cost of an asset 中文意思是什麼
cost of an asset
解釋
資產成本-
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。 -
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 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。 -
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。 -
Based on value - at - risk we give an example of how to measure the credit risk and provide the process of applying this method in risk management. in order to build a risky prediction model, we select 4 financial indexes from 16 ; these are the ratio of bed debt, the operating cost, the asset - profit ratio and the liquidity ratio
以農村信用社為實證研究的對象，從16個財務指標中篩選出真正對信用社發生危機有顯著影響的4個指標：不良貸款比率、營業費用比率、資產利潤率和資產流動性比率，建立了農村信用社風險預警機制的模型。 -
Function to return the depreciation of an asset for a specified period given the asset s initial cost
函數返回在指定期間內的資產折舊，假設前提包括：資產的初始成本（ -
Management buy - outs ( mbo ) is a kind of capital operating way change the configuration of corporation ownership and to distribution of control right, and the asset structure of the corporation though buying the share of a targeted company by liability. mbo is not only an innovation in corporation property relation but also the correction of excessive power - fraction of the modern enterprise system that results in acting for too big cost and too big morals risk
管理層收購（ mbo ）是一種利用負債融資購買目標公司股份，從而改變公司所有者結構、相應的控制權以及公司資產結構的資本運作方式，是企業產權制度的一種創新，是現代企業制度過度分權所導致代理成本和道德風險過大的一種矯正。 -
Then the cause and the cost - effective of asset appraisal standard setting as well as the anticipated interests of the standard setter are analyzed. the conclusions are : ( 1 ) the basic reason of the asset appraisal standard setting is the separation of the information provider from the user and many appraisal conventions at choice in the meantime ; ( 2 ) the high cost and the lack of motivation for the standard is a kind of public goods to some extent may explain why the asset appraisal standard - setting progress is so slowly in our country ; ( 3 ) the scientific and relatively feasible model is taking an ngo which entrusted by government as the standard setter, and what is more, the current competitive situation should be kept ; ( 4 ) the principle of users having priority must be insisted in standard setting, and the two standard - setting approaches : preference aggregational standard - setting approach and theory - based standard - setting approach can combine organically, that is, the standard - setting is guided with the theory based on e mpirical researches
同時以制度變遷理論和公共選擇理論為理論依據分析了資產評估準則制定的動因和成本效益以及準則制定主體的利益預期，提出了以下觀點： （ 1 ）制定準則的根本原因是評估信息提供者和使用者的分離，以及評估慣例和方法的可選擇性； （ 2 ）由於準則制定是有成本的，而準則從某種程度上是一種公共物品，因而準則的制定者缺乏動力去發起準則變遷，因此我國資產評估準則制定較為緩慢； （ 3 ）政府委託民間機構制定準則應是較科學的也是較可行的一種模式，並且應該保留準則制定機構的競爭現狀； （ 4 ）在準則制定過程中，應堅持用戶優先的原則，將兩種準則的構建方法? ?偏好集合法和理論導向法有機結合起來，即以實證的方式構建理論，用此理論來指導準則的制定。 -
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。 -
This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value ; the first part, discussing the basic theories of the evaluation of forest asset value and its checking, and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods : namenly marketing method, income method and cost method ; the other is 《 the no. 41 of international accountant standard - agriculture 》 that its related rules point out the direction for the checking of forest asset value ; the second part, primarily discussing the four kinds of forest asset : namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ; the four part, taking the example of shifang forest ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior - economic effection. in addition, the thesis take the example of forest resource evaluating and accounting about the station ; the fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and carry out the foreground of it
本文包括前言共有六個部分，概述如下：前言，談研究森林資產價值評估及核算的緣起；第一部分，論述森林資產價值評估及核算的理論基礎，主要包括兩方面內容：一是資產評估的基本理論，重點談了資產評估的三種最基本的方法，即市場法、收益法和成本法；二是《國際會計準則第41號? ?農業》有關規定為森林資產價值核算指明了方向;第二部分，主要論述四種森林資產，即林地資產、林木資產、森林環境、森林景觀資產的特點和評估方法;第三部分，談森林資產各科目的會計核算及會計報表的特殊性;第四部分，以什郁林場森林資產的評估情況為例，進行分析並得出結論?對森林、林木的經營管理，具有極大的外部經濟正效應，另外列舉了該場森林資產會計核算部分實例;第五部分，最後談到做好森林資產價值評估及核算還須解決的問題和其發展前景。 -
The conclusion is that corporate asset securitization high up the fluidity of asset, lows property ratio of debt to net worth, provides a continual liquidity supplement, highs up firm value. secondly, it provides new channel that has lower cost by breaking through the restriction of traditional financing instruments. asset securitization is an off balance - sheet financing manner, it would not disperses control of stockholder
本文通過論證得出了如下結論: 1 .在正確的使用資產證券化這一融資工具的條件下，資產證券化提高了企業資產的流動性，降低了資產負債率，也為企業提供了一種長期的資產流動性補償機制，可改善企業資本結構，提高了企業價值; 2 .資產證券化為企業開辟了有別于股票和債券發行等融資方式融資成本較低的資本市場。 -
Article 17 an enterprise shall, in accordance with the schedule, make the depreciation charges of any productive biological asset whose expected objective of production and purpose has been accomplished, and shall, based on the use of the biological asset, include it in the cost or current profits and losses of the relevant asset
第十八條企業應當根據生產性生物資產的性質、使用情況和有關經濟利益的預期實現方式，合理確定其使用壽命、預計凈殘值和折舊方法。
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