accounting value 中文意思是什麼

accounting value 解釋
帳面價值
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • value : n 1 價值；重要性；益處。2 估價，評價。3 價格，所值；交換力。4 （郵票的）面值。5 等值；值得花的代...
  1. Book value is the unamortized cost of the asset which still appears on the accounting books of the business.

    帳面價值是依舊保留在企業帳冊中的未攤提的資本成本。
  2. The application of the fair value and the book value in the accounting standards

    公允價值和賬面價值在會計準則中的運用
  3. The conflict between fundamentalists and fellow travellers is the root of many financial controversies, over investment styles, over fair value accounting

    在投資風格上，在公平價值會計方式上，基本面分析派和跟風者之間的對立是很多金融爭議的根源。
  4. However, in the wrong circumstances fair - value accounting could also induce wasteful sales ? of long - term, illiquid loans

    但是，在錯誤的情況下公允價值可能引起不經濟的賣出長期非流動貸款。
  5. On the value of financial amp; accounting information in judicial proceedings

    論財務會計信息的訴訟價值
  6. In the positioning servo - system, which generally is configured by the d. c. pulse width modulator ( pwm ) velocity governing system and position servo - loop, the parameter perturbance of pwm velocity loop really exist by reason of such as the load behavior ; power voltage supply ; operating setting value, etc. 1, 2 ， and it cannot be ignored. by using the identification technique to form the mathematical model of the system, authors have confirmed the facts. therefore, to design the discrete sliding mode controller ( dsmc ) of the positioning servo - system, the perturbed parameters value bounds of the pwm velocity loop, which is as the controlled plant of position servo - loop, should be accounted. consequently, the design principle of dsmc for accounting system with parameter perturbance is proposed by the authors. the proposed method can ensure the stability of system with parameter perturbance and the behavior of non - overshoot, fast precise positioning. in order to reveal the effects of the design method, the comparative research work is done by the authors. also, it has been tested in an industrial experiment, the results proved it is satisfactory

    由直流脈寬調速系統（ pwm ）和位置環構成的定位系統中，速度環的參數隨負載特性；電網電壓；給定工況而攝動是不容忽視的.作者通過系統辨識建模也證實了這一事實1 ， 2 .因此在設計位置環的離散滑模控制時，必須針對速度環（即位置環的控制對象）的參數攝動范圍採用「對象參數攝動離散滑模控制器的設計方法」 ，以確保系統在參數攝動時的穩定性和快速、無超調、準確定位的優良動態品質.為剖析該設計方法的控制效果，本文作了對比性研究，並將該設計方法用於工業試驗中，取得了滿意的結果
  7. New accounting guidelines allow fair value rebirth

    新會計準則能讓公允價值獲得新生嗎
  8. The author believes that even the application of fair value and advanced financial report ( such as real time report ) is full, and something that cumbers decision exists in the accounting system stilly

    本文認為，即使在完全應用公允價值會計和先進的財務報告模式（如實時報告）下，我們的會計處理仍然存在阻礙決策的因素。
  9. Now, accounting standard setter goes beyond the trading book and wants to use fair value accounting measuring all the financial instruments which is called full fair value accounting model

    在此之後，會計準則制定機構試圖從金融工具的混合計量模式過渡到單一計量模式，也就是採用公允價值計量那些非交易性的金融工具。
  10. Accounting standard setter use fair value accounting to resolve this problem and we have a mixed accounting model in financial accounting. the trading book of financial institutions will be measured under fair value accounting

    會計界的應對方式是對交易性的金融工具使用公允價值計量，在此基礎之上形成對金融工具計量的混合模式，較為完滿地解決了交易性金融工具的計量問題。
  11. Thus, the new whole set management, taking customers interest first, with the aim of value increment and the strategy of “ cross integration ” is changing the resource allocation pattern and accounting structure

