現行價值會計 的英文怎麼說

中文拼音 [xiànhángjiàzhíkuàijì]
現行價值會計 英文
current value accounting
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 行 : 行Ⅰ名詞1 （行列） line; row 2 （排行） seniority among brothers and sisters:你行幾? 我行三。where...
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 現行 : 1. （現在施行的; 現在有效的） currently in effect; in force; in operation 2. （正在進行犯罪活動的） active
  1. By analyzing and studying the theory and practice difficulties of implementing eso motivation in domestic enterprise, and referring the essential character of the enterprise, especially the state - owned ones, the study suggest that the key point of theory and practice of designing motivation mechanism is property right system which need to establish modern enterprise system based on perspicuity of property right, that the key joint of designing and implementing eso is setting up the reasonable examination system for solving both the lack of incentive and restrict, recommending eva method as the performance examination system, and that the considerable relation of present and further for operating eso is connecting the short term incentive coming from the enterprise with the long term motivation from stock market

    分析和研究了中國企業實施期權激勵的理論與實施難點，結合我國企業特別是國有企業的本質特徵，提出了我國企業激勵機制設計的理論與實踐的結合點是產權制度，必須深化和加快建立以產權明晰為基礎的現代企業制度；指出了建立既解決激勵不足又完善約束機制的科學合理的考核制度是我國企業實行期權激勵的設計和實施的結合點，推薦採用經濟增加值法作為我國企業實行股票期權激勵的企業價值或業績考核體系；論述了改變公司經營者報酬結構，將以會計盈餘為基礎的短期激勵與以市場價值為基礎的長期激勵相結合是我國企業實行期權激勵的現實和未來的結合點。
  2. The course contents include the development and thought of space design aesthetics in the late 20th century, discussing their relation by way of literature, psychology, semiology, and philosophy, investigating the past and contemporary viewpoints of living environment through the interaction between multimedia communication, and society, education, culture, and economy, raising the examples of spatial aesthetics transition ( classicism, modernism, post - modernism, and post - post modernism ) to compare and evaluate the works of famous spatial designers

    本課程主要內容： 20世紀末空間設計中美學發展的進程與思潮並以文學、心理學、符號學、人文哲思探論其關連；從多媒體傳達與社會、教育、文化、經濟互動之應用中探討人居環境的時代觀與當代價值觀；以人居環境中的空間美學轉變（古典，現代，后現代以及后現代之後）為例進行空間設計大師作品之類比與評估。
  3. Secondly, the core conception of cognitive towards information science is " human as essence ", and bring forward that the information system is one that can boost up and magnify the existence value, ability and specialty of " human ", and provide users a system which is active and unforced, rather than force users to arduously adapt system. thirdly, from the visual angle of cognitive, information - seeking or information - using is a kind of cognitive behavior in essence. fourthly, cognitive style is the development trend of future information retrieve system, it can reveal the thinking - process of users during retrieving on - line, in order to help users to develop their knowledge configuration

    首先，認知觀可集成情報科學的相關領域，從而為形成統一、有效的情報科學提供體系結構；第二，情報學認知觀把「以人為本」作為它的核心觀念，提出情報系統設計的任務是要設計出增強和放大「人」的存在價值、能力和特長的系統，使提供給用戶的情報系統是一種積極自然，而不是要求他們花力氣去適應的系統；第三，從認知角度來看，情報查尋和利用從根本上說是一項認知行為；第四，認知風格將是未來情報檢索系統的發展趨勢，這樣可以揭示聯機檢索過程中的用戶思維過程，以便有助於用戶知識的發展；第五，知識的進化與認知活動有密切關系，人的知識結構對外來信息的吸附、同化、選擇、建構和實現社會化的過程，其實就是知識的進化；第六， 「知識結構」將成為情報學認知觀研究的重點。
  4. Constant dollar and current cost accounting

    現行價值與統一幣值會計
  5. Current value accounting

    現行價值會計
  6. In this essay, the author makes use of the knowledge of accountancy, history, sociology and philosophy to study this culture phenomenon by making some conclusion from its value and theory and to study how to use the culture power to preventing false accounting information

