價值重估 的英文怎麼說
中文拼音 [jiàzhízhònggū]
價值重估
英文
re-rating-
For sows maintained on pasture, an important aspect of environment is the evaluation of the nutritive value of the grazing.
母豬在放牧飼養時,環境的一個重要方面是對放牧的營養價值的估價問題。To reappraise the value of zhu xi ' s law thoughts
朱熹法律思想的價值重估The key tasks of this paper mainly include : ( 1 ) puting forward the emphases and difficulties of enterprise m & a decision, and holding that decision - makers should make decision according to the principle of value creation ; ( 2 ) setting up estimation model of value creation in m & a, including synergy effect model, m & a transaction and evaluation model, m & a net income model, etc. ; ( 3 ) explaining the application of virous valuation method and discussing how to choose proper valuation method in m & a decision ; ( 4 ) studying the valuation of synergy effect after calculating the independet value of both enterprises respectively before m & a and the combined enterprise after m & a by discount cash flow method ; ( 5 ) studying the valuation of the target enterprise ' s expected value, in which general target enterprises are valuated with several kinds of valuation techniques while high - tech target enterprises are valuated by option pricing model
在研究過程中,本文試圖運用價值評估技術,在並購決策中確立一套較為完整的價值分析方法,以使決策者有效的判斷並購能否創造價值,從而作出正確的並購決策。本文的核心工作主要包括: ( 1 )提出了企業並購決策的重點與難點,認為決策者應根據價值創造原則進行並購決策。 ( 2 )建立了並購創造價值的估測模型,具體包括協同效應模型、並購交易估價模型和並購凈收益模型。The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of placements by other hksar government funds for which interest is payable at market - based rates, which are stated in the balance sheet at the principal amounts payable at the balance sheet date with the revaluation differences included in other liabilities
由此引致的資產或負債價值的改變,已反映在資產負債表內有關資產或負債的帳面價值中,惟按?場利率計算利息的其他香港特區政府基金存款則在資產負債表內以資產負債表日期的本金額列示,而有關的價值重估差額則包括在「其他負債」項目內。The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities
這樣引致的資產或負債價值的改變,已反映在資產負債表內有關資產或負債帳面價值中,惟對有息財政儲備帳項的結欠仍在資產負債表內以原本價值列帳,而有關的價值重估差額則包括在其他負債這一項目內。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。The second part studied the characteristics of modern logistics enterprises, pointed out the concept of modern logistics enterprises valuation, and analyzed how the value of modem logistics enterprises come from. the third part discussed the approaches and the factors of modern logistics enterprises valuation. based on the introduction and the criticism of the traditional valuation approaches, the forth part presented suggestions on how to set up our country ' s system of approaches and how to choose approaches to valuate the modern logistics enterprises on different phases. the fifth part embodied the new idea by the instance of wuhu port company ' s valuation
本文共分為五大部分:提出現代物流企業價值評估的現狀、意義和面臨的問題,形成了本文的第一部分內容;通過對現代物流企業行業特點的分析,剖析現代物流企業價值的內涵,並對現代物流企業價值的形成途徑和影響因素進行闡述,形成了本文的第二部分內容;重新審視現代物流企業價值評估的各種要素,進而揭示出各種評估方法的利弊,形成了本文的第三部分內容;提出現代物流企業價值評估中的難點及對策,並在此基礎上,給出各個階段現代物流企業價值評估方法選擇的建議,並構建我國現代物流企業價值評估方法體系的總體思想,形成了本文的第四部分內容;將全新的評估思路運用到對蕪湖港儲運股份有限公司的價值評估過程中去,進行實證分析,形成了本文第五部分內容。The analysis on current situation of enterprise valuation method and appraiser ' s difference bases on a large number of questionnaire which divided the data of thematic questionnaire into groups repeatedly and carried on independent character inspection
在大量專題調查問卷的基礎上,對數據資料進行了重復分組的獨立性檢驗,分析了我國企業價值評估方法的總體應用現狀,不同類別評估師應用評估方法的差異。( 3 ) it proved that the factors such as technology, market, management, fund and policy environment make different impaction on the result of the valuation of the investment opportunity of hi - tech enterprise during different developmental phases. ( 4 ) the competition intensity, the time lag of investment and the riskless rate make great negative impaction on the option value of hi - tech enterprise. ( 5 ) the conclusion of analysis achieved from which the varieties of the market supply and the market demand make impaction on the result of the valuation accord with the conclusion of analysis achieved from which the varieties impact to price on economics
本文的主要研究成果如下: ( 1 )投資機會價值在高新技術企業價值評估中佔有重要的地位; ( 2 )在提出的投資機會價值評估模型的基礎上,結合實際,深入探討隨機跳躍頻率下的評估結論對投資決策的影響; ( 3 )從定性和定量兩個角度系統地說明了技術、市場、管理、資金及政策對評估結論的影響程度是隨著企業發展階段的不同而不同; ( 4 )證明了外部競爭強度、投資的時滯和無風險利率對企業的期權價值評估產生極大的負影響,即外部競爭強度越強、投資的時滯越長和無風險利率越大,企業的期權價值就越低,反之就越高; ( 5 )市場需求和供給的分析結果與從經濟學上的供需對產品價格的影響結論是一致的。In the view of valuation practice, the author discusses how to apply dcf models for valuation of non - listed companies more effectively. this paper especially probes into two problems in the valuation of non - listed companies in china, one is to measure the discount ratio of the expecting cash flows, and the other is the estimation of valuation discount for the lack of marketability
