資產重估法 的英文怎麼說

中文拼音 [zīchǎnzhònggūfǎ]
資產重估法 英文
assets revaluation law
  • 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...
  • 重 : 重Ⅰ名詞（重量; 分量） weight Ⅱ動詞（重視） lay [place put] stress on; place value upon; attach im...
  • 估 : 估構詞成分。
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 重估 : re-rating
  1. Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method

    由於成本法所固有的局限性，無法評估出資產組配成具有獲利能力的整體資產的創造性價值，因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇，並進一步對收益法的起源、方法特點和適用性進行了深入的分析；運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究，肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義，同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟，尤其不適用於產權變動為目的的企業價值評估，因而短期內不宜作為一種全新的評估方法推廣。
  2. Assets revaluation law

    資產重估法
  3. Legal person share is fingering person ( unit ) the stock that the convert after weighing appraise with the asset of the share of own reserves subscribe or former cooperative becomes

    法人股是指法人（單位）以自有資金認購的股份或原集體企業的資產重估后折算成的股份。
  4. Share of hold of legal person share basically includes to launch an unit ( to building joint - stock company character ) with etc the legal person of all sorts of property ( unit ) the share with subscribe of its own reserves ; former cooperative weighs the stock that the convert after appraise becomes with its asset ; original company reorganizations when be joint - stock company, will former company is redundant the worker award fund that did not deliver turns the worker shares share, its droit still puts in an unit ' s charge, the individual was not used, have and discretion ; can hold according to concerned regulation the share of bank or hold of investment of place of other finance orgnaization

    法人股持有股份主要包括發起單位（對新建股份公司而言）以及其他各種性質的法人（單位）以其自有資金認購的股份；原集體企業以其資產重估后折算成的股份；原有企業改組為股份公司時，將原企業多餘未發的職工獎勵基金轉作職工共有股份，其所有權仍歸單位，個人沒有使用、佔有和處理權；按照有關規定可以持股的銀行或其他金融機構所投資持有的股份。
  5. Firstly, this paper, by the mummers, put forwards the reason of the false valuation of intangible assets from five aspects : the way of valuation, the organization of valuation, the client of valuation, the guild of valuation and government. secondly, put forwards the opinion from avoiding the administration of government, more developing the organization of valuation, strengthening the research of theory and criteria, reforming the charge system, and making the report of valuation in strictness and norm. it can effectively prevent and avoid the false valuation of intangible assets, and accelerate exuberance and continuance development of the valuation of intangible assets

    本文針對目前無形資產評估存在的失真現象，首先從評估方法、評估機構、評估客戶、評估行業和政府等五個方面系統和深入地分析無形資產評估失真產生的原因，接著從避免政府行政干涉、進一步發揮評估行業協會作用、加強評估理論和標準的研究、改革現有收費制度和嚴格按規范製作評估報告書等方面有針對性地提出失真解決辦法的建議，為有效預防和避免無形資產評估的失真，促進我國無形資產評估健康持續發展，有著非常重要的現實作用。
  6. ( 2 ) takes part in the process of making decision and control, while provides information for company mergers involved in asset reorganization, ( 3 ) meets the demands for information of asset reorganization of creditors, state departments and other parties relating to the company. asset reorganization consists of preparing phase, implementing phase and integrating phase, and each phase concerns different accounting problems. chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization

    重組實施階段會計工作的主要內容包括： （ 1 ）在談判過程中，根據雙方的預測進行成本效益的跟蹤分析，為決定是否接受對方的條件以及尋求各方能夠接受的條款提供依據； （ 2 ）進行財產清查，並依法對資產價值進行評估或確認； （ 3 ）進行兼并前的審計和調賬工作； （ 4 ）依法對資產重組過程中的事項進行會計處理並按規定進行信息披露。
  7. The re - evaluation range of intangible assets, the method of dealing with account and the method of dis - closing account information, which is proposed in the discussion manuscript of ? guiding principe of enterprise accounting of china ? shall be improved