    本文利用會計學，歷史學，社會學，行為學和哲學等理論，對這種文化現象進行價值抽象和理論概括。並對它在防止會計信息失真這一現象的作用上進行了深入的探討。
  7. The discussion of cultural construction mode in baibuting community is developed as following : the first part presents author ' s motivation in carrying out the research, defining some concepts and introducing a few common modes of cultural construction in urban communities. the second part is a detailed description of fundamental ideas and content, advocating the notion of " human oriented, moral centered, law abiding, trying to creating a modern community with the capacity of sustainable development ", introducing its unique homestead culture. the third part sets forth the innovation of community culture construction modes in baibuting community : in order to create a, human - oriented community culture, establish a peaceful and content environment for the socialism ideology, the baibuting community made innovation on community management system ; by the analysis of the occupational statistics and object groups, the author found out that most of residents come from the middle class ; then, the author gives the definition of middle class and its general features in a sociological perspective ; finally, the thesis analyses the characteristics of the community residents " pursuit of culture and the harmonious development of community culture in aspects like value system, consumption habits, cultural needs

    本文通過理論學習，對百步亭花園社區文化建設的模式進行了探索研究，在現狀調查過程中，筆者發現百步亭的社區文化建設之所以成功，除了開發商和物業管理中心的組織建設外，還有小區居民的積極參與合作，三者密不可分，而這又與居民所屬的階層文化訴求密切相關，於是，本文就百步亭社區文化建設模式作了論述，思路如下：文章的第一部分：提出本文研究的緣起，並對一些與本文有關的概念作了界定，還介紹了幾種城市社區文化建設的一般模式；文章的第二部分：介紹百步亭花園社區文化建設模式的基本思想和內容，提出了「以人為本、以德為魂、以法為行，努力創造可持續發展的現代文明社區」的口號，並介紹了其獨具特色的家園文化；文章的第三部分：對百步亭社區文化建設模式的創新作了論述：百步亭社區為了營造以人為本的社區文化，構建社區安居樂業工程，為社會主義思想道德體系提供良好的社會文化環境，在社區管理體制上作了創新；還通過對百步亭社區居民的職業統計，來源群體，分析出其從屬的社會階層主要是社會的中間階層；再次，從社會學角度，定義了中間階層及一般特徵；最後從價值觀、認同感，消費觀念、文化需求等方面，分析了其文化訴求的特徵和與社區文化的協調發展；文章的第四部分：從整合功能和導向功能兩方面總結了百步亭社區文化建設的社會效應；並對百步亭社區文化建設模式的不足提出了意見和建議。
  8. It is not many scholars to clearly prove the opinion of shifting the burden of proof, on the contrary the contradictory scholars are more prominent, for example the vice professor of southwest politics and law university, chengang, wuyue who translates and introduces the burden of proof of germany, because them there are more and more people support the opposite opinion, while in the draft of " civil evidence code ", the traditional idea win, in this draft the legislator abides by the present justice and our country ' s native circumstance, they made an scientific choice, of course, the burden of proof will directly influence the party " s possibility of losing the lawsuit, while the regulation of shifting the burden of proof increases the plaintiff ' s opportunity to win a lawsuit. to explain what is the shifting of burden of proof, the paper use the civil law as the example to point out the " reverse " is not entirly relieve the plaintiff s obligation of producing evidence, but in certain extent and in certain range make the defendant bear the burden of producing those proofs from the reverse way, which are originally beard by the plaintiff. in the three proceeding law, shifting the burden of proof have some differences, but the interior spirits are coincident - for the values of social justice and the legal reason

