資產原值 的英文怎麼說

中文拼音 [zīchǎnyuánzhí]
資產原值 英文
initial asset value
  • 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...
  • 原 : Ⅰ形容詞1 （最初的; 原來的） primary; original; former 2 （沒有加工的） unprocessed; raw Ⅱ動詞（原...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  1. Compared with international accounting rule, chinese enterprise accounting rule has a gap on time of confirmation, standard of confirmation, rule of confirmation, mode of confirmation, acquirability of confirmation, standard of calculation and mode of disclosure on impairment of assets accounting

    我國會計企業準則（制度）與國際會計準則相比，在資產減值的確認時間、確認標準、確認原則、確認方式、確認歸屬、計量標準、信息披露方式等方面都有差距。
  2. The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable

    本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析，指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值，在會計上則體現為可收回金額低於資產歷史成本，是不同環境下對同一資產進行計量時所產生的計量差異；並剖析了資產發生減值的原因。
  3. The original prices at the beginning and the end, the amount of accumulative depreciation, and accumulative amount of the impairment provisions for fixed assets

    （三）各類固定資產的期初和期末原價、累計折舊額及固定資產減值準備累計金額。
  4. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  5. In order to change the situation, around 1999, treasury department released the regulation supplement and accounting rule for allocating impairment of assets reserve on short ? term investment, inventory, receivables, long - term investment, fixed asset and intangible asset to provide some regulations on the impairment of assets accounting

    在這一部分，筆者分別從資產減值的確認時間、確認標準、確認原則、確認方式、以及計量標準、信息披露方式等方面將我國企業會計準則與國際會計準則相比，在詳細的對比中找到了差距。
  6. Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity ( or output ) method

    固定資產折舊應當根據固定資產原值、預計凈殘值、預計使用年限或預計工作量，採用年限平均法或者工作量（或產量）法計算。
  7. The author performs research on users " demands and decides the aim of accounting. to realize the objection, the author thinks that the information of assets devaluation should have two qualitative characteristics - - - - - relevance and reliability

    為了實現這一目標，資產減值會計信息必須滿足一定的質量特徵，即相關性和可靠性；必須遵循三個基本原則，即穩健性原則、公認與合法原則以及適應性原則。
  8. In balance of payment principle, the macroeconomic of a sovereign country is analyzed in the international perspective. and the flow as well as the stock economic indicators, which is mainly country macroeconomic gains and country economic assets amount, is structured according to the trait of eci through establishing the foreign exchange flow valuation model. it is much needed to design the factors of this paper about

    在國際收支平衡原則下，對主權國家宏觀經濟進行國際視角下的分析，通過建立外匯流量估價模型，構建出符合出口信用保險特點的流量和存量經濟指標，主要是國家宏觀經濟收益和國家經濟資產總值兩個指標，並在理論框架內，設計出本文國家經濟風險評價體系所需的評價因子。
  9. Use the quantitative analysis tools to valuate use trend extrapolation to forecast sales revenue, linear regression to forecast the future cash flows, tow ? stage discounting cash flow model to valuate the physical assets of zte co. and black ? scholes option pricing model to valuate its growth opportunity or real option. and from the qualitative perspective analyze the reasons for deviations from the enterprise value

    用趨勢外推法預測銷售收入，用線性回歸法預測未來現金流量，用兩階段折現現金流量模型評估中興現有資產價值;用布萊克-斯克爾斯期權定價模型預測在競爭條件下中興的增長機會價值;在結尾處，從定性分析的角度研究產生估價偏差的原因。
  10. In the first place, this paper researched the theory basis of asset impairment. then analyzed and compared sfas no. 144 " accounting for the impairment or disposal of long - lived assets " and ias no. 36 " impairment of assets ", and paid attention to recognition and measurement. there were many worthy points to be reference by us

    然後比較分析了sfasno . 144 《長期資產減值和處置的會計處理》和iasno . 36 《資產減值》中有關長期資產減值的規定，重點分析了兩者在資產減值確認和計量上採取的不同方法和原因，其中有很多值得我國會計制度借鑒之處。
  11. To research and produce ty6460 unit type flexographic press

