accounting valuation 中文意思是什麼

accounting valuation 解釋
會計估價
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • valuation : n 估價，評價；估定價格；價值；【數學】賦值。 be disposed of at a low valuation 廉價售出[處理]。 p...
  1. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  2. The paper aims at seeking proper valuation patterns and methods of natural resources for microcosmic companies, and seeking a feasible way for macro and micro environmental accounting in the link of the valuation of natural resources ' depletion

    探索自然資源耗減估價在微觀企業運用的模式與方法，同時探索宏微觀環境會計在自然資源耗減估價上銜接與一體化的可行途徑。
  3. Research and teaching : accounting and capital market, taxation and business strategy, corporate governance, business valuation, management accounting and management control

    主要研究和教學領域：經驗會計研究、國際稅務、稅務籌劃、高級管理會計、財務報表分析與企業價值評估。
  4. How does the accounting information express their value - relevance ? these questions are important not only for academic scholars but for investors in the securities markets. in order to answer these questions, the thesis uses " feltham - ohlson valuation model " as the theoretical framework and selects book value ( bv ) and net earnings ( e ) as proxies of accounting information to do research

    本文選擇「帳面凈資產」和「會計盈餘」數據作為公開會計信息的代表，運用「費森?奧爾森估值模型」分析凈資產倍率和市盈率的性質，並用我國a股市場上市公司1994 ? 98年股價數據和1993 ? 97年年度報告會計數據檢驗這兩個比率的投資決策有用性，以求較深入地回答上述問題。
  5. The accounting pricing of intangible assets based on intangible assets valuation

    無形資產價值評估視角下的無形資產會計計價
  6. Measurement of the intangible assets explained the accounting basis of measurement - fair valuation and the necessity of the subsequent measurement of the intangible assets

    而無形資產的計價應以公允價值為基礎，並採用期望現金流量的方法。在實際中，后續計量正逐漸成為無形資產計量的重心。
  7. In the " ceremony to mark the extension of paythrupost service to accept government bills " held today ( 3 october 2001 ), ( starting from left ) mr. j. d. willis, controller of student financial assistance agency, ms. shelley lee, director of home affairs, mr. y. p. tsang, commissioner of police, mr. w. k. lam, secretary for home affairs, mr. p. c. luk, the postmaster general, mr. m. t. shum, director of accounting services, mr. k. t. w. pang, commissioner of rating and valuation, mr. h. b. phillipson, director of water supplies and mrs. alice lau, commissioner of inland revenue, officiated at the ribbon - cutting ceremony

    在今日（二一年十月三日）舉行的"香港郵政郵繳通代收政府帳單服務啟用典禮"上， （左起）學生資助辦事處監督韋冠文先生、民政事務總署署長李麗娟女士、警務處處長曾蔭培先生、民政事務局局長林煥光先生、香港郵政署長陸炳泉先生、庫務署署長沈文燾先生、差餉物業估價署署長彭贊榮先生、水務署署長傅立新先生及稅務局局長劉麥懿明女士一同剪綵。
  8. Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method. and then we used the theory of recognition and measurement, assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin "

    第四部分是全文的重點，應用資產定價理論、確認和計量理論、公允價值理論等對合併會計的核心問題? ? 「合併價差」的各個組成部分進行了實質分析，並且從理論上提出了相應的會計處理方法，同時也考慮了理論方法在實務應用中的可操作性。
  9. Panel topics include e - learning & teaching, teaching of ethics in accounting curriculum, accounting education reforms, impact of globalization on public sector accounting, accounting information and equity valuation, news perspectives on auditor independence, value creation & performance measurement, globalization of corporate governance, china culture and accounting and corporate reporting on the internet

    另外會計實務論壇主題包括會計信息與股權估值，環球化對政府會計的影響，審計師獨立性的新觀點，價值創造及績效評核，公司治理之環球化，網上年報和持續披露，及中國文化、商管及會計等。
  10. 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。
  11. In asset stripping accounting, the focus is the handling of a department or a branch of corporation. accounting of transferring share focuses on recognition time and valuation basis

    企業應根據資產重組的具體倩況，考慮經營風險對有關資產的影響，提供相關的以現實價值為基礎的會計
  12. This part explained the accounting basis of measurement - fair valuation and the necessity of the subsequent measurement of the intangible assets

    這部分主要闡述了無形資產應以公允價值為計量基礎，並採用期望現金流量的方法。
  13. In conclusion, these are practical countermeasures to improve the rationality and fairness of valuation at current social and economic system. last, national appraisal department should coordinate relevant accounting standard and concrete valuation standard, take the differences among appraisal agencies into consideration to make simple and practical valuation standards

    第三為：應本著部門規章和規范意見的法律級次定位，充分博弈、前瞻性原則，注重與會計準則、具體評估準則的協調，照顧到國內評估機構的水平差距，制定體例詳略得當的方法準則。
  14. It implies the probability of solving the fundamental problem of accounting through the illustration of correlation among accounting objectives, information characteristics and measurement attributes and the intrinsic relation between eva ( a measurement of performance ) and residual income valuation ( an equity valuation method ). accounting standard setting is the core of the thesis, and it is the main method used present all over the world to solve the fundamental problem of accounting as well

    為尋求會計基本問題的可行解，我們探討了會計目標、信息質量特徵和計量屬性之間的交叉相關性以及eva （一種業績衡量方法）和剩餘收益估價（一種權益估價方法）的內在聯系，這種交叉相關性和內在聯系預示了解決會計基本問題的可能性。
  15. Acquisition by exchange of stock is still at the primary stage. there are many problem during the process of development, such as asset valuation in acquisition. standards of acquisition process, ration for the exchange of stock and accounting methods for acquisition

    換股合併在我國還處于初級階段，在發展過程中存在著諸多問題，如合併過程中資產評估、合併程序規范、換股比例、合併的會計方法等。
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