    但是，我國企業會計準則討論稿建議的無形資產重估價范圍、賬務處狂方法以及會計信息披露方法存在一些問題，如不能反映無形資產的真實價值、不符合配比原則、不便於考核無形資產研究開發的投資效益、無形資產重估價不準等，應予改進。
  8. Article 40 capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc

    第四十條資本公積金包括股本溢價、法定財產重估增值、接受損贈的資產價值等。
  9. 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。
  10. Capital reserve includes premium on capital stock, legal incre ? ment of property value through revaluation and value of donated assets accepted, etc

    資本公積包括股本溢價、法定財產重估增值、接受捐贈的資產價值等。
  11. Abstract : the problems are discussed that the elements of the replacement cost are not the same by valuing the different kinds of assets and which of them compose the replacement cost

    文摘:重置成本法是資產評估中的一種基本方法，但在運用時對重置成本的要素構成卻並不明晰。
  12. At the same time, some measures should he taken to regulate appraisal market and strengthen cpv ' s risk awareness, and perfect appraisal method

    同時，必須採取措施規范資產評估市場、強化評估師的風險意識，在不斷完善重置成本法的基礎上，為市場比較法和收益現值法的運用創造條件。
  13. 3. the current assets evaluation method, that is replacement cost of company ' s assets, cannot reflect the profitability of a specific enterprise ; hence foreign investors cannot recognize the valuation made in this way

    三、由於我國通常採用的重置成本法不能反映企業的盈利能力，對企業價值的評估往往不能為外商接受，所以資產評估方法急需改進。
  14. It is impossible to estimate reserves up to standard of sec in domestic by now, the reserve in their annul reports of three major domestic oil companies was estimated by foreign estimating agency ryder scott and d & m

    因此，在搞清國內外油氣儲量含義的基礎上，對比研究國內外油氣資產評估理論和方法，掌握與國際接軌的儲量評估手段，對現階段的我國石油企業來說具有重要的現實意義。
  15. This paper firstly analyzes the principle of m & a from two aspects of motivation and effects, it also introduces the meaning and types of m & a based on the analyses of the theory of m & a, this paper discusses the m & a process of chinas soes, such as problem of government behavior orientation, problem of capital evaluation of enterprises, problem of laws and regulations, problem of obstacles from stock market, problem of social security, problem of blind m & a, and so on. in order to solve mese problems, is necessary to clarify the behavior criterion of government in the process of m & a build up normative capital market and finance tools, establish sound social security system, establish and consummate the relevant law system, choose the suitable type of m & a, establish and consummate the capital evaluation system and surveillant organizations for property rights trades

    本文首先從企業並購的動因和並購的效應兩方面分析了企業並購的基本原理。在此基礎上總結了我國企業並購的發展歷程、特點及主要模式，分析了我國國有企業並購的內在動因及並購對生產要素重組的作用，最後從政府行為定位、資產評估、法律問題、證券市場的障礙等方面分析了企業並購中的盲目行為。最後論文認為規范政府的行為、建立規范的市場和金融工具、建立完善的社會保障體系、健全和完善相關的經濟和金融法規、建立健全資產評估機構及產權交易監督機構，是規范並購行為的必然選擇。
  16. Based on the comparative angle, states enterprises " entrustment theory, and reveals present situation and questions of state - owned enterprise entrustment, and gives some new points and thoughts to found and perfect the system of state - owned enterprise entrustment. then, the thesis deeply probed into accounting problems in state - owned enterprises " entrustment, including property right, assessment, benefit of division, risk bearing method, accounting treatment of entrustment cost. on basis of the analysis and entrustment practice of zhengyuan - weifeng, author thought enterprises " entrustment fits the reality choose of state - owned enterprises, and it is an effective reformatory model of state - owned enterprises

