重估減值 的英文怎麼說
中文拼音 [zhònggūjiǎnzhí]
重估減值
英文
downward appraisals-
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 this paper, there are also some other related topics being discussed and probed into, such as amortization of goodwill, depreciation of goodwill, revaluation of good will, and negative good will
文章還就其它相關問題，如商譽的攤銷，減值重估以及負商譽等進行了論述和探討。On the other side, through the multi - aspects of research and the experience both from china and abroad on m & a, the article also clarifies its view on the efficiency theory, agency theory, transaction charges theory, value understatement theory, marketing influence theory and wealth reallocation theory. it also gives an explanation on the primitive motive on m & a, i. e. pursuing maximum profit and minimum competitive pressure, which, at the same time, generates the relevant effects : finance synergy, management synergy, market share effect, enterprise development effect, and strategy transit effect. the detail planning of a m & a strategy according to the relevant m & a motive is of critical importance to the success of a m & a operation
企業並購從橫向並購、縱向並購、發展到混合併購，反映了企業並購的發展過程；從多種角度對企業並購加以研究，並結合國內外企業並購的實際，闡述了企業並購的效率理論、代理理論、交易費用理論、價值低估理論、市場勢力理論、財富再分配理論；分析了企業並購的原始動因? ?追求高額利潤與減少競爭壓力，並由此產生的效應? ?財務協同效應、管理協同效應、市場份額效應、企業發展效應、戰略轉移效應；根據企業並購的動機，謹慎規劃企業並購戰略，對企業並購成功至關重要，可以採用中心多角化戰略、復合多角化戰略、垂直式整合戰略、水平式整合戰略來規劃企業並購；採用一個合適的方法對目標企業進行價值評估是企業並購中一個重要環節，正確評估目標企業的價值，使交易價格相對公正合理，並能提高交易成功率，避免決策失誤；確定企業並購價值后，採用一個合理的支付方式，就完成了企業並購的最後工作。The cost of borrowing abroad is likely to rise, the overvalued kenyan shilling will fall, tourism has already been badly hit and foreign aid may be cut back
從國外的貸款有可能會上升，而估價過高的肯尼亞先令也將貶值，旅遊業已經受到重挫，國外援助可能也會減少。Meanwhile, the key research topics are focused on how to reduce the differential settlement between the main tall building and the anex on soft ground, where to set the post - cast strip, and what cause the smart change of the internal force of plate under the core canister of tall building. an experiential equation for estimating the maximum moment of plate is advanced. a method for calculating the range and the thickness of the local enganced plate and another experiential equatio n for estimating the increment of maximum moment of the local plate are also suggested
同時著重就軟弱地基中減小高層建築主裙房之間沉降差異的措施、施工后澆帶的設置位置，以及高層建築核心簡體下筏板內力變化劇烈等問題展開了分析，提出了筏板最大彎矩估算值的經驗公式，獲得了簡體下局部筏板加厚處加厚范圍及加厚厚度的取值方法及加厚處最大彎距增幅估算值的經驗公式，為今後設計同一類型高層建築提供一些借鑒。According to statement of standard accounting practice 17, only hk 0. 9 billion, being the revaluation loss in 2003, can be added back to the accumulated surplus. the balance hk 0. 2 billion goes into a premises revaluation reserve account. compounded
根據會計實務準則第號，只可以將其中9億港元即年的物業重估減值撥入累計盈餘，其餘億港元須撥入物業重估儲備。How to analyze the essence, overcome the effect of ill conditioning and obtain more accurate and stable estimation of the unknown parameters are very important in many fields, such as gps surveying data processing, and have been determined as an important studying field in contemporary surveying error theory and engineering data processing by the international association of geodesy ( 1ag ). the dissertation begins with review of the main history of ill conditioning research
如何針對測量實際，分析測量平差系統病態性的實質、克服或減弱測量平差系統病態性的影響、取得更為準確的參數估值和可靠的平差成果，是當前gps等重大測量工程數據處理中所面臨的一個重要課題，它已被國際大地測量協會（ iag ）確立為現代測量誤差理論及數據處理研究中的一項重要內容。This article focuses on : the application of valuation models in m & a ; how to value the management synergy effect and the financial synergy effect after the consolidation of two corporations ; how to evaluate the reorganization on the management level to the target company ( the control of target company ) ; how to produce the value reduced effect with the behavior of both vendor and purchaser ; common deviation and mistakes in value appraisal
本文論述重點包括:在並購交易中估價方法的具體應用;兩家公司合併后，產生的經營協同效應和財務協同效應對價值是如何影響的，以及定量評估協同效應的方法;重組目標公司和變更管理層（公司控制）對價值的影響，以及如何評估;由於買賣雙方的行為，如何對價值產生抵減效應;並購評估常出現的偏差與錯誤。Influenced by the unsymmetrical information, the investors are hard to learn the earnings management of listed companies. however, the investors can still see through listed companies " tricks to protect themselves to the greatest extent by means of analyzing the financial statement as well as paying attention to choices of accounting principles, alternation of accounting estimation, assets impairment provision, related parties transaction, reconstruction and adjustment in operation
雖然上市公司所進行的盈餘管理活動會受到信息不對稱性的影響，難以為投資者所明晰，但投資者還是可以通過分析其財務報告，關注會計政策的選擇和會計估計的變更，關注資產減值準備，關注關聯交易和資產重組，關注對企業生產經營活動的調整等，來識別上市公司的慣用伎倆，以最大程度保障自身的利益。分享友人