    論證舉證責任倒置的學者觀點明確並且論證十分充分的不多，相反卻是對此著書立說予以反駁的學者較為突出，如西南政法大學的副教授陳則博士，翻譯並介紹德國證明責任學說的吳越先生均是目前國內對舉證責任倒置持否定態度的代表人物，由於他們的推動使得國內持此說的人越來越多，但在《民事證據法（草案） 》的擬定過程中，並未采責任倒置的地位，這樣的立法選擇是建立在對我國法律實現的本土環境客觀認識的基礎上的科學選擇，誠然，舉證責任的分配直接影響到當事人在訴訟中的敗訴風險，而「倒置」規則的設計，則在此問題上增加了原告勝訴的籌碼，在理解何為舉證責任倒置時，本文著重以民事法為主線，指出這種「倒置」並非全部免除原告的證明責任，而是在一定范圍與一定程度上將通常應由原告負擔的舉證責任轉由被告從反方面承擔，舉證責任倒置在三大訴訟法中所體現的具體情形有所差異，但它們的內在精神是一致的?法律的理性與社會公平價值，在民事訴訟中舉證責任倒置的情形，一般總是將其局限於特殊侵權情形，而忽略了民事合同違約責任的訴訟中的原告也無須對被告應承擔違約責任的所有要件，對被告主觀上的過錯實行推定，若被告予以否定則應對其無過錯的證據舉證，在設置舉證責任倒置的規則時，從各國的立法經驗與法的內在價值要求可以總結出以下幾個原則:程序法與實體法結合原則，公平原則，訴訟經濟原則，保護弱者原則等，基於此完善舉證責任倒置的規則時首先應肯定舉證責任倒置的概念，其次立法應避免求大求全，再次要配合實體法的發展，最後還可以在司法領域嘗試判例的指導意義。
  9. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  10. The primary difficulty in this text is to the choice of the pricing method of the assets based on the value theory. the study on this question contributes to looking for the rule of development of the historical cost measures attribute, even whole assets measure

    本文以價值論對資產計價方法的選擇進行評價，有助於探求歷史成本計量屬性乃至整個資產計價的發展規律；同時，本文也從會計學本身的理論和實踐等多個角度研究了各種計量屬性現實存在的必要性。
  11. Quantification and value of human resource has been a tough world topic. its resolution is related with the quantification and distribution of production elements by their contribution. its resolution is also related with the adoption of human resource accounting into current financial and accounting system

    人力資源價值及其計量一直是一個國際性的難題，這一難題的解決關繫到生產要素按貢獻價值進行量化與分配的問題，也關繫到人力資源會計納入現行財務會計體系的問題。
  12. Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc. this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the

    因此，本文基於中間產品專業化生產，針對中國船廠成本核算內容不完整、核算方法不適應，成本控制效果差等問題著重進行了兩方面的研究工作。提出適應中間產品特徵的分層成本計演算法，完善成本核算內容。探討知識經濟時代財務管理發展要求和會計信息質量要求，提出商譽是人力資本超額使用價值的觀點，針對現代造船中間產品專業化生產所具有的特點，以及成本核算中客觀性和相關性差，可讀性不強等問題，研究了船廠生產組織特點和管理要求，提出了延伸于分批零件法的分層成本計演算法，拓展了造船人力資本和質量成本的核算內容。
  13. Based on the accounting theory the paper is focused on the defects of accounting control in chinese listed companies. practices of modern economy have shown that the excellent designed accounting control has a great effect on the quality of listed companies. the accounting control will promote the healthy operating of stock market ; otherwise, it will make enterprises and stock market go in a vicious state

    而會計作為一項重要經濟管理活動，正是通過會計控制產生出高質量的會計信息，並據此對企業經營決策與資金價值運動進行監控，合理保證企業的資本經營在保值的基礎上實現最大限度地增值，以實現既保護企業投資者和債權人的合法權益，又促進企業持續成長和資本市場健康發展的目標。
  14. This dissertation makes designation and research on the executive incentive pay schemes from a new point. the dissertation, firstly, presents us with the economic implication of eva, the calculation of eva and accounting adjustment ; then deeply analyzes the key techniques and advantages of the application of the executive incentive pay schemes based on eva, such as the eva incentive mechanism, the analysis of value drive factors and performance pyramid model, bsc performance evaluation and integrated performance evaluation systems based on eva ; thirdly, designs the executive incentive pay schemes based on eva which conform to our national reality and are feasible in the light of the main problems of the executive incentive pay schemes such as executive bonus scheme and executive phantom stock option plan ; finally, puts forward the macro and micro environmental requires and suggestions and the prospect of application of the executive incentive pay schemes based on eva

