assumption value 中文意思是什麼

assumption value 解釋
假定值
  • assumption : n. 1. 採取，承擔。2. 假設，假定；臆說；想當然。3. 傲慢，僭越。4. 假裝。5. 〈A-〉聖母升天（節）〈8月15日〉。6. 【邏輯學】小前提。
  • 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. The assumed value is stable throughout the policy period and is determined by the type of the insurance product and its policy duration, etc. this assumption does not reflect the fluctuation and the trend of the actual interest rate, and may create discrepancy between the real value and the assumed value

    因此，在這種方式下的準備金估計無法反映出利率的波動和趨勢變化特性，從而往往會產生較大的準備金差額。情景模擬和分析方法（ scenarioanalysis ）是目前最常用的準備金評估方法之一。
  2. Specially, based on risk - metric and factor variables, the author discusses multi - factor asset pricing model. in theoretical analysis, the author attempts to release the assumption of index ' s random walk, proves a portfolio selection model suitable for the linear index level moreover, based on assets un - exchangeable, the author brings forward asset pricing models for b - shares, h - shares and non - circulated - shares. the author also brings forward multi - factor asset pricing model based on risk - metric indices, such as coefficient of beta, standard variance, standard semi - variance, average absolute deviation, value at risk, and factor variables, such as circulated market equity, exchange ratio, short - term historical return

    在理論分析時，作者嘗試放鬆指數水平滿足隨機遊走過程的假設，推導出指數水平呈線性趨勢的資產組合選擇模型；此外，作者基於資產不可交易這一假設，提出了b股、 h股和非流通股等情形的資產定價模型，並基於系數、標準差、標準半方差、平均絕對離差和風險價值等風險度量指標以及流通市值、換手率、短期歷史收益率等因素變量提出了四因素資產定價模型。
  3. According to gaseous " molecular kinetic, the mass diffusion rate is within finite value. so theoretical conclusion of mass flux ' s producing and the essential relation of flux vs. force could be drawn. with the assumption that local density states in near equilibrium and the distribution is gradual changed, the classical first pick ' s law was modified considering mass relaxation time

    根據氣體分子運動論對質量傳播速度為有限值情況下的質量流的產生及流與力之間的本構關系作了理論推導，在假定局域濃度處于近平衡態，其分佈為漸進的情況下得到了考慮質量鬆弛作用的經典fick第一定律的修正式。
  4. In order to assure the bonded - strengthened beams to have ductility and fully exert the compressive capability of concrete, the paper deduces the lower limit compressive height used in design from the plane section assumption and theory of limit destruction. the lower limit compressive height is when the strain of compressive edge fiber reaches its peak value ( 0. 002 ) and the externally bonded material reaches its limited strain ( 0. 01 )

    由平截面假定和界限破壞理論，並保證粘貼加固梁具有一定的變形能力和較為充分地發揮混凝土的抗壓性能，本文以受壓區混凝土邊緣應變達到峰值應變（ 0 . 002 ） ，而加固材料應變剛好達到極限值（ 0 . 01 ）的界限破壞時混凝土受壓區高度做為粘貼加固梁設計高度的下限值_ （ c0b ） h 。
  5. In view of the assumption of high - speed growth in income forecast for growth high - tech enterprises, it is necessary to make detailed analysis for value - driven factors, such as increased investment, industry growth prospect, sustainable innovation competence

    鑒于成長型高新企業的收益預測具有高成長性的假設，因此要詳細分析新增投資、行業成長性、可持續創新能力等價值拉動因素。
  6. Business valuation based on modern economy is one of the most difficult and comprehensive professional work in asset appraisal, but also stands for the trend of the appraisal. as china implemented planned economy all the long in the past years, the concept of business value was proposed later than other advanced countries. the study on the theory and method of business valuation we made is relatively backward. all these lead to that we merely use cost method in practice. with the improvement of market economy, the validity of cost method is challenged. hunting for appraisal methods suitable for china circumstance has become more and more urgent. this thesis presents its own opinion on the adjustment of the basic frame of theory of business valuation. for the first time, it puts systems theory into the study of the theory base, and believes that the enterprise as a compound entity has higher efficiency than the sum of its constituent, and then proposes new appraisal assumption. aiming at the obscure understan ding, it analyses a group of conception related to business valuation. after giving a whole analysis and study, this thesis indicates the income approach which emphasizes earning - capacity of a enterprise should become the correct choice of china, and makes a further study on the origin - features and feasibility of this method