    至此，以客戶為出發點，以價值增值為目的，以「橫向一體化」為戰略的一整套管理方式，正在改變著資源配置模式，從而也在改變著會計的結構。
  12. In light of market risk, there are sensitivity measurement method and volatility measurement method as well as the concepts about risk measurement, such as variance, duration, 3 - coefficient, 5 - coefficient and value at risk. and in light of credit risk, there are accounting - based ratio measurement method and volatility - based measurement method, as well as the related concepts, such as credit rating, z - score, transition matrix, expected default frequency

    其中，針對市場風險度量的方法包括靈敏度測量風險方法和波動性測量風險方法，與之相關的風險度量概念有方差、持續期、系數、類系數和在險價值；針對信用風險度量的方法包括基於財務比率的風險測量方法和基於波動性的風險測量方法，與之相關的風險度量概念有信用評級、 z分數、轉換矩陣、違約頻率。
  13. An analysis of accounting treatment to book value of fixed asset under new accounting system

    新會計制度下固定資產入賬價值的會計處理
  14. The improvements of the du pont system of financial analysis include : introducing analysis of cash flows to the du pont system of financial analysis ; introducing managerial accounting data, marginal contribution analysis, safe marginal analysis and leverage analysis to the du pont system of financial analysis ; introducing analysis of value added accounting indices to the du pont system of financial analysis

    杜邦財務分析體系的主要改進有：在杜邦財務分析體系中引入現金流量表數據進行現金流量分析；在杜邦財分析體系中引入管理會計數據，進行邊際貢獻分析、安全邊際率分析及杠桿分析；在杜邦財分析體系中引入增值會計數據分析企業對社會的貢獻。
  15. Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement

    正因為如此，戰略管理會計的理論基礎不僅直接源於戰略管理理論，尤其是競爭優勢論，還體現了經濟思想、管理理論的最新成果在管理會計中的應用，其基本方法既包括傳統的分析方法、決策方法、控制方法，又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡（包括經濟增加值的計算）等管理會計新方法。
  16. Third, we conduct an examination of whether eva is more highly associated with corporate market value than conventional accounting - based measures such as roe, eps. cfo and nl, using data of chinese listed companies of telecom industry over the period 1998 - 2002

    本文從理論上證明eva適合通信業上市公司的業績評價；並用eva指標對中國通信業上市公司的價值創造能力進行了分析。但是經濟增加值方法在西方的興起是以西方股東價值革命和資本市場的成熟為前提的。
  17. Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are cla ified as current a ets and are recorded at face value

    能在下一個會計年度或下一個經營周期收回和轉換成現金的應收票據，歸入流動資產，並按面值入帳。
  18. On accounting system and accounting value mechanism

    論會計系統與會計價值機制
  19. The whole thesis comprises of five parts. the first part defines the fundamental category of human resource, which is the basic knowledge for further discussion of human resource accounting. the next three parts discuss respectively the patterns of cost accounting, value accounting and cost - benefit of human resource

    本文共分五個部分：第一部分論述了人力資源會計的基本范疇，這是探討人力資源會計必備的基礎知識；第二部分至第四部分分別論述了人力資源成本會計模式、人力資源價值會計模式和人力資源權益會計模式。
  20. Chapter 4 : the accounting system in erp proves that accounting is a value control system ; chapter five : the accounting value control system in erp is not a real - time one, and from theoretical analysis i consider that it is mainly because information reliability takes precedence over information relevance ; chapter 6 : with the construction of inform system and credit system allover our society, accounting system can and will become a real - time value control one. the flows of stuff, value and information can take place at the same time while the activity takes place. accounting information collection and accounting control will be dispersed into the whole value chain and accounting department will decentralize

    其二，分析實踐中會計控制系統的不能實現實時控制的現狀和原因，現狀是erp環境下會計系統的大部份憑證仍然是在經過多次審核後由人工錄入系統，仍沒有實現會計憑證的信息化，其原因主要是會計信息的決策有用屬性決定erp中的會計信息可靠性優先；其三，從理論角度證明隨著整個社會信息化的建設和信用體系的完善，企業經營所需的各類信息可以即可靠又及時地提供給信息使用者，將來可以會計實現實時價值控制。
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