資產現值 的英文怎麼說

中文拼音 [zīchǎnxiànzhí]
資產現值 英文
cash equivalent 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...
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 現值 : present value; current value; present worth
  1. The most significant feature of opm in m & a is its effective valuation on the uncertainty opportunity value, and a more correct valuation result will be got if the dcf and opm can be used together by dividing the value of the target enterprise to asset value and opportunity value

    期權定價理論在企業並購價值評估中的優越特徵在於它能有效評估不確定性的機會價值。將目標企業價值分為現有資產價值和機會價值分別用現金流貼現法和期權定價模型進行評估的應用框架能夠將兩種方法優勢互補，從而得到比較準確的目標企業價值。
  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 net asset value per share of the fund as at the relevant dealing day will be used as the issue price and realisation price of the fund, i. e. no bid ask spread will be involved

    客戶認購及贖回本基金均毋須繳付任何買賣差價，有關交易日的資產凈值價格將同時為認購的發行價及贖回的變現價。
  4. 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。
  5. Considering company developing trend and macro - economic environment together, by the calculating of asset value, profit ability value and growing up value, the decision making is mainly based on the balance sheet. secondly, " vit " always takes reality as its basis. it is more practical and more rational when analyze the expecting profit, the future cash flow or judge the value of a invested company

    價值投資理論與「現代投資理論」的區別在於：首先， 「現代投資理論」將大量復雜的預測技術和數學公式引入對投資資產的定價過程，而價值投資理論卻從資產負債表出發，結合公司發展趨勢和宏觀經濟環境等因素，通過對資產價值、盈利能力價值和成長性價值的計算來做出投資決策；其次，價值投資理論始終以現實為基礎，在分析處理預期收益和未來現金流時更實際、更理性地判斷被投資公司的價值。
  6. Asset appraisal is the basis on which listed companies ' asset business can be performed, and appraisal method is the technical way to appraise the assets valueso, so the selection of various appraisal methods will affect the reasonability of the results of asset appraisal

    摘要資產評估是上市公司資產業務順利進行的基礎，而資產評估方法則是實現評定估算資產價值的技術手段。
  7. Asset appraisal, as a part of neutral activity which tightly accompanied with asset business, put forward a new theme on how to conform to the transformation trend of appraisal research and build up more perfect and integrated appraisal theory under comprehensive, mobile and uncertain conditions which may be helpful to select a proper method in order to promote the quality of appraisal in the activity traditional appraisal theory is built on neo - classical value theory

    作為伴隨資產業務、能提供資產現時價值的資產評估中介性活動，如何適應資產評估研究範式的轉化趨勢，在復雜、動態與不確定的環境背景條件下構築完善的資產評估理論，進而選擇適用的資產評估方法以提高資產評估質量是資產評估界面臨的新議題。傳統資產評估理論構建於新古典綜合價值理論基礎之上。
  8. Banks find that the collateral which they are holding against loans is depreciating. businesses find that real assets are worth less and cash flow may be slowing, but debts remain the same even though the interest cost of serving them may fall

    業主發覺他們成為負資產一族，銀行發覺貸款抵押品不斷貶值，企業發覺有形資產價值下降現金流量放慢，但負債則沒有變動即使利息成本可能有所減少。
  9. The high and new ? tech enterprise value consists of both the physical assets and the growth opportunity value. however, the traditional valuation methods can only make the accurate valuation to the physical assets and neglect the opportunity value

    高新技術企業價值由現有資產價值和增長機會價值構成，傳統價值評估方法能準確評估現有資產價值，忽略增長機會價值。
  10. Legend techwise and its subsidiaries altogether have a total workforce of approximately 2, 400, with an unaudited net tangible asset value of approximately hk 159. 3 million as at november 30, 2001 and audited profits after taxation of approximately hk 73. 5 million for the year ended march 31, 2001