    帳面固定資產原值班室66735萬元，凈值此6166萬元。
  12. Net value of fixed assets ： is obtained by deducting depreciation over years from the original value of fixed assets

    固定資產凈值：是指固定資產原價減去歷年已提折舊額后的凈額。
  13. Developing for more than 30 years, the plant has 1100 sets of machines and processing equipments, including 773 sets main processing equipments and 44 sets of high precision nc machines. the plant has total assets 425 million, net assets 106 million, original fixed assets 159 million, net fixed assets 96 million

    榆液廠生產廠區占面積20萬平方米，建築面積6 . 2萬平方米，榆液廠已擁有機器和加工設備1100臺，主要加工設備773臺，擁有固定資產原值15864萬元， 1998年工業總產值為13507萬元，利潤總額為169萬元。
  14. An ancient name for china is blue prepare core to fund starts family foundation transition by former an ancient name for china and come, the new fund after transition uses lof ( bourse trades fund ) trade form, investment limits occupies 20 % - 95 % for the stock, bond occupies 0 - 80 %, asset supports negotiable securities to invest the scale range that holds fund asset net value to be 0 - 20 %, authority card invests the scale range that holds fund asset net value to be 0 - 3 %, cash and maturity are in the governmental bond of 1 year of less than not 5 % under fund asset net value

    華夏藍籌核心基金由原華夏興科基金轉型而來，轉型后的新基金採用lof （交易所交易基金）交易形式，投資范圍為股票佔20 % - 95 % ，債券佔0 - 80 % ，資產支持證券投資占基金資產凈值的比例范圍為0 - 20 % ，權證投資占基金資產凈值的比例范圍為0 - 3 % ，現金以及到期日在1年以內的政府債券不低於基金資產凈值的5 % 。
  15. Fixed assets value more than 100 milion rmb

    固定資產原值逾億元
  16. Based on the case of state - owned assets loss, this article analyzes the reasons for the loss, reviews the advantages and disadvantages of applying trust system to the management of overseas assets and puts forward some integrated legal means to regulate the management in order to preserve and increase the value of the overseas assets

    摘要該文從國有資產流失案件入手，分析流失的原因，評析了用適用信託制度解決海外資產管理問題的優點和局限性，提出對海外資產的管理需要綜合法律手段來調整，才能真正做到實現海外資產保值增值。
  17. The plant is a medicine production factory with the main products of outward faced extract, which is a collective enterprise, the registered asset is 1. 7 million rmb yuan, the original fixed asset is 1. 05 milllion rmb yuan, net fixed asset is 1. 03 million rmb yuan. the staff is 120, tech. and administrtive members is 20. at present, the asset of the plant is 26 million rmb yuan

    企業性質:集體。企業注冊資金170萬元，固定資產原值為105萬元，固定資產凈值103萬元。員工總人數120人，技術及管理人員20人，經過多年的發展，目前保定市東方中藥廠實有資本已達2600萬元。
  18. The total capital amounts to tmb 750 million and fixed asset is 340 million rmb

    名，目前資產總值已達7 . 5億元，固定資產原值
  19. I have also been reported at length by the media on the ideas of listing and privatising publicly - owned corporations to help preserve their value ; to offer greater choices of shares for the investors public, these moves will also increase the government s ability and available options to raise low - cost finance ; these corporations would also benefit from the monitoring by professional institutional investors who would help them vigorously guard the full commercial principles and high - efficiency in operation

    為令公有資產保值，將其上市及私有化以擴大本港金融市場投資工具的選擇，提高政府多方面低成本的融資能力，為公營企業注入市場中專業投資者的監察元素，以確保商業原則及高效率的運作模式得以全面發揮等言論，亦已在報章上多次發表。
  20. The enterprise s net assets is 24820000

    企業固定資產原值4512萬元，凈值2482萬元。
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