賬面利益 的英文怎麼說
中文拼音 [zhàngmiànlìyì]
賬面利益
英文
book profits-
Paper profits do not make the pie bigger. they give you a bigger piece. you take it from somebody else. it doesn ' t help the society
釋義：近期的賬面利潤可能只是其它支付延遲的結果，故對社會無實質助益。If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down
如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。Article 23 in case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off
第二十三條無形資產預期不能為企業帶來經濟利益的，應當將該無形資產的賬面價值予以轉銷。Instead he looks for stocks trading at below - market multiples of per - share earnings, cash flow, book value, or dividend yield
反而，他期待股市交易以低於市場的倍數的利潤為每股收益，現金流量，賬面價值，或股息收益。The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time
（二）被套期項目因被套期風險形成的利得或損失應當計入當期損益，同時調整被套期項目的賬面價值。Article 24 if a hedged item is a financial instrument measured at the amortized cost, an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall, during the period from the adjustment date to the maturity date, be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period
第二十四條被套期項目是以攤余成本計量的金融工具的，按照本準則第二十一條（二）對被套期項目賬面價值所作的調整，應當按照調整日重新計算的實際利率在調整日至到期日的期間內進行攤銷，計入當期損益。Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。In the aspects of choice that make the price method, because of canning compare the company analysis method with can compare the bargain analysis method must have the prosperous capital market, more case example, lack domestic current the bargain of the state - owned property to say, very much the enough case example props up. and buy the market multiple analysis method analyze first public of and buy the market bargain multiple, and usually is trading the scale to ascend to take into the restrict with the industry category, for example, can be provided as analytic bargain a bargain for being limited by this front in six months, target company in the electric power profession, the scale limit in 50, 000, 000 dollars including, this kind of method and ca n ' t provide the help of high times. but the dividends usuallies convert into cash to analyze the method to get the analysis of the bonus from the target company to the value that get the target company. the above method exsits current state - owned property make price very much the localization of the different degree, the past a text tries to use value analysis method as to lends support to the method, the cash discharge converts into cash to analyze method ( the method of dcf ) as the main method, the certain state - owned property procures the price. among them, use the cash discharge converts into cash to analyze the method makes sure the income is after procuring, value analysis the method gets of result the conduct and actions manages with state - owned property the section to make the basis of the price for the state - owned property, two kinds of methods is mutually combinative, make sure the state - owned property procure the price
以上方法對于目前國有資產的作價都存在不同程度的局限，故本文嘗試用賬面價值分析法為輔助方法，現金流量折現分析法（ dcf法）為主要方法，確定國有資產收購價格。其中，用現金流量折現分析法確定收購之後的收益，賬面價值分析法得到的結果作為與國有資產管理部門就國有資產作價的依據，兩種方法相互結合，來確定國有資產收購價格。同時論文對國有企業收購整合的模式作了積極的探索，地方電力公司投資新的水利發電項目往往同時有一部份是排灌、防洪等非經營性的，或稱為公益性的無收益項目，論文對新建項目的經營性資產與非經營性資產合理比例作了深入的探討，重慶大學碩士學位論文並建立了分析模型，對于新項目的投入資金結構進行了較為深入的分析，並建立了相應的項目融資模型。Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings
長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。Such sacrifice of welfare brought no interests to chinese postal industry, because china post nearly suffers the loss year after year and the state finance is heavy for this burden
然而，供給效率和消費者福利的犧牲卻沒有給處于壟斷地位的中國郵政業帶來利益，因為從賬面上看，中國郵政幾乎連年虧損，國家財政也為此負擔沉重。If the hedging instrument is a derivative instrument, the gain or loss from the changes in the fair value of the hedging instrument shall be recorded in the profits and losses of the current period
套期工具為非衍生工具的，套期工具賬面價值因匯率變動形成的利得或損失應當計入當期損益。If the hedging instrument is a non - derivative instrument, the gain or loss on the book value of the hedging instrument resulting from changes in exchange rate shall be recorded in the profits and losses of the current period
套期工具為非衍生工具的，套期工具賬面價值因匯率變動形成的利得或損失應當計入當期損益。分享友人