basis of assets evaluation 中文意思是什麼

basis of assets evaluation 解釋
資產評估依據
  • basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
  • of : OF ＝Old French 古法語。
  • assets : （資產）：企業所擁有的資源。
  • evaluation : n. 1. 估價，評價。2. 【數學】賦值，值的計算。
  1. Part one : this part introduces the summarization of the abs ( asset - backed securities ), which includes the conception, the basic theory, the features, the categories, the basic running process, and the circumstance of the research and development, etc. part two : the main contents of this part are the necessity and the analysis for the feasibility of the financing of securities depending on the charges of expressways, including the analysis for the feasibility of the financing of securities on the basis of the expressways " charges, the option between the two operation models, and the analysis for the feasibility of the operation of indigenization, etc. part three : this part mainly demonstrates how to design the plan of a company for the financing of securities and indigenization, which consists of the introduction of a company ' s background and the main problems to be confronted, the features of the basic assets and the analysis of the cash currency, the selection of spy, the design of trading structure, the product design of securities, etc. part four : this part discusses the financial evaluation about a company ' s design of the financing of securities and indigenization on the basis of the expressways " charges, the analysis of the risks and the analysis in general

    本文的創新之處在於: （ 1 ）通過對我國《信託法》 、 《公司法》等相關法律、法規的深入研究，提出在國內現行制度框架和市場環境下，以信託方式設立特設目的機構的基本思路，並構架了類附擔保公司債信託型和信託簽發企業銷售型兩種較為滿意的本土化交易結構方案，具有一定的理論創新性; （ 2 ）將資產證券化這一金融創新工具應用到高速公路融資領域，論證了高速公路利用收費證券化融資的必要性和可行性，並提出了一個可供借鑒的操作性方案。本文可能的不足是在證券化產品設計方面由於筆者知識水平的欠缺，深感作得不是很深入，需進一步的完善和細化;另外對各種交易結構模式的設計和分析只是一種理論上的探討，到底是否有效和可行需接受實踐的進一步檢驗。論文分為四個部份:第一部份，資產證券化概述，包括資產證券化的概念、基本理論、特點、基本形式、基本運作流程、國內外研究和發展現狀等。
  2. Through many years development, pension accounting research has set up a complete system that is based on accrual basis, systematical measure of pension costs, and accurate evaluation to record and disclose pension assets, debits and benefits. many entities have published many research results and the most respective entities are fasb and iasc

    經過多年的發展，以fasb和iasc為代表，國際上的養老金會計已經形成了以權責發生制為基礎、系統計量養老金成本；以精算估價為依據、記錄和披露養老金資產、負債和損益的一套較為完整的會計體系。
  3. On the basis of the clear concept and theory of " suggestion of assets evaluation " s operating standards " enacted by our country " s national assets management bureau this essay makes a deep research and analysis on our country " s current goodwill " s concept, characteristics and value " s effects and also points out the existing problems and puts forward the goodwill " s concept of my own. on the basis of the study of the goodwill " s concept, this essay makes a study of our country " s current two major goodwill " s valuation methods and also analyses the theory basis and prerequisite on it " s applying, and moreover, this essay points out the existing problems of the approach of extra profits and put forward the improving suggestions, and also probes into fussy valuation method

    本文在充分吸收國內外商譽理論和商譽評估理論研究的基礎上，從商譽的基本含義和科學概念入手，界定了商譽的基本構成要素、特徵和分類；以價值理論和資產評估價值論為起點，分析了商譽的價值構成，商譽評估的前提、目的和存在的問題；在全面對比分析了資產評估基本方法的基礎上，對商譽評估的超額收益法和余值法進行了詳細的分析和例證，提出了兩種方法的應用原則；最後應用層次分析法和模糊數學的方法，探索性地提出了商譽的模糊評估方法，豐富了商譽評估的理論和方法。
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