residual asset 中文意思是什麼
residual asset
解釋
剩餘資產-
If no quotation for the portion whose recognition has not been stopped is available in the active market and if there is no actual transaction price relating to it, it shall be determined based on the residual amount deducting the consideration of the portion whose recognition has been stopped from the entire fair value of the transferred financial asset
（二）未終止確認部分在活躍市場上沒有報價，且最近市場上也沒有與其有關的實際交易價格的，應當按照所轉移金融資產整體的公允價值扣除終止確認部分的對價后的余額確定。 -
For overterm service of unit equipment in thermal plant, taking high temperature compression part ( steam pipe ) for example, the paper introduced a three grade appraisal method and calculated the residual life of high temperature compression part using fixed asset linear method, establised a economic life mathematical mode, finally gave out a general economy appraisal for high temperature compression part with a calculation example
針對火力發電廠機組設備的超期服役，以高溫承壓部件蒸汽管道為例，以其運行工況為基礎，結合材質狀況，逐步實行三級評定，計算高溫承壓部件的剩餘壽命，利用固定資產線性折舊法對設備進行折舊計算，同時建立經濟壽命的數字模型，綜合評定高溫承壓部件的經濟性，並列舉了算例。 -
Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset
第十六條資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩餘使用壽命內，系統地分攤調整后的資產賬面價值（扣除預計凈殘值） 。 -
If the entire fair value of the financial asset is really difficult to determine reasonably, it shall be determined based on the residual amount deducting the consideration of the portion whose recognition has been stopped from the entire book value of the financial asset
該金融資產整體的公允價值確實難以合理確定的，按照金融資產整體的賬面價值扣除終止確認部分的對價后的余額確定。 -
When one “ reverse engineers ” an option price ( taking out factors such as the time value of money ), the residual factor is known as implied volatility, which could be described as the uncertainty applying to the asset
當一個人「逆向研究」某個期權價格（將類似於資金的時間價值的因素排除） ，所得到的剩餘的因素就被稱作隱含波動性，它可以用來描述該資產所適用的不確定性。 -
Exposure to residual asset value
所承擔的資產殘值風險 -
Exposure to residual asset
所承擔的資產殘值風險 -
If the option is an out - of - the - money option, the liability formed by its continuous involvement shall be measured in accordance with the residual value of the fair value of the transferred financial asset deduct the time value of the option
（二）該期權是價外期權的，應當按照所轉移金融資產的公允價值扣除期權的時間價值后的余額，計量繼續涉入形成的負債。 -
From the angle of the firm residual power in ruling, the firm of the transitive stage take on the characteristics of un - institutioal firm dominion : the inner - persons manage the firm asset randomnessly by the agent condition and the ruling residual power that they having handholded
從企業剩餘權的實際支配情況來看，過渡經濟中公司化改革的國有企業明顯呈現出非制度化的企業主權的特點：內部人憑借已經掌握的經營代理資格和剩餘控制權隨機對企業資產進行「自我管理」 。 -
In sum, the core viewpoint of stakeholder theory can be concluded that the firm is a nexus of relationship among stakeholders, whose responsibilities and obligations are formed through explicit contracts and implicit contracts. the residual rights of the firm are distributed symmetrically, separately and unbalancedly among asset owners and human recourse owners in order to create wealth for its stakeholders and the society
總而言之，利益相關者理論的核心思想可以歸結為：企業是其利益相關者相互關系的聯結，它通過各種顯性契約和隱性契約來規范其利益相關者的責任和義務，並將企業剩餘權在企業物質資本所有者和人力資本所有者之間進行非均衡地分散對稱分佈，進而為其利益相關者和社會有效地創造財富。 -
In addition, the theoretical analysis of chapter 2 indicates that the fundamental bifurcation of the two theories focuses on the distribution of residual rights of the firm, which is a short for claim to residual and residual rights of control. the mainstream theory deems that residual rights of the firm should be centralized on asset owners symmetrically, but the stakeholder theory insists that it should be distributed symmetrically among asset owners and human recourse owners unbalanced
第二章的理論分析還表明主流企業理論與利益相關者理論的根本分歧在於：前者認為企業剩餘權（剩餘索取權和剩餘控制權）應集中對稱分佈於物質資本所有者，而後者認為企業剩餘權應非均衡地分散對稱分佈於企業的物質資本和人力資本所有者之中。
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