    植根于現代經濟的企業價值評估是資產評估中綜合性最強，技術難度最高的業務之一，也是評估業未來的發展方向，由於我國過去長期實行計劃經濟體制，企業價值概念的提出和運用時間較晚，缺少現代經營理念的積累，企業價值評估的理論與方法的研究比較滯后。本文試圖以理性分析和案例分析相結合的方法，系統研究和分析企業價值評估的基礎理論及其現實條件下，適應我國經濟發展的評估方法，以期為構建有中國特色的企業價值評估理論和方法體系做一些有益的探索。文章以企業價值評估的基本概念為起點，在對眾多關于企業性質的學說和理論觀點進行概括抽象的基礎上，指出了整體性、持續經營和盈利性是企業的重要特徵，依據企業的整體性運用系統方法闡明了企業的價值大於組成企業的單項資產價值之和，據此提出了反映企業價值評估特點的有機組合增殖假設；依據盈利性的特點，強調了企業價值評估的核心應為企業的獲利能力，而不是組建企業的成本；對企業價值、企業價值評估含義、特點的論述以及對相關概念的辨析表明了作者的個人觀點和文章的基本定位，而從評估目的入手劃分的以產權變動為目的的企業價值評估和以財務決策為目的的企業價值評估與企業價值評估的假設、評估核心共同決定了評估方法的選用。
  7. Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee

    本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。
  8. This thesis of master degree consists of six parts : preface ; the summarization of the system of administrative contract ; the basic principles of administrative contract ; the dimension of value of administrative contract ; the elementary assumption of the system of administrative contract in china and epilogue

    本碩士學位論文由引言、行政契約制度概述、行政契約的基本原則、行政契約的價值之維、構建我國行政契約制度的初步設想以及結語共六個部分組成。
  9. If either of strength and stress is stochastic variable and another is fuzzy variable, the. fuzzy variable can be transformed to section number on the assumption that the probability of fuzzy variable taking some points in that section is proportional to its value of membership function respectively, then the probability of structural fuzzy event is transformed to general probability with stochastic strength and stress variables and can be solved by general probability theory

    當強度和應力之一為隨機變量，另一個為模糊變量時，提出將模糊變量通過模糊集合截集轉換為區間數，並假定模糊變量在此區間取值的可能性與相應的隸屬函數值成正比。採用上述處理后，結構模糊事件的概率即轉化為相應的普通事件概率，可按應力和強度為隨機變量，用常規可靠性理論進行求解。
  10. Only a few have studyed family of problems. we extend the work in [ 26 ] - [ 27 ]. first, under the classical assumption that ( t ) ( t ), we consider the periodic boundary value problem, when / is independent of x ( t ). second, under the case that ( t ) ( t ), we consider the periodic boundary value problem and describe a constructive method which yields two monotone sequences that converge uniformly to extremal solutions to periodic boundary value problems, when / depends on x ( t )

    氣t ）這一項的邊值間題更是如此，基於此，我們把微分方程方面的結果推廣到時間模上.首先考慮在下解小於上解的情況下， f不含。 （ t ）這一項的周期邊值問題，而後在下解大於上解的情況下，考慮了含有、 （ t ）這一項的周期邊值問題，描述了一種構造性方法，構造了兩個單調序列其一致收斂到二階周期邊值問題的極值解
  11. A ptas is designed for the problem when the batch capacity and the number of machines are both constant. 1. definition and assumption definition l + o ( ) cost : each transformation potentially increases the objective function value by 1 + o ( ), we shall say it produces 1 + o ( ) cost

    在以下兩方面發展了brucker ， foto等人的成果，一是工件具有了到達時間和分批加工的復雜狀況，二是機器環境有單臺機器變為同型機，並給出了它的一個ptas演算法。
  12. Although there are more than 10 methods to assess company value, they are generally classified into 3 classes, cost methods, market methods and revenue methods, which are different in assumption premise, methods, value focus, and advantages and disadvantages

