book valuation 中文意思是什麼
book valuation
解釋
帳面估價-
Findings are : ( 1 ) written word, chirography ' s development process : ja - gu - wen ( inscriptions on bone or tortoise shells ) jin - wen ( bronze inscription ) zhuan shu li shu ( an ancient style of calligraphy ), ( 2 ) material flux ' s affection process : bone bronze jian du ( wood, bamboo ), silk book ( silk ), stele carving ( stone ) paper, ( 3 ) technology flux ' s affection process : carve model cast write, ( 4 ) written - word use for common people, ( 5 ) chirography ' s artistic change ( change to calligraphy ), ( 6 ) difference and valuation of occupation or interest ( writing craftspeople and calligrapher )
研究結果如後述： （ l ）文字、書體的演變過程：甲骨文金文篆書隸書， （ 2 ）材料變遷的影響過程：甲骨青銅簡牘（木、竹） 、帛書（絲） 、碑刻（石）紙， （ 3 ）技術變遷的影響過程：契刻范鑄書寫， （ 4 ）文字使用的平民化， （ 5 ）書體的藝術化（書法化） ， （ 6 ）職業或興趣所形成的差異與評價（書匠與書法家） 。 -
They are trading on low valuation multiples ( especially compared with china ' s domestic banks, valued on about five to seven times book )
它們的估值較低（特別是與市凈率為5 - 7倍的中國國內銀行相比） 。 -
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。 -
The second, third and fourth chapter, introduce three main enterprise valuation approaches and methods : dcf ( discounted cash flow ) method, market multiplier method and adjusting the book value of the financial statements. these chapters are also the predominant part of this thesis. the fifth chapter focuses on the comparison research on the different valuation methods, sets forth the advantages and disadvantages of each method, at the same time, introduces rim, eva and ddm valuation methods
本文共分五部分：第一部分介紹企業價值概念；第二、三、四部分分別介紹了現金流量折現法、市場比較評估法、調整賬面價值法三種企業價值評估方法，並對每種方法的關鍵理論問題做出了闡述；第五部分對這些評估方法進行了比較研究，分析了各方法的優點和不足，提出了各方法的適用范圍，並簡要介紹了rim 、 eva和ddm三種國外較新的價值評估方法。 -
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。
分享友人