present value approach 中文意思是什麼
present value approach
解釋
現值法-
The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,
2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。 -
Certain decision approaches consist net present value approach, internal rate of return approach and payback period approach
確定性決策方法包括凈現值法、內部收益率法和投資回收期法。 -
It also studies the problem of real option pricing when the underlying assets follow the pure jump poisson, mixed jump - diffusion merton and mean - reversion model, and obtains the price formula or partial differential equation to price and hedge the real option. when the value of real option can not separate from the value of project, or the uncertainties are endogenous to real option holder, it is difficult to pricing the real option by the ways of no - arbitrage. in this paper we present a approach named valuation with comparison, its basic point is to value the project or program with flexibility by means of decision tree analysis ( dta ) and stochastic dynamic programming ( sdp ), and the results are compared with that of non - flexibility, finally,
當實物期權的價值不能從項目價值中分離出來，或者影響基本資產價格的不確定性內生於期權的持有者時，此時實物期權的價值一般難以直接利用無套利方法得到，本文通過對現有文獻進行歸納，提出一種比較定價法，其基本要點是利用決策樹、動態規劃法或二叉樹模型等技術來確定嵌有柔性的項目或方案的價值，然後將其與沒有柔性的項目或方案進行比較，從而獲得各種柔性的價值，作為這種方法的一個應用，本文研究了柔性勞動合約的設計與定價問題，研究表明，對企業重要員工採用長期勞動合約，而對一般員工採用短期合約可以節約勞動力使用成本。 -
This will aid in measuring human capital value in monetary terms. then, two methods of human capital estimation are advanced, ( i ) the retrospective approach, measures the cost of human capital investment, ( ii ) the prospective approach, measures the present value of the expected future services that human capital can render. the measurement exercise based on the average years of schooling is done in this chapter
接著，根據人力資本價值的涵義，本章提出了人力資本價值計量的兩大類方法：一類是追溯成本計量法，即估算人力資本投資所花費的成本費用形成的資本量，重點採用了「受教育年限法」對我國各省市的人力資本存量進行考察；另一類是預期收益計量法，即用人力資本可望提供的未來用途和服務的現值來確定其價值量。 -
With regard to the flow regulation of the best - effort traffic, the controllable traffic in high speed computer communication networks, the present paper proposes a novel control theoretic approach that designs a proportional - integrative ( pi ) controller based on multi - rate sampling for congestion controlling. based on the traffic model of a single node and on system stability criterion, it is shown that this pi controller can regulate the source rate on the basis of the knowledge of buffer occupancy of the destination node in such a manner that the congestion - controlled network is asymptotically stable without oscillation in terms of the buffer occupancy of the destionation node ; and the steady value of queue length is consistent with the specified threshold value
本文從控制理論的角度出發，針對計算機高速網際網路中最大服務交通流即能控交通流的調節問題提出了一種基於多速率采樣的具有比例積分（ pi ）控制器結構的擁塞控制理論和方法，在單個節點的交通流的模型基礎上，運用控制理論中的系統穩定性分析方法，討論如何利用信終端節點緩沖佔有量的比例加積分的反饋形式來調節信源節點的能控交通流的輸入速率，從而使被控網路節點的緩沖佔有量趨于穩定;同時使被控網路節點的穩定隊列長度逼近指定的門限值。 -
Combining with the practice of development of modern enterprise group, the paper analyzes the forms of growth of modern enterprise group, concludes the common laws of enterprise growth by the model of enterprise modularity analysis. besides, this thesis studies the effects of the equilibrium of enterprise value chain structure to its growth, proves the mechanism of economic technology matrix of enterprise value chain deciding the growth speed of modern enterprise group, puts forward the approach of modern enterprise group realizing growth from the angel of complexity, points out the intension of the mainly present enterprise growth theories, such as scope economy theory, diversification theory and globalization operating theory
論文結合現代企業集團成長實踐，分析了現代企業集團成長的實現形式，並運用企業價值鏈結構模塊化分析模型，總結了現代企業成長的一般規律，重點研究了現代企業集團集約化成長與企業價值鏈結構均衡性的內在關系，證明了企業價值鏈經濟技術矩陣水平對企業成長速度及效益的決定機理，提出了現代企業集團實現高速成長的路徑，從結構復雜性的角度進一步揭示了范圍經濟理論、多角化理論、國際化經營理論等當前主要企業成長理論的本質內涵。 -
Abstract : in this paper, we present a fuzzy approach fo r the unclear boundary constrained multiobjective optimization function in ac ma g netic according dynamic targets. using membership function and a certain membersh ip value to fuzzificate and defuzzificate the constriction
文摘:對交流電磁鐵動態優化設計過程中的非明確約束條件范圍做了一定的探討，闡述了應用隸屬函數和模糊截集的概念建立明確約束條件的思想。 -
It was believed that, for medium and small automobile castings foundries, the feasible approach to develop, to undertake tech - reformation, and to increase economic benefits include following aspects : making a deep investigation on the present situation ; making definite the product orientation ; programming integrally and implementing in steps ; matching toolings and measuring instruments each other ; increasing the ratio of castings with high additional value ; building up a perfect technical personnel team and quality guarantee system ; extending supplying chain ; as well as deep machining castings
認為：做好形勢分析，明確產品定位，整體規劃，分步實施，工藝裝備與檢測手段配套，提高高附加值鑄件的比例，建立完善的人才隊伍和質量保證體系，延伸供應鏈，對鑄件深加工等，是中小汽車鑄件生產廠發展改造、提高經濟效益的可行途徑。 -
To solve this problem, we present a new approach on ids algorithm - the information gain of attribute - value pairs in two levels - to optimize the decision tree
為了解決取值偏向的問題，本文在id3演算法的基礎上提出了屬性-值對的兩次信息增益優化演算法。 -
We value a venture capital project by net present value approach and real option approach, and find that the value of compound growth option is maximal
我們採用傳統凈現值法和實物期權方法對某一風險投資項目價值進行計算，並摘要. . -
Under the presumption that technology is a kind of production factor, the net present value approach and the game theory are applied to analyze the market of technology systematically, and the equilibrium condition of this market is discussed on the basis of some basic laws of economics
摘要文章根據經濟學關於市場均衡的基本原理，在假定技術是一種生產要素的前提下，運用了凈現值法和博弈分析法，對技術要素市場進行了探索性研究；探討了技術要素市場的均衡問題，並論證了技術要素市場的均衡條件。 -
In addition, the differences between the real options approach and the traditional net present value method are also discussed
此外，本研究對于實質選擇權方法與傳統凈現值方法間之差異予以討論。 -
This approach is not in need of determining the expected rate of return of investors or estimating future cash dividend, but the corporate historic and present assets value, thus overcoming the shortcomings of the traditional methods
該方法不需確定投資者的預期收益率，也不需估計未來的現金股利，只需要知道公司歷史的和現在的資產評估價值就可以對股票進行估值，從而克服了傳統股票定價方法的缺陷。
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