    科惠現時聘用之員工共2 ， 400人，於二零零一年十一月三十日之未經審核有形資產凈值為159 ， 300 ， 000港元，而截至二零零一年三月三十一日止年度經審核之除稅后盈利則達73 ， 500 ， 000港元。
  11. Legend techwise and its subsidiaries altogether have a total workforce of approximately 2, 400, with an unaudited net tangible asset value of approximately hk $ 159. 3 million as at november 30, 2001 and audited profits after taxation of approximately hk $ 73. 5 million for the year ended march 31, 2001

    科惠現時聘用之員工共2 ， 400人，於二零零一年十一月三十日之未經審核有形資產凈值為159 ， 300 ， 000港元，而截至二零零一年三月三十一日止年度經審核之除稅后盈利則達73 ， 500 ， 000港元。
  12. Sixthly, with perfect management system and good operative prospect, the large and middle scale solo - owned corporations of state could be authorized to enjoy some rights of property owners by government, and assume the responsibility to keep and increase the value of state - owned property

    經營管理制度健全、經營狀況好，規模為大中型的國有獨資公司，可以由國家授權行使資產所有者的某些權利，並由其承擔國有資產保值增殖的責任。國有獨資公司是現代企業制度與我國社會主義國情結合的特殊產物。
  13. Is located in west seacoast of yellow sea, facing beautiful qingdao in the east, adjoining jiao - ji railway in the north, abutting on shijiu bay of rizhao in the south while national highway 204 traverses zangnan town. established in 1966, it has developed into a company with a staff of 820 including 85 engineers and technicians

    青島藏南紙製品機械廠，坐落於青島膠南市藏南鎮，企業自1966年建廠，現有員工560人，其中工程技術人員60餘人，固定資產總值6000餘萬元，廠區佔地面積85000平方米。
  14. On the basis of maxist value theory, western economics and modern asset value calculation theories, the writer contributed current value theory of human resource after analyzing domestic and oversea human resource value researches. in the light of this theory, the writer scientifically separated the contribution value shared by business man power and material in the use of input and output, established separation models of human resource contribution value, human and material contribution was scientifically separated

    論文以馬克思價值理論、西方經濟學理論和現代資產價值計量理論為依據，通過分析國內外人力資源價值研究的發展，提出了人力資源當期價值理論，並在這一理論指導下，利用投入產出方法對企業人力和物力共同創造的貢獻價值進行科學分離，建立了人力資源貢獻價值分離模型，將人力物力貢獻價值進行科學分離。
  15. Then, it introduces the traditional theory and methods of value assessment in detail. these methods are method based on assets value, market comparative method and discount method

    本文首先對資產價值基礎法、市場比較法和貼現法等傳統定價方法進行了分析，分別闡述了各方法運用存在的缺陷。
  16. Rather than being accountable for the performance of one product, mutual funds set out to provide capital growth by investing in a diversified portfolio

    與其依賴單一投資項目的表現，互惠基金投資於一籃子組合以達到資產增值。
  17. The softening in the outlook for us consumer spending is due to a collapse in mortgage equity withdrawal as the housing market slowdown has intensified

    美國消費者支出前景走弱，乃是因為隨著房地產市場進一步降溫，資產增值抵押貸款市場出現了崩盤。
  18. To put it another way, can we jump from the capital asset pricing model, which looks one period into the future, to the discounted - cash - flow formula for valuing long - lived assets

    換一種說法，我們能夠從關注未來一個期間的資本資產定價模型跳躍至用來對長期資產估值的貼現現金流公式嗎？
  19. Supposing the company ' s value satisfies a certain probability distribution, then, we can calculate the company ' s value in the future as well as its connotative undulation basing on the relationship and a certain option pricing formula, which is based on the supposing talked above. further, we can calculate the company ' s expected default frequency. by now, the goal to measuring the company ' s credit risk has realized

    如果假設公司價值波動服從某一概率分佈，那麼根據與此概率分佈相對應的期權定價公式，以及股票價格波動率與公司資產價值波動率之間的函數關系，即可求出公司未來某個時點的期望價值及其隱含波動率，並進一步計算出此時點公司違約的概率，由此便實現了對公司信用評級的目的。
  20. 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。
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