    作者從比較法的角度，闡述了企業託管的一般理論，揭示了目前我國國有企業託管的現狀及問題，為建立和完善我國國有企業託管體系提出一些新觀點和新思路，對國有企業託管中的財務會計問題，包括託管中的產權問題、資產評估、利益分配及風險承擔方法、託管費的會計處理等進行了深入的理論探討和分析，並在此基礎上結合正圓?維豐的託管財務實踐，認為企業託管能夠直接進行企業財產權的重組，適合我國國有企業的現實選擇，是一種有效的國有企業改革方式。
  17. This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value ; the first part, discussing the basic theories of the evaluation of forest asset value and its checking, and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods : namenly marketing method, income method and cost method ; the other is 《 the no. 41 of international accountant standard - agriculture 》 that its related rules point out the direction for the checking of forest asset value ; the second part, primarily discussing the four kinds of forest asset : namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ; the four part, taking the example of shifang forest ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior - economic effection. in addition, the thesis take the example of forest resource evaluating and accounting about the station ; the fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and carry out the foreground of it

    本文包括前言共有六個部分，概述如下：前言，談研究森林資產價值評估及核算的緣起；第一部分，論述森林資產價值評估及核算的理論基礎，主要包括兩方面內容：一是資產評估的基本理論，重點談了資產評估的三種最基本的方法，即市場法、收益法和成本法；二是《國際會計準則第41號? ?農業》有關規定為森林資產價值核算指明了方向;第二部分，主要論述四種森林資產，即林地資產、林木資產、森林環境、森林景觀資產的特點和評估方法;第三部分，談森林資產各科目的會計核算及會計報表的特殊性;第四部分，以什郁林場森林資產的評估情況為例，進行分析並得出結論?對森林、林木的經營管理，具有極大的外部經濟正效應，另外列舉了該場森林資產會計核算部分實例;第五部分，最後談到做好森林資產價值評估及核算還須解決的問題和其發展前景。
  18. This thesis puts forward a valuation model to intangible assets valuation and offered a reference that can solve this problem this thesis adopts wacc combine capm model to confirm earning rate, uses ahp approach to confirm the weight, then confirm all kinds of intangible assets value according to their contribution in whole intangible assets, this approach is clear and easy to use

    本論文針對無形資產評估這樣一個系統工程提出了一個評估模型，為該問題的系統解決提供了一個可借鑒的參考。本論文採用wacc結合capm模型確定收益率，運用ahp法確定權重，根據各類無形資產在整體無形資產價值中貢獻的大小，確定各類無形資產價值大小，這種方法直觀明了、簡潔實用。
  19. The paper begins with the basic concept of appraisal regulation, definites the appraisal regulation ' s innate character, and explains essential element such as subject, object, target and means ; the next in order, passing to draw lessons from the theories of the classic economics, the text deep analyze into the necessity and the importance of appraisal regulation ; thirdly, through comparison analysis methods, and drawing lessons from advanced study result of abroad and domestic of appraisal regulation, the article studies the system ' s composing of appraisal regulation ; finally, combines the national conditions of our country, the paper sets up the appraisal regulation system frame in our country, and has probed into the research from the regulation system of government, the regulation system of independent management of industry and social regulation system three aspects

    本文共分為四部分，從資產評估監管的基本概念入手，明確了資產評估監管的本質，提出了資產評估監管的主體、對象、目標和手段等基本要素；其次，運用經濟學基本原理，從理論上論證了資產評估監管的必要性和重要性；第三，運用比較分析方法，對國外資產評估監管體系進行了全面、系統的分析和歸類總結，並針對我國現狀，剖析了我國資產評估監管機制的弊端；最後，結合我國國情，構建出我國資產評估監管體系的總體框架，並從政府監管、行業自律監管和社會監管三個層面深入闡述了我國資產評估監管體系的建立，提出了一套有效的、可操作性較強的資產評估監管運行方式。
  20. In accordance with the strategic goals, theoretical assumptions, and specific situations of china, the article selected corresponding indicators for asset restructuring with different strategic goals, and designed a consistent and accurate evaluation system using factor analysis method

    本文根據資產重組的戰略目的、理論假設和我國的具體情況，為不同戰略目標的重組選取相應的指標，並通過因子分析法以建立一致性和準確性結合的評估體系。
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