asset cost 中文意思是什麼
asset cost
解釋
資產成本-
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。 -
The cost of a plant asset is the purchase price, applicable tax ? es, purchase commissions, and all other amounts paid to ac ? quire the asset and to ready it for its intended use
固定資產的成本包括買價、相關稅金、購買傭金和其他為取得資產和使其達到交付使用狀況的一切支出。 -
The method of cost is a way that the value is up to the refashion the asset and depreciation
基於投入的成本法是在重置成本的基礎上減去貶值來計算價值的一種方法。 -
However, as noted above, rather than the cost of the asset being reduced, a provision is set off against the cost
然而，就像前面所指出的那樣，並不是削減資產的成本，而是對成本預先做出預提。 -
Although not a cash cost, depreciation or amortization is typically included in the calculation of eva as an economic cost for the use of the asset during the period
雖然折舊或攤銷不是現金的支出，但它在eva的計算中是一種在某一時期內使用某資產的典型的經濟成本。 -
First, we must specify the subjects of cost calculation, objects of cost calculation, period of cost calculation, scope of cost calculation, principles of cost calculation, cost items and asset depreciations
高校教育成本的核算，首先必須明確成本核算主體、核算對象、核算期、核算范圍、核算原則、成本項目、資產折舊等理論問題。 -
On the data statistics of annual reports of four state - owned commercial banks ( 2004 ), loan revenue take up above 60 % of commercial bank ' s operating income, loan accounts for above 85 % of commercial bank ' s asset. so, it is important that whether loan price could cover cost and risk of bank, and whether it could get the maximum of benefit
根據四大國有商業銀行2004年年報的數據，貸款占資產總額的平均比重為60 % ，利息收入占營業收入的平均比重為85 % 。可見，貸款定價是否合理，貸款價格能否補償銀行的成本和風險，對商業銀行的發展至關重要。 -
Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset
交易發生時，購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分，應作為商譽並確認為一項資產。 -
To him, buying a car means a reduction of cash in hand for the procurement of an asset. however, if the government decides to purchase a new car for a particular department, under the existing cash - based accounting system, such cost will be regarded as an expenditure rather than an asset
對他來說，購買汽車是將手頭現金減少，用以添置資產，但如果政府決定購買一部新的車輛作某部門之用，根據目前採用的現金收付制（以下簡稱現金制） ，這類費用皆被視為支出，而不會被列為資產。 -
The model of this paper explores the links between the following factors and the credit rationing in china. the change of banks " attitude to credit risk may lead to credit rationing ; banks give much more emphasis on the trade cost and the payable value of collateral, which may give rise to credit rationing ; the decreasing of asset price during economic stagnation produces credit rationing ; the bias of banks " objective function from the maximization of profit and the transformation of the function relating to the reform of the financial system cause credit rationing ; if different parts of the whole markets are not integrated, the credit in the part with low capital return ratio will be rationed. during economic recession, banks tend to ration the credit in the high - risk market ; the removing of interest ceiling will narrow down the interest spread of deposit and credit at least during a period, which may strengthen credit rationing ; meanwhile, the vulnerable borrowers, including small and middle - sized enterprises, will get more credit from banks even though they have to pay a higher interest rate
論文的模型探討了下列因素和中國信貸配給現象之間的聯系：商業銀行對信貸風險的態度變化，在辨別和控制信貸風險上開始投入大量的成本，這一過程會導致信貸配給；商業銀行對與法治環境相關的交易成本和抵押品清償價值的日漸關注會導致信貸配給；宏觀經濟緊縮時期資產價格下降會導致信貸配給；商業銀行經營目標函數偏離利潤最大化，近幾年金融業改革過程使商業銀行目標函數發生變化，這一變化過程可能導致信貸配給；在市場分化的條件下，收益水平低的市場會遭受信貸配給；在經濟下滑時期，商業銀行尤其會對高風險市場配給信貸；利率市場化使商業銀行的存貸利差至少在一段時間內縮窄，利差縮窄可能加重信貸配給的程度：在利率市場化條件下，弱勢借款者，包括中小企業，遭受信貸配給的程度可能得到緩解，但支付的貸款利率水平將會升高。 -
Organizing the financial audit for the large and medium enterprises, accountant check - up, capital inspection, instructing the asset assessment engineering cost inspection, and joined in the consultation service such as authentication of the co - investment enterprises and accountant consultation, distinguish the economic criminal case, etc
組織大中型企業財務審計、查帳、資本驗證，指導資產評估、工程審核，參與合資企業項目論證及擔任會計顧問，鑒別經濟案件等咨詢服務。 -
