凈公差 的英文怎麼說
中文拼音 [jìnggōngchā]
凈公差
英文
net tolerance-
In a word, it presents a comprehensive and systemic analysis on mbo in china and foreign countries, from the followly fire aspects : the background of mba, the policy environment, the objective firms, the pricing methods, the financing system, find out differences of mba and the causes of them, and combinating special eco - nomic environment and economic traces of our country, the author puts forward counterplan. these counterplans primarily include : from strengthening laws, enhancing the information to publish, culturing to agency and etc to come to perfect the mbo policy environment on our country ; defining objective firms of mbo in realm that the state - owned property is decided to withdraw ; with the clean property worth for the foundation, synthesize to consider managers " contribute and the value of control powers with company, and pass the market mechanism to come for right price of the objective firms ; pass growing the organization investor, creative financing tool and optimizing the assistant financial system, establishing the valid withdrawing way of financing etc to resolve the financing problem
在此基礎上，論文從收購背景、政策環境、目標企業、定價方法、融資體制等五個方面對中外mbo做了全面系統的對比分析，找出了兩者的差異及原因，並結合我國特有的經濟環境和經濟軌跡，提出了相應的對策措施。這些對策主要包括：從健全法律法規、加強信息披露、培育中介機構等方面來完善我國mbo的政策環境；在國有資產決定退出的領域內對mbo的目標企業進行界定；以凈資產值為基礎，綜合考慮管理層貢獻和公司控制權兩個因素，通過市場機制來為目標公司正確定價；通過培育機構投資者、創新融資工具和優化配套金融制度、建立有效的融資的撤出渠道等來解決融資問題。Theoretically, there are many measure method for the goodwill, for example, there are capitalization of income method, present value of super - profit method and so on, but we adopt the difference between thb c t of the whole business and the identifiable net assets method
從理論上講，計量商譽的方法有多種，比如超額利潤現值法、收益資本化現值法，但實務中一般採用並購成本與可辨認凈資產的公允價值的差額計算。It also has real necessity to our country. this article focuses on the difference between profits after taxation of the dual annual reports, audited by native or foreign cpas separately, of the ab listed companies, as a cut - in point to assess the quality of the native accounting information. the whole article will be spread out in five dimensions, including comprehensive view, inter - sector comparison, cause research, dynamic analysis and inter - market comparison, discussing about the characteristics of the differences between the profit data disclosed in the native annual reports and that required by the international standards and the bottleneck of the quality limits of our accounting information
本文以1998 2000年ab股公司年報境內外審計后的稅后凈利差異作為研究國內會計信息質量的切入點，分總量、行業、致因、動態分析、兩市比較五個維度，集中探討了我國會計盈餘數字與國際標準之間差異的分佈特徵及制約我國會計信息質量的瓶頸所在，對于牽涉較廣機制層面的根源，本文只做簡單的評述，而將文章的重點放在對差異本身的特點與制度層面的分析。After comparing the audit difference about the multi - company " s off - tax net profit, the author tried to find out its distributing characteristic and made the further discussion about the result. respectively from two aspects - total analysis and factors " analysis to ab phenomenon for disuniting net benefit, got into the conclude that because of the difference between chinese accounting standards and international accounting standards, the net profit is overrated by cas
本文通過統計ab股公司稅后凈利的境內外審計差異，分別從總量與因素兩個方面對ab股的凈利進行分析，並進一步論證由於我國會計準則與國際會計準則的不統一，導致了凈利差異，與國際標準相比，國內凈利普遍存在高計的現象。No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method
同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years
本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。The acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation
（一）購買方對合併成本大於合併中取得的被購買方可辨認凈資產公允價值份額的差額，應當確認為商譽。1 - d and 2 - d model for non - uniform bedload transport are applied to compute the amount of bedload in the south branch of the changjiang estuary. it can be found that the peak value of bedload transport in a tidal cycle, computed by 2 - d model, is obviously larger than that computed by 1 - d model, which is induced by the disequilibrium of bedload transport in cross - river direction
