equity method 中文意思是什麼

equity method 解釋
（即產權凈值法）吸收法
  • equity : n 1 公平，公正。2 【法律】衡平法〈指補充成文法或普通法的公平原則，必要時以糾正用法不公〉；衡平法...
  • 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. In the problem of way choice of the equity alliance, the article pointed out that the joint capital pattern has withdrew gradually under the system restraint. and it using the case analysis method, analysis the income of shanghai bank who is in the pattern of foreign capital investing ( to become mainstream pattern ), and it also proposes that we should calmly regard the share - holding pattern

    在股權聯盟的方式選擇問題上，文章指出制度約束下的合資模式已逐步退出，並採用案例分析方法，對上海銀行成功的引資參股模式（已成為主流模式）做出收益分析，但同時提出應冷靜看待參股模式。
  2. We use the standard car method to study the market reaction in the announcement day, issuance day and listing day of seasoned equity offering, and classify the 53 companies into 6 groups based on the market condition to see whether there is some relationship between the market reaction of seasoned equity offering and the market condition

    本文採用事件研究的標準方法? ?累計超額回報方法研究增發公告日、發行日和上市日的市場反應，並按大市的不同漲跌階段分組研究，以觀察增發的市場反應與大市狀況的關系。
  3. What are the differences between the equity method and the consolidation method

    權益法與合併法有哪些不同？
  4. 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。
  5. Investment loss of a non - investment company, engaged in short - term or long - term investments, including unrealized loss on investments based on the lower of cost - or - market method, and loss recognized when making long - term investments, under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period net losses

    凡非以投資為業之公司，因從事短期及長期投資，在按成本與市價孰低法評價時所認列之未實現跌價損失，或從事長期投資，在依權益法按持股比例認列被投資公司本期虧損時所認列之投資損失屬之。
  6. Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method

    由於成本法所固有的局限性，無法評估出資產組配成具有獲利能力的整體資產的創造性價值，因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇，並進一步對收益法的起源、方法特點和適用性進行了深入的分析；運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究，肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義，同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟，尤其不適用於產權變動為目的的企業價值評估，因而短期內不宜作為一種全新的評估方法推廣。
  7. Based on the analysis of types and sources of risks that confront commercial banks, the paper first determines the methodology for its research, i. e. mathematical statistics for quantity factors and the fuzzy discriminating analysis for the quality factors. combining the evaluation approaches of the banks in germany and china, the paper gets 13 common indices, and with mathematical statistical method, chooses 4 factors that will influence customer credits : equity capital / total asset, velocity of stock in trade, velocity of total assets and payoff rate of total sale. the four factors with liquidity factor reflect the customer ' s financial characteristics, such as capital structure, operation, earnings and liquidity

    在理論分析的基礎上，結合德國和中國有關銀行的客戶資信評價方法，在得到影響客戶信用13個常用指標的基礎上，利用數理統計分析方法（ t檢驗、多元判別分析和逐步判別分析等）得出影響客戶信用的四個因素：自有資本率、存貨周轉率、總資產周轉率和銷售盈利率，他們反映了企業資本結構、經營狀況和盈利水平，加入企業的流動性以後，它們決定了客戶的財務特徵。
  8. Part 3 is the empirical analysis to the influencing factor of listed company ' s capital structure in china, specifically with spss software and main composition analysis method, it correlated dividend policy, income tax, equity structure, non liability tax shield and income variation level of company, company growth, company ' s profit ability, asset structure, company ' s scale with capital structure ( the contents embrace btdr, bldr, bsdr ), we make the conclusion as follows : comparing with the research result of influencing factor of the company ' s capital structure of the developed country, the influencing factors of the listed company ' s capital structure in china have partial similarnesses

    第三部分中國上市公司資本結構的影響因素分析這部分是本文的重點之一，具體是採用spss11 . 5軟體，用主成分分析法與多元回歸分析，對公司的股利政策、所得稅、股權結構、非負債稅盾、收入變異程度、公司的成長性、公司盈利能力、資產結構、公司規模與代表資本結構的變量（ btdr ， bldr ， bsdr ）作相關研究，結果是：和發達國家公司資本結構的影響因素研究結果相比較，我國上市公司資本結構的影響因素存在部分相似性。
  9. Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future

    文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。
  10. Hkas 31 interests in joint ventures allows entities to use either proportionate consolidation or equity method to account for its interests in jointly controlled entities

    會計準則第31號合營企業權益批準企業採用比例綜合或權益法計算其于共同控制企業的權益。
  11. There are two main innovate ideas in the dissertation. ( 1 ) supported by the results from the method of limit analysis of soil plasticity and the ultimate equity method, the author proposes the criterion of judging of stability of slope of foundation of a building

    本文的創新點主要有：採用塑性極限分析和極限平衡方法，通過計算，提出了黃土地區宅基邊坡的穩定性評價標準，即人工谷緣的坡度不得大於天然坡度。
  12. Long - term equity investments should be accounted for using the cost method or the equity method as appropriate to the specific circumstances of an enterprise

    二）企業的長期股權投資，應當根據不同情況，分別採用成本法或權益法核算。
  13. Research on equity method and consolidated financial statement

    權益法與合併報表的編制
  14. Equity method accounting

    權益法會計
  15. Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method

    了解在權益法下收到的股利與被投資方收入對投資方的財務報表的影響。
  16. Shares investment and other investments shall be accounted for by cost method or equity method respectively, in accordance with different situation

    股票投資和其他投資應當根據不同情況，分別採用成本法或權益法核算。
  17. 2. taking five representative casualty loess landfalls on the house side - slope as examples, applying the method of limit analysis of soil plasticity and the ultimate equity method, the equation of the stability and gradient of the landfall is derived

    2 .以5個典型宅基邊坡傷亡性黃土崩塌為例，利用塑性極限分析和極限平衡法，推導出了此類黃土崩塌的穩定性與其坡度之間的關系。
  18. This paper introduces two methods for accounting the long - term stock investment, and by using the actual examples, illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method

    介紹了長期股權投資核算的兩種方法，並以實例說明了成本法轉權益法時的轉換分錄和相關賬務處理。
  19. Article 8a long - term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall, in accordance with articles 9 through 13 of these standards, be measured by employing the equity method

    第八條投資企業對被投資單位具有共同控制或重大影響的長期股權投資，應當按照本準則第九條至第十三條規定，採用權益法核算。
  20. The equity method may also be used in accounting for invest ? ments where an enterprise ' s investment exceeds 20 % of the total capital or total share capital of the invested enterprise and qinnificance influence can be exercised over its management

    當企業的投資站被投資企業資本總額或者股本總額20 %以上，且企業對被投資企業的經營管理具有重大影響力時，投資核算也可以採用權益法。
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