    本文在介紹了eva的經濟涵義、 eva指標的計算及其會計調整基礎上，通過實例進行了演示；深入分析了將eva運用於經營者激勵報酬計劃的關鍵技術及其優點，如eva激勵機制、 eva價值動因分析與業績金字塔模型、 bsc業績評價、基於eva的經營者綜合業績評價體系等；針對目前我國經營者激勵性報酬計劃存在的主要問題，設計了符合我國現實情況、切實可行的基於eva的經營者激勵報酬計劃，該計劃主要由兩個部分組成：作為遞延報酬計劃的經營者紅利計劃和作為長期報酬計劃的經營者虛擬股票期權；在對實際案例分析的基礎上，提出了基於eva經營者激勵報酬計劃在我國運行的宏、微觀環境要求及建議和運用展望。
  15. There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively

    計算eva ，需要估算權益的成本，並由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。
  16. To count this situation, the thesis has studied the electric power equipment industry and the sichuan the electric power equipment industry ' s present situation and devolpment according to analysis, and also to counter the power equipment, detaily analysed and proved the condition and enviroment of national economic states. market demond compition situation, power system orginazation reform and analysed industrual instruction with boter model, then analysed internal condition and capcity of management and administition, design and market of dujiang electric power equipment work. using the " prime factor evaluating model " analyses internal conditions, nagement level and ability of marketing etc, later get the opportunity, threat, ausing the " prime factor evaluaing model " analyses the internal conditions, mad - vantage and inferiority through the swot research. finally, the thesis layout the straetgy system according to the threat, advantage of dujing electric power euipment work and opportunity of developing qiukly of the electric power equipment, and expaiate strategic aim

    本文針對這一情況，通過對電力製造業的分析，對電力製造業特別是四川電力製造業的現狀與發展作了研究，同時，針對電力設備，通過分析國家產業政策，行業經濟狀態，市場需求競爭態勢，電力體制改革等情況並進行了詳細的論證，運用波特模型分析了行業的結構，然後就都江電力設備廠內部的情況與經營能力、設計能力、市場營銷能力等內部條件進行了分析，採用了「關鍵要素矩陣評價價值法」量化了關鍵要素，最後用swot分析方法重點對競爭優勢等各方面進行了分析和論證，確定了潛在的機會與威脅，優勢與劣勢。
  17. The fourth part is a key part of value management of human resource, on the basis of the third part, including content as follow : discussing the value management for the human resource investing systematically, and listing procedure and method of predicting and decision ; discussing the value encouraging and value control to the human resource, conceiving the method of analyzing and controlling tentatively ; discussing the relevant problem of assigning, human resource value should have the power to obtain the surplus and should be divided into two steps : surplus value should be assigned between human capital and financial capital at first, then surplus value that human capital has assigned should be assigned again among the individuals, and put forward the corresponding method

    第二部分詳細探討了人力資源價值管理會計理論基礎、定義及性質、目的及意義、對象及特點、職能、主要內容及方法；第三部分是對人力資源價值及其計量的研究，通過分析當前人力資源價值計量方法的優缺點，本文認為人力資源價值管理會計中的人力資源價值計量應當採用未來現金流量現值法。並在此基礎上對人力資源群體價值和個體價值的計量模式進行了構建；第四部分是人力資源價值管理的核心部分，系統地對人力資源投資（取得、開發及替代）的價值管理、人力資源價值激勵及價值分析與控制以及人力資源價值盈餘分配管理三大部分內容進行了研究，並提出相應的價值管理方法。
  18. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
  19. The most interesting problem is the measurement of loan, which is the biggest part in the bank asset. which measurement base is better, historical cost or fair value or anything else ? this paper wants to weight the advantages and disadvantages of these measurement bases and have a tentative conclusion

    為此，本文從會計計量屬性入手對于使用最多的計量屬性? ?歷史成本與公允價值進行了分析，分析了它們各自的優缺點以及計算方法，並對公允價值在金融工具中的使用現狀進行了一個回顧。
  20. This thesis starts with people ' s actions that they are the dominant factors of value - creation by normative approaches, and analyzes the limitations that existing 2 - d accounting reflects actions. the thesis tries to analyze present basis, necessity, significance of 3 - d accounting, and researches deeply basic theories of 3d - accounting on base of former people ' s research

    本文採用規范性的研究方法，從企業價值創造的決定性因素是人的行為入手，分析現行二維會計對行為反映的缺陷、三維會計產生的現實基礎、必要性及意義，並在前人研究的實務基礎上對三維會計的基本理論問題予以探索性的研究。
分享友人
分享到 Line

分享到臉書