    盡管存在著十幾種評估企業價值的方法，但一般可以分為成本法、市場法和收益法三大類。以上三類企業價值評估方法在假設前提、使用方法、強調價值和優缺點等方面都是有所區別的。
  13. The quasi - weak convergence in c [ a, b ] is studied and applied to the boundary - value problems in the nonlinear ordinary differential equations without the assumption of the continuity, compactness and convexity

    摘要研究了連續函數空間中凹（凸）函數列的擬弱收斂性，並應用於沒有連續性緊性和凹凸性假定的二階常微分方程的邊值問題。
  14. ( 2 ) under the assumption of the service longevity of the eftwc project is 20 years ( from 1997 to 2016 ) and the annually discount rate is 6 percent, value of different year ( during the life span of engineering in the project ) are discounted to present value ( 2002 ), the result of value of the eftwc project ' s benefits show that the total present value is 7. 92 billion yuan

    按照工程壽命20年（ 1997 2016年） ，貼現率6計，工程期內各年效益價值折算到2002年末（折算基準點） ，水利富民綜合開發工程效益價值的現值總額為79 . 2億元，其中實物產出價值的現值為13 . 5億元，生態環境效益價值的現值為65 . 7億元。生態環境效益價值現值是實物產出價值現值的4 . 9倍。
  15. Humanity - utilitarianism : new value assumption of medical ethics

    當今醫學道德的價值取向
  16. After examining the assumption, this paper comes to the conclusion : enterprises ' organizational form has a remarkable impact on capital structure ; the ability of profit is correlated negatively with the leverage of total assets and the leverage of current assets ; growth is correlated positively with the leverage of current assets, and is correlated negatively with the secular leverage ; collateral value is correlated positively with the secular leverage, and is correlated negatively with the leverage of current assets

    通過對假設進行檢驗，本文得到結論：企業組織形式對資本結構產生顯著性影響；盈利能力與總資產負債率，流動負債率負相關；成長性與流動負債率正相關，與長期負債率負相關；擔保價值與長期負債率正相關，與流動負債率負相關。
  17. The rateable value of a property is an estimate of its open market annual rental value at a designated valuation reference date made on the assumption that the property was then vacant and available to let. the valuation reference date for assessing rateable values each year effective from april 1 is october 1 of the preceding year

    簡單來說，應課差餉租值就是假設物業於一個指定日期在公開市場空置出租時，估計可以收取的年租。每個年度（由4月1日起）的應課差餉租值，是根據前一年10月1日的市值租金水平而評定的。
  18. Article 42 an asset acquired through exchange of another asset other than cash or assumption of liabilities shall be recorded at the price of the asset paid, or the present value of the liabilities assumed, and the market value of the acquired asset, whichever is clearer or lower

    第42條資產之取得以現金以外之其他資產或承擔負債交換者，應以所付資產之成本或承擔負債之現值與取得資產之時價，以其較為明確或較低者入帳。
  19. The mainstream capital market theory in the west is based on " logos assumption " and " complete information assumption ". but if we look into the long time general deviation between corporation value and stock price on securities market in china, we seem could not explain it with existent capital market theory

    西方主流資本市場理論是建立在理性假設和完全信息假設的基礎之上的，但是對長期存在於中國證券市場上的公司價值與價格普遍背離的現象進行考察，似乎難以用現存的主流資本市場理論來加以解釋。
  20. For this, this thesis sets out from characteristic of intangible assets and theoretical foundation of intangible assets valuation, studies from the normal operation of whole enterprise, and be based on the assumption of running continuously and open market, to make a objective and sound judgment of the intangible assets market value that belongs to the new high - tech enterprise using the ahp

    為此，本論文從無形資產本身的特點和無形資產評估的理論基礎出發，站在整個企業正常運作的角度，依據持續經營假設和公開市場假設，對高新技術企業所擁有的客觀存在的無形資產在正常情況下所表現的市場價值，運用層次分析法建立評估模型，對其市場價值作出客觀公允的判斷。
分享友人
分享到 Line

分享到臉書