價值余額 的英文怎麼說
中文拼音 [jiàzhíyúé]
價值余額
英文
excess value-
When a partner interest is purchased by an outsider, the price paid in the transaction is extraneous to the partnership ; only the book value of the departing partner ' s capital balance is trans ? ferred to the new partner
如果合伙人的權益是由企業局外人購得，交易中實際所付價款對企業並不影響，只是按帳面價值將原合伙人的資本余額轉移給新的合伙人。Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities
第十四條被購買方可辨認凈資產公允價值，是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。“ where the assured is insured for an amount less than the insurable value, or, in the case of a valued policy, for an amount less than the policy valuation, he is deemed to be his own insurer in respect of the uninsured balance
在本保險投保金額少於其可保價值，或在定值保險單中，投保的金額少於保險單價值之場合，就有關該未保險余額，他應視為是他自已的保險人。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。It is possible that their probate values were much lower than their actual market value : cash or near - cash, such as bank balances or stocks, were, on the other hand, invariably considered at full face value
他們的驗訖遺產值可能大大低於實際市場價，而另一方面，現金或準現金，如銀行結余或股票，總是以全額票面價值來衡量的。But where the ship is an actual total loss or when the cost of repairs of the damage would exceed the value of the ship when repaired, the amount to be allowed as general average shall be the difference between the estimated sound value of the ship after deducting therefrom the estimated cost of repairing damage which is not general average and the value of the ship in her damaged state which may be measured by the net proceeds of sale, if any
如船舶遭受實際全損或修理費用超過修復后的船舶價值，則作為共同海損的數額應為該船的估計完好價值減去不屬于共同海損的損失的估計修理費用和船舶在受損狀態下的價值（如果售出則為出售凈得）的余額。If the value of the mortgaged property exceeds that of the claim secured, the surplus may be mortgaged again, but not in excess of the surplus
財產抵押后，該財產的價值大於所擔保債權的余額部分，可以再次抵押，但不得超出其餘額部分。If the # 118alue of the mortgaged property exceeds that of the claim secured, the surplus may be mortgaged again, but not in excess of the surplus
財產抵押后，該財產的價值大於所擔保債權的余額部分，可以再次抵押，但不得超出其餘額部分。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。With the book - value ap ? proach, if the amount invested is greater or less than the book value of the equity received, the investment is still recorded at book value. ( if the investment is greater than the book value, the original part ? ners receive bonuses ; if the investment is less, the new partner re ? ceives a bonus
在帳面價值法下，如果投資額大於或小於實際所得到的權益的帳面價值，仍按其帳面價值記錄投資額（如投資額大余帳面值，原合伙人就得到額外補貼；如投資額小於帳面價值，新合伙人即得到額外補貼） 。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。It will obviously have a value equal to the value of scrap material and the write off in your books will be equal to the cost value less the scrap value
報廢產品的價值顯然等於殘余材料的價值，帳簿中的沖銷額將等於成本價值減去殘值。In compensating for loss of or damage to the insured property, the insurer shall deduct from the amount of compensation the salvage value of such property and the amount recovered by the insured from third parties
保險方在賠償保險財產的損失時，應當將損余物資的價值和投保方從第三者取得的賠償，在保險賠償金額中扣除。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。If anyone holding of us a lay fief shall die, and our sheriff or bailiff shall exhibit our letters patent of summons for a debt which the deceased owed us, it shall be lawful for our sheriff or bailiff to attach and enroll the chattels of the deceased, found upon the lay fief, to the value of that debt, at the sight of law worthy men, provided always that nothing whatever be thence removed until the debt which is evident shall be fully paid to us ; and the residue shall be left to the executors to fulfill the will of the deceased ; and if there be nothing due from him to us, all the chattels shall go to the deceased, saving to his wife and children their reasonable shares
為我們保有世俗封土者去世后，如我們的郡長或執行吏持有要求執行死者所欠債務的特許狀，則由忠誠守法之士在場旁證，郡長或執行吏可以合法地登記扣押在該封地內的、與債務價值相當的動產；債務清償之前，封存之物不得擅動；余額應由遺囑執行人依照死者遺囑執行；如死者並無欠債，則為寡婦幼兒留存合理份額后，所有動產應盡屬死者，任由其意願處分。The pricing of ipos has become one focus in the current theory and the practicing field. it is important that studying the factors affecting the pricing of ipos for achieving right ipos price, which help enterprise raise more money and investment bank reduce risk, as well as lead investor to rational deal. so the right ipos price help to optimize resource in a securities market and realizing the securities market promotion in china
研究ipo定價影響因素，有助於ipo的合理定價，對于保證企業按計劃順利籌集到較為理想的資金數量，降低券商「被動」余額包銷的風險，指導投資者投資行為的理性化，促進資本在一、二級市場的優化配置，推動整個證券市場的發展，具有重要的理論價值和實踐意義。分享友人