凈值
  5. Capital structure is the rate of long term liabilities and sovereignty capital. different capital structure has a big effect to firm finance adventure, surplus of every stock, firm value

    資本結構是指長期負債額與主權資本的比例，不同的資本結構，對企業承擔的財務風險、每股盈餘、企業價值均會產生重大影響。
  6. The relation between the corporate governance of firms in growth enterprise market and its performance is investigated in this paper with focuses on : 1 ) the relations between growth enterprise market index and tangibles net value, roe and eps ; 2 ) the relations between the structure of the board, directors " salary and tangibles net value, roe and eps ; 3 ) the relations between intelligent property and tangibles net value, roe and eps. the analysis results show the relation between corporate governance and its performance

    論文考察了創業板企業治理機制與其績效之間的關系，主要集中於： 1 ）創業板指數與企業每股有形資產凈值、凈資產收益率、每股盈利的關系； 2 ）董事會結構及董事酬金與創業板企業每股有形資產凈值、凈資產收益率、每股盈利的關系； 3 ）創業板企業知識產權數量與每股有形資產凈值、凈資產收益率和每股盈利的關系；分析結果表明了風險企業治理機制與風險企業績效之間的關系。
  7. Asset value per share

    每股資產價值
  8. The investment manager is entitled to receive an annual performance fee in respect of each of the funds if the net asset value per share in the relevant fund at the end of any particular financial year is in excess of the target net asset value per share for that share class

    業績表現費：若於某一財政年度結束時有關基金之每股資產凈值超過有關股份類別預定之每股資產凈值指標，投資管理人即有權就該基金收取優良業績表現年費。
  9. On the other hand, the ipos can averagely get a positive abnormal return over market portfolio between september and december, which means ipos can obtain better return in every last - half year relatively. 5 ) higher exchanging rate of the first circulating day for an ipo can not obtain a higher medium and long return, and it even has a negative relationship with the later

    就股票價格的影響因素而言，發行后每股收益、發行后每股凈資產特別是bm比率、流通股數尤其是流通市值、總股本或流通盤占總股本比例、行業屬性等在較長的時間內對新股的二級市場收益有明顯的影響。
  10. With the characteristic of stock price being too high, the difference of floating and non - floating shares, deep speculation, over - concentrated share right, share price being far from the enterprises " value as propelled by capital, share price and the size of floating stock being inverse proportion, so china ' s stock market is premature. it is unrealistic that we define the proportion of conversion stock by the ratio of stock market price or earnings per share. on the other hand, we can not ignore completely the price floating stocks

    確定折股比例的方法有七種； （ 1 ）每股收益之比； （ 2 ）以eps不被稀釋為約束條件來確定臨界折股比例； （ 3 ）每股市價之比； （ 4 ）每股凈資產之比； （ 5 ）以l - c模型來確定折股比例； （ 6 ）每股企業價值之比； （ 7 ）每股成本價值加成法（每股凈資產加成法） 。
  11. Net assets value per share

    每股資產凈值
  12. Net asset value per share

    每股資產凈值
  13. Net asset v per share

    每股資產凈值
  14. Fully diluted earnings amounted to hk3. 24 cents per share in the period and net asset value per share was hk $ 0. 70 as at june 30, 2005

    24港仙，於二零零五年六月三十日之每股資產凈值為0 . 70港元。
  15. Fully diluted earnings amounted to hk3. 24 cents per share in the period and net asset value per share was hk 0. 70 as at june 30, 2005

    回顧期內之全面攤薄盈利為每股3 . 24港仙，於二零零五年六月三十日之每股資產凈值為0 . 70港元。
  16. On a price - to - book basis, which factors out cyclical fluctuations in earnings, the stock is valued at 0. 6 times, a rare instance in which a companys total net assets per share are higher than its stock price

    再看排除了周期性波動因素對利潤所構成影響的股價與帳面價值之比，華潤置地的這一比率為0 . 6倍，像這種每股資產值高於股價的情況是很少見的。
  17. Article 6 as to a equity - settled share - based payment in return for employee services, if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met, then on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the number of vested equity instruments, be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant

    第六條完成等待期內的服務或達到規定業績條件才可行權的換取職工服務的以權益結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權權益工具數量的最佳估計為基礎，按照權益工具授予日的公允價值，將當期取得的服務計入相關成本或費用和資本公積。
  18. Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise

    第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。
  19. The consideration shares will be issued at an agreed value per share equal to 1. 05 times the consolidated net asset value per share of the company as at the completion date

    2萬股，代價股份的協議價同樣地亦按該公司于交易完成日之每股綜合凈資產值之1
  20. Based on the number of shares currently in issue and assuming full conversion of the company1s convertible preference shares, a total of 81, 752, 000 consideration shares will be issued. the consideration shares will be issued at an agreed value per share equal to 1. 05 times the consolidated net asset value per share of the company as at the completion date. based on the company1s published unaudited consolidated accounts as at 30 june 2003, the aggregate agreed value of the consideration shares is estimated to be hk 612. 0 million, and the cash portion of the consideration is estimated to be hk 1, 545 million

    代價股份將佔中國工商銀行亞洲經擴大后股本的9 % ，按目前該公司的總發行股數及假設可轉換優先股已全部換股計算，發行代價股份估計共8 ， 175 . 2萬股，代價股份的協議價同樣地亦按該公司于交易完成日之每股綜合凈資產值之1 . 05倍計算，目前估計代價股份之協議價值共約為6 . 12億港元，亦即現金部份預計約為15 . 45億港元。
分享友人
分享到 Line

分享到臉書