估定資本額 的英文怎麼說
中文拼音 [gūdìngzīběné]
估定資本額
英文
appraised capital- 估 : 估構詞成分。
- 定 : Ⅰ形容詞1 (平靜; 穩定) calm; stable 2 (已經確定的; 不改變的) fixed; settled; established Ⅱ動詞...
- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 本 : i 名詞1 (草木的莖或根)stem or root of plants 2 (事物的根源)foundation; origin; basis 3 (本錢...
- 額 : 名詞1 (額頭) forehead:寬額 a broad forehead2 (牌匾) a horizontal tablet 3 (規定的數目) a sp...
- 資本額 : amount of capital
- 資本 : 1 (經營工商業的本錢) capital 2 (牟取利益的憑借) what is capitalized on; sth used to one s own...
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We must think of three factors to make a best capital structure. first factor is margin tax shield, namely, the ratio of firm value ' s increment for liability and the increment of liability blow. second factor is finance crisis net lost that is bought in future. thirdly. we must make much of the market action and adjust capital structure
確定一個最優的資本結構主要考慮以下三個要素:第一,邊際稅盾,即由於負債導致企業價值增量與負債額的增量的比值,以邊際稅盾為零作為界點;第二,估計未來可能招致的財務危成本;第三,密切關注市場的反應,不斷調整資本結構。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。The taking of the income of a single intangible assets is the base valuing intangible assets, which is difficult to obtain because people always make the income together. after the incomes of whole intangible assets are obtained from the whole assets, we use the ahp model to get the income of a single intangible assets
單項無形資產收益額數據的取得是評估無形資產的基礎,由於有形資產和無形資產所創收益往往被匯總在一起,無形資產收益額的獲取有一定的難度,本文利用層次分析法將無形資產與有形資產相分離,使得無形資產的分割更加科學、合理。For large volume customers, subsequent to the conclusion of price and volume of products, the company s field application staff will assist customers in the product evaluation until customers agree to the final version and send their purchaser orders to the company in country x. the sales people will then pass the order information to customer service staff of the company for inputting into the computer ordering system
至於大額客戶,該公司與客戶議定產品定價及數量后,該公司的外勤職員會協助客戶評估產品,直至客戶同意產品的最後版本為止,客戶隨后會發出訂貨單予x國的該公司。營業人員會把訂貨資料通知該公司的客戶服務部職員,以便他們在電腦訂貨系統輸入資料。The market occupation of retapase project has been over appraised and the market orientation is based on self - reference while less weight has been put on market survey ; the project fund comes inadequately from self - raised resources or by transferring the techniques. in the organization framework of the project, the conventional linear system is adopted, which inhibit imbibing the wisdom of majority ; on personnel management, the r & d professionals have been weighed much more against the management professionals and little effort has been put on building the professionals reservoir, while the personnel incentive tactics are not conducive to the long benefit of the project in addition, the cost management is maldeveloped and the project progress controlling has been neglected
瑞特普酶項目屬生物制藥項目,本文對fdzj公司瑞特普酶項目的管理現狀進行了詳細分析,具體有待改進地方有:市場份額估計過高,市場定位本位化,市場調查注重不足;項目融資僅採用自籌資金及科技成果轉讓的方式;項目組織結構為傳統的直線制,不利於集思廣義,人員配備重研發人才,輕管理人才,人才儲備工作欠缺,人員激勵策略與項目長遠利益不銜接;成本管理欠缺,忽視進度管理等。However, to bear the first transfer ( sell, trade or included ) of the remaining years of right to use the land, the assignee shall satisfy the following requirements, which the assigner shall appraise : the assignee ' s actual asset investment amount in the agreed projects hereto this contract shall be up to no less than 40 % of the agreed total asset investment amount hereto this contract ( the assignee ' s actual asset investment amount shall be rated exclusively by evaluation of asset from eligible midium agency ), and shall not alter any agreed provisions concerning outlining as well as construction hereto this contract
但首次轉讓(包括出售、交換和贈與)剩餘年限土地使用權時,經出讓人認定,應當達到如下條件:即受讓人就本合同約定項目的實際固定資產投資額不低於合同約定的固定資產投資總額的40 % (受讓人實際固定資產投資額的確定以具有資質的中介機構出具的固定資產評估報告結果為準) ,且不得變更本合同約定的規劃及開工建設等條款。Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise
第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付,在等待期內的每個資產負債表日,應當以對可行權情況的最佳估計為基礎,按照企業承擔負債的公允價值金額,將當期取得的服務計入成本或費用和相應的負債。Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings
長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題,主要是因為長期資產數額巨大,其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響,而且其會計處理離不開估計和預測,企業可能會利用各種判斷進行盈餘管理。The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring
首先揭示組織中人力資源群體對企業的真實貢獻,然後再將群體價值以一定的規則分配給目標評估群,從而確認個人價值; ( 2 )分析人力資源的價值構成,提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本,並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正,更為科學地確定了群體當期新增貢獻價值,從而構建了全新的人力資源群體價值計量模型; ( 3 )分析個人價值的影響因素及其關系,提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重,確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標,將層次分析法和關聯矩陣法結合起來,計算個人貢獻價值系數,確定某個體在目標評估群中的權重,從而構建了全新的人力資源個人價值計量模型; ( 4 )選取了一家人力資本含量較高的it公司,將所構建的理論模型在該公司進行了實證檢驗,驗證了模型體系在實務中的科學性與可操作性,從而在一定程度上豐富了人力資源價值計量理論,推動了人力資源會計與現行會計核算體系的接軌。Why does the government not use a fixed sum of capital investment instead of granting land rights ? the final cost of granting land rights is much more uncertain and it can far exceeds the present estimated values in a few years time
政府為何不用定額注資的辦法,而選用成本更難預計最後有可能遠高於現時估值的批地權方式作出注資?On the basis of the clear concept and theory of " suggestion of assets evaluation " s operating standards " enacted by our country " s national assets management bureau this essay makes a deep research and analysis on our country " s current goodwill " s concept, characteristics and value " s effects and also points out the existing problems and puts forward the goodwill " s concept of my own. on the basis of the study of the goodwill " s concept, this essay makes a study of our country " s current two major goodwill " s valuation methods and also analyses the theory basis and prerequisite on it " s applying, and moreover, this essay points out the existing problems of the approach of extra profits and put forward the improving suggestions, and also probes into fussy valuation method
本文在充分吸收國內外商譽理論和商譽評估理論研究的基礎上,從商譽的基本含義和科學概念入手,界定了商譽的基本構成要素、特徵和分類;以價值理論和資產評估價值論為起點,分析了商譽的價值構成,商譽評估的前提、目的和存在的問題;在全面對比分析了資產評估基本方法的基礎上,對商譽評估的超額收益法和余值法進行了詳細的分析和例證,提出了兩種方法的應用原則;最後應用層次分析法和模糊數學的方法,探索性地提出了商譽的模糊評估方法,豐富了商譽評估的理論和方法。分享友人