After the breakdown of the system of bretton woods, the practice of frequent international capital flowing impels the development of the theory of decided exchange rate. this theory is from the theory of purchasing power parity, the theory of interest rate parity, the theory of international income and expenses to the theory of asset market. but, at present, the theory of cost in exchanging specially used in our country is applicable
布雷頓森林體系解體以來，國際間資本頻繁流動的實踐推動了匯率決定理論的發展，匯率決定理論也從購買力平價說、利率平價說、國際收支說走向資產市場說，但是我國特有的換匯成本說在當前還有一定的適用性，隨著國內外金融市場間的聯系漸趨緊密，利率平價說對於人民幣匯率變動的解釋力也會逐漸增強。 -
Specifying initial cost of the asset
數據類型，指定資產的初始成本。 -
Specifying the initial cost of the asset
，指定資產的初始成本。 -
If the transferred financial asset is measured at the amortized cost, the relevant liability it has recognized shall not be designated as a financial liability, which is measured at its fair value and the changes are recorded in the profits and losses of the current period
所轉移的金融資產以攤余成本計量的，確認的相關負債不得指定為以公允價值計量且其變動計入當期損益的金融負債。 -
The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value, whichever is lower, or a financial asset of which the subsequent value will be made at the amortized cost, or a financial asset available for sale
被套期項目為按成本與可變現凈值孰低進行后續計量的存貨、按攤余成本進行后續計量的金融資產或可供出售金融資產的，也應當按此規定處理。 -
Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option, and it measures the financial asset at the amortized cost, it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer
第十八條企業因賣出一項看跌期權或持有一項看漲期權，使所轉移金融資產不符合終止確認條件，且按照攤余成本計量該金融資產的，應當在轉移日按照收到的對價確認繼續涉入形成的負債。 -
The thesis defines the concept of asset securitization, expounds characteristic and the condition to use. analyses the relationship between the choice of financing tool and the firm value, express max firm value is a good standard to weigh the tool. then, through the ri model and finance theory, the thesis explains the motivations of asset securitization, demonstrates the influence effect on firm value by qualitative and quantitative analysis of cost - benefit of corporate asset securitization, and discusses the role of asset securitization to solve corporate financing puzzle and the future of asset securitization in our country
本文首先提出我國企業面臨的融資困境的實質是企業資本結構的不合理以及融資渠道單一影響的，即融資工具不能實現企業價值最大化;在對資產證券化的概念進行界定后，闡述了關于資產證券化的特徵，明確了資產證券化的特點和使用條件;分析了資產證券化工具的選擇與企業價值之間的關系，提出了企業價值最大化是衡量企業融資工具選擇是否合理的標準，為企業通過資產證券化融資提升企業價值提供了理論準備;然後，運用現代財務理論和剩餘收益模型，通過對我國企業資產證券化的實踐進行成本收益的定性和定量的效果分析，論證企業資產證券化對企業價值的影響效果;最後論述了我國實施資產證券化的現狀和未來發展，並且對我國實施資產證券化的具體方式提出了新的構想。 -
Looking ahead, we understand that the challenges for the postal service will be substantial, but the opportunities would be no less abundant. we strongly believe that paper - based communication is going to be alive and well despite the explosion of new communications technologies. also, the extensive, fixed - cost networks of mail and retail facilities necessary to maintain a universal postal service could be managed as an unrivalled infrastructure asset rather than a social liability
展望將來，郵政業務的經營環境仍然嚴峻，挑戰重重，但亦機遇處處。我們深信，即使通訊科技日新月異，傳統書信的地位仍然無可取代。為了要讓市民享用普及而全面的郵政服務，香港郵政必需維持無遠弗屆但成本高昂的派遞網路和零售設施，但我們深信只要經營有道，這些社會基礎設施都會是香港郵政具優勢的資產。 -
Fourth, < wp = 8 > securitization integrated the financing agencies and the market agencies validly and efficiently, and therefore generates new financing organizations and services. abs can increase the usage efficiency of the corporate capital through the transformation of capital property ownership, but for the corporate investors, the investment risk will not depend on the corporate itself, but the risk of asset itself. from the angle of the corporate, abs has the following advantages : it provides a brand new financing instrument ; it brings the corporate the effect of reducing the asset cost ; it makes an effective assets - liabilities management for the corporate ; it becomes an economical way of financing for medium to small sized corporate
資產證券化可以通過對其資產所有權的轉讓提高企業資本的使用效率，而對于要投資該企業的投資者來說，其投資風險不再依賴于企業經營本身，而是依賴于資產自身的風險，從企業角度看，資產證券化具有以下優點：資產證券化為企業提供了一種新型的融資手段，資產證券化可以給企業帶來削減資本成本的效果，資產證券化可以使企業有效進行資產負債管理，資產證券化可以成為中小企業低成本融資的一種手段。
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