current cost income 中文意思是什麼
current cost income
解釋
現時成本收益-
Investment income of a non - investment company, engaged in short - term or long - term investments, including dividends received under cost method and income recognized under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period income
凡非以投資為業之公司，因從事短期及長期投資，依成本法取得之股利收入，及依權益法按持股比例認列之被投資公司本期盈餘等投資收益屬之。 -
From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered
第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。 -
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 current accounting income, which is accommodating with the accounting goal of the industrial age, is set as a mode confirming income based on historical cost principle, realizations principle and matching principle
現行會計收益模式是以歷史成本原則、實現原則和配比原則為基礎的收益確定模式，與工業時代的會計目標相適應。 -
In the second part, this thesis compares the current financing ways of telecommunication universal service. and then analyses the three main compensation ways, i. e. cost compensation, income compensation and price compensation. based on the above analysis and the practical experience in china and abroad, this thesis chooses
2 .對現有的電信普遍服務融資方式進行了比較;分析了成本補償、收入補償和價格補償三種電信普遍服務補償方式;綜合上面的分析結果，並參考已有的實踐經驗選擇普遍服務基金為競爭環境下的電信普遍服務機制。 -
In the article, i mainly analyzed the earning power ratios of four state banks with financial analysis method. referring to dupont financial analysis system and four state banks " financial data and main earning power ratios in 1998 - 2002, 1 analyzed the current status of their eaming power and those related factors, such as earning level of main business, structures of income and assets, operation fee management. then by comparison with other domestic stock banks and world ten top banks in tier one capital, assets, pre - tax profits, cost / income ratio and pre - tax profit per employee, i found that the four banks had advantages in scale and strength, but lagged far behind other banks
本文主要採用財務分析的方法，在對四大國有獨資商業銀行近幾年總體的盈利指標進行分析后，借鑒杜邦財務分析體系，分別對四大銀行1998 - 2002年的財務數據和主要盈利能力指標進行趨勢分析，從主營業務的盈利水平、收入結構、資產結構、費用控制等方面分析了四大銀行盈利能力的現狀及其影響因素，並且通過與國內股份制銀行、世界十大銀行資本、資產規模、利潤、收益率、人均利潤等指標的比較，分析四大銀行的盈利能力在國內和國際銀行業中所處的水平，找出存在的差距。 -
The paper presented the evolution of five key indicators property prices, property transaction volumes, new mortgages, the income - gearing ratio, and the buy - rent gap, which measures the funding cost of buying a property relative to its rental yield in the form of a pentagon, to compare the current situation with the boom and bust cycles of the past decade or so
該文件以五邊形的方式闡釋5項主要指標的演變物業價格物業成交量新造按揭貸款收入與供款比率，以及反映購買物業的資金成本相對于租金收益的購入成本與租金差距，以比較目前的情況及過去十多年來的景氣及不景氣周期。 -
In the plan economics period, policymaker were usually fond of raising money greedily and detailed without considering cost and benefit and made investing and circulating funds repeated and lower benefit even negative benefit, which leaded to the current result of income falling short of expenditure and accumulated debts and an inferior using effect of society funds
在計劃經濟年代，企業決策者往往不講效益地籌措資金進行低效益甚至負效益的投融資，結果是企業入不敷出，債務累累，社會資金利用效果極差。 -
Should from the cost income analysis angle consider solves this question restriction factor, is clear about in the pattern choice to have to follow " managed by the people " " the people to manage " " the people to enjoy " the principle, divides and rules, is gradually standard, develops into the current each kind of form agricultural cooperation economic organization according to the international standard operation agricultural cooperative
應從成本收益分析的角度考慮解決該問題的制約因素，明確模式選擇中要遵循的「民辦」 「民管」 「民享」原則，分而治之、逐步規范，把當前各種形式的農業合作經濟組織發展成為按照國際規范運作的農業合作社。 -
The objective of the master thesis is to study how real option approach can be practically applied on valuation of transferred techniques. current approach to value transferred techniques are on the basis of cost or market price of the techniques, mainly according to the added income owned by the purchaser in future
當前國內的技術轉讓定價方法均未考慮受讓方擁有的決策靈活性對技術定價的影響，本文嘗試使用實物期權方法對這一不足進行補充，就實物期權方法在技術轉讓定價中的應用問題做一探討。 -
Income reeeived or receivable from marketable securities in currenl period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss
當期的有價證券收益，以及有價證券轉讓所取得的收入與帳面成本的差額，計入當期損益。
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