book value method 中文意思是什麼

book value method 解釋
歷史成本法
  • book : n 1 書，書籍；著作； 〈the B 〉 基督教《聖經》。2 〈常 pl 〉 賬簿；賬冊；名冊。3 卷，篇，冊，本；...
  • 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...
  • method : n 1 方法，方式；順序。2 （思想、言談上的）條理，規律，秩序。3 【生物學】分類法。4 〈M 〉【戲劇】...
  1. 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。
  2. Any excess of the method and some accounting problem. pooling of interest accounting comes into play when two corporate entities combine by exchanging their existing voting stock. typically no cash changes hands, under the pooling of interest concept, the transaction is generally viewed not as a purchase or sale, but as a merger of two companies that consolidate their assets at book value

    權益聯營法就是在對並購活動進行會計處理時，將並購視為並購公司與被並購公司的權益聯合，也就是說，它並不像購買法所說的那樣，是一家公司購買另一家公司的交易行為，而是兩個或兩個以上參與並購的企業主體，將其資產和權益融合在一起，其實質是現有的股東權益在新的會計個體的聯合和繼續，而不是取得資產或籌集資本。
  3. 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。
  4. So, this passage made an exposition of the approaches of the evaluation to the company value, including a few common ones such as book value, direct comparison method and cash flow and did some analysis of the features and its advantages and disadvantages respectively

    所以，本文對企業價值的評估方法做了闡述，包括財面價值法、直接比較法和折現現金流量法等幾種常用的企業價值評估方法各自的特點、優缺點進行了分析。
  5. At thisbackground, this dissertation uses the basic principles of marxist managementscience and publishing distribution science and the method of standard and positiveanalysis, therefore, its systematic analysis and deep thought on the reform andcountermeasures of our country ' s book distribution system is not only of greattheoretical value, but also of much reality, whose aim is to establish a scientificand original book distribution system adapting to socialist market economics andspiritual civilization. this dissertation consists of thiee p arts

    正是在這一背景下，本文運用馬克思主義管理學、行政學和出版發行學等學科的基本原理和規范分析與實證分析相結合的方法，對我國圖書發行管理體制改革的進程、問題及對策進行了系統分析和深入思考，努力為建立適應社會主義市場經濟和精神文明建設需要的、具有科學性和創新性的圖書發行管理體制助一臂之力。因此，不僅具有較高的理論價值，而且具有較強的現實意義。
  6. The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year

    這個方法下的每年的折舊費用是用每年的前一年年末資產的賬面凈值乘以一個百分比計算出來的。
  7. We rank stocks and make portfolios according to various kinds of risk factors from 1997 to 2002, and test in method of cross - sectional regression. we find that # and stock and portfolio returns lack significant relation, on the contrary, two easily measured variable, market equity and book - to - market equity, combine to capture the cross - sectional variation in stock returns. this conclusion proves that the size effect and value effect exist in shanghai stock market during the research period of this thesis

    通過將1997年到2002年股票收益率數據按各種風險因素進行排序、分組的討論，以及橫截面回歸的檢驗，本文發現與股票組合收益之間缺乏顯著的相關性，相反流通市值和賬面市值比這兩個易於測度的變量一起捕捉了股票收益橫截面的變化，這一結論說明上海股市在本文的研究期間內存在規模效應和價值效應。
  8. In addition, guckenheimer and holmes spent a great of length to discuss it in the book [ 1 ] in 1983. they gave the sufficient condition 5 that ensure the existence of the horseshoe of the model for = 1 and used numerical value method to discovered " stranfe attractor " for certain a ( for example : - 1, - 6 ) where denote the colliding coefficient of restitution and the amplitude of the ball

    Guckenheimer和holmes在專著[ 1 ]中用了相當的篇幅討論了彈跳球模型，當= 1時給出了存在馬蹄的條件（ 5 ） ，對某些（ 1 ）則僅用數值方法得到在一定條件下出現「奇異吸引子」 （例如= 0 . 5 ， = 6 ） ，這里與分別表示小球的碰撞恢復系數和激振力振幅。
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