本文主要是從評估實踐的角度,探討如何更有效地運用貼現現金流模型對非上市公司的股權價值進行評估,重點討論了我國非上市公司股權價值評估中貼現率及股權缺乏流動性的價格折扣的估算。This article is based on the principles of risk management and insurance. it insights into the interrelationship among risk, insurable interest and such important factors as insurance value in mortgage insurance, explains the asymmetry of risk assumed and relevant coverage, shows the brand new concept of ratio of real estate insurance value, argues the application of replacement less depreciation approach to the valuation of insurance value in mortgage insurance, and analyzes the valued policy and moral hazard in real estate insurance
本文基於風險與保險基本原理和不動產估價原則,結合保險發達國家不動產保險實務和我國抵押貸款相關險種保單條款,深入剖析住房抵押貸款保險的風險、可保利益、保險價值等要素的內在聯系以及現行保險條款中風險與保險責任不對稱的原因,提出了不動產保險價值比率的全新概念,論證了住房抵押貸款的保險價值評估適用抵押房屋重置價值的觀點,並對不動產保險中定值保單和道德風險進行了探討。In the high - tech rapid development circumstance which cored by the financial economy, global economy and information technology, the acquisition activities raised gradually between the global companies. so it is very important to make the price for the acquisition target company, and the application of the company valuation will be extended greatly
在經濟金融化、全球化和以信息技術為核心的高新技術迅速發展的形勢下,全球公司間的並購活動日益頻繁,被收購目標公司的定價問題顯得非常重要,公司價值評估的應用空間得到了極大的拓展。Judgement on property right and re - assessed valuation of country power supply assets
農村供電資產的產權界定與價值重估Here, too, chinese caution suggests a modest revaluation is most likely
這也說明,中國的謹慎暗示了很可能要實行一種適當的價值重估。And the currency has been revalued, although by nothing like as much as america and others have been demanding : the yuan ' s initial central rate against the dollar was shifted by just 2. 1 %, to 8. 11
再次,貨幣價值重估,盡管不如美國和其他方面所要求的一樣多:人民幣兌美元的次日初始中間價調至8 . 11元,提高2 . 1 % 。The main causes of the problem of social justice in current china are the transformation of social structure, life changes, imperfection of institution and correspondingly, disordered morality, value reassessment and morals hazard
社會結構轉變、生活變遷、制度缺隱及其道德失范、價值重估和道德風險是當前公正問題凸現的主要原因。The sub - committee noted an information paper on certain refinements to the methodology for decomposing past changes in the backing ratio into three components : autonomous changes in the monetary base, net interest income from investments, and revaluation gains or losses
個組成部分的方法作出若干改進,這3個部分是貨幣基礎的自主變化投資的凈利息收入,以及因價值重估的收益或虧損。He appreciates the affirmative and active forces, and takes it as the tool of reevaluating values, we could say in a way that the dynamism ' s evaluating system for values is the key to all deleuze ' s thoughts and the transforming hinge from philosophy to politics
他所心儀的是肯定力和能動力,並以之為工具進行價值重估。某種程度上可以說,力本論價值評估體系是德勒茲全部思想的鑰匙和從哲學走向政治學的轉換樞紐。It points out that mechanisms in limited partnership screens risk investor effectively and reduces the agent ' s cost, such as the pay for venture capitalist, limited life cycle of fund, venture capitalist bearing unlimited liability, etc. at investment stage of venture capital, through analysing the arrangement such as the choice of investment tool, staging of investment and estimating enterprises " value again based on enterprise ' s achievement, control distribution etc. first, choice of investment tool is the core of agreement, and determines the principal - agent relationship between venture capitalist and entrepreneur to a great extent
論文對風險投資機構的兩種主要的組織形式? ?公司制和有限合夥制進行了對比研究,深入分析了有限合夥制的主要制度安排,指出有限合夥制的報酬體系、風險投資家承擔無限責任、基金的有限生命周期等機制的設計,有效的篩選了風險投資家並降低了代理成本。風險投資投資階段,通過對投資中投資工具的選擇、分階段投資與基於業績的價值重估以及風險企業控制權的分配等制度安排的研究,指出:一、投資工具的選擇是風險投資契約的核心,在很大程度決定了風險投資家與創業家之間的委託代理關系。The significant loss of the group is mainly due to the negative ebitda of approximately hk $ 67. 3 million generated from the office furniture and kitchen cabinet businesses and also a loss of approximately hk $ 203. 6 million from the disposal of certain loss - making subsidiaries and investments, and provision for revaluation on value of fixed assets during the year
集團錄得顯著虧損,主要由於辦公室傢具及廚櫃業務的ebitda虧損達67 , 300 , 000港元;此外,出售若干虧損業務與投資虧損共203 , 600 , 000港元,以及為年度內固定資產價值重估而作出之撥備,亦令虧損進一步增加。分享友人