在此基礎上，將非均勻推移質公式推廣到二維計算，並與一維計算結果作了對比，發現兩種計算所獲得的凈輸沙量相差不大，但二維輸沙過程線峰值較一維計算要大，這正是河道內推移質運動橫向不均勻性的體現。Payment of tax bills, rates government rents, water charges, fixed penalty tickets for traffic and public cleanliness offences and other government bills
繳交稅款、差餉/地租、水費、交通違例和公眾地方潔凈罪行的定額罰款，以及其他政府費用Payment of tax bills, ratesgovernment rents, water charges, fixed penalty tickets for traffic and public cleanliness offences and other government bills
繳交稅款、差餉地租、水費、交通違例和公眾地方潔凈罪行的定額罰款，以及其他政府費用Designed according to different kinematical viscosity and flash point of various types of oils dyj multi - function lubricating oil filter is one kind of treat multiple lubricating oil. it s a ideal equipment for industrial and mining companies
系列多功能潤滑油凈油機是本公司根據各類油品的運動粘度閃點等性能質量指標差別大的特點，專門研製生產的一種適合處理更多品種潤滑油的多功能凈油機。In order to solve the conflict of supply and demand, firstly, this particle discusses the characters of the national budget investment the emission of stock, attracting foreign capital and invest direct, domestic banks " loan, international financial organizations and foreign governments " loan, and the emission of bond, the bot mode and other financing manners. also, the particle analyses the resources of each financing manner and characters concretely. then, it analyses the scale, cost, construction and manner of highways " raising project, and it emphasizes banks " loan domestic and overseas, the emission of stock and bond, the attornment of highway ' s charge rights, the capital cost of bot financing manner, and uses the model to calc ulate the compositive capital cost, then build the worst ( in the worst environment hypothetically ) and the best scheme ( in the best environment hypothetically ) accordingly, after the comparison, we can obtain the status of the project ' s net cash flux, the debt ' s endurance capability, income and a series of data in any possible state, so that to get the optimized scheme and prepare for the scientific decision
為了解決資金的供需矛盾，本文首先論述了國家預算內投資、發行股票、吸收國外資本直接投資、國內銀行貸款、國際金融組織和外國政府貸款、發行債券、 bot方式等融資渠道的特點，具體分析了各融資方式的資金來源渠道及它們的特點；接著分析了公路項目籌資的規模、成本、結構和方式，重點分析國內外銀行貸款、發行股票和債券、轉讓公路收費權、 bot融資方式資金成本，用模型的方式具體計算綜合資金成本，建立相應的最差方案（在假設的最差條件下）和最佳方案（在假設的最好條件下）與之進行比較，獲取在各種可能條件下的項目凈現金流量狀況、債務承受能力和收益情況等一系列數據，確定整體最優方案，為科學決策做準備。For this reason, this paper analyses the differences between the accounting standards of our country and the international financial reporting standards ( ifrs ). this article is based on information disclosure of b - share market in china and the process of international harmonization of accounting standards in china, and other researchers " research literature, and provides a detailed analysis and study. the whole article will be spread out in two dimensions, including the difference between profits after taxation of the dual annual reports and the value - relevance of the annual reports
本文立足於我國b股市場信息披露的要求以及我國會計改革的發展歷程，在對以前學者研究文獻整理的基礎上，對會計準則國際化效應的狀況做實證研究，研究樣本選取2001 ? 2004年深滬兩市的b股上市公司，並且分別從凈利潤差異分析與會計信息含量的比較兩個方面研究。The growth rate for exported services was 25 % in the first quarter of 2005 and had increased to 48 % by the third quarter, the bcv said
報告說： 「公共和私人投資的動態表現使貿易逆差差額更加糟糕，這將由服務凈出口的增長對其補償。 」" however the dynamic performance of both public and private investment worsened the balance of trade deficit which was partly compensated by the increase in net exports of services " the report said
報告說： 「公共和私人投資的動態表現使貿易逆差差額更加糟糕，這將由服務凈出口的增長對其補償。 」" however, the dynamic performance of both public and private investment, worsened the balance of trade deficit, which was partly compensated by the increase in net exports of services, " the report said
報告說： 「公共和私人投資的動態表現使貿易逆差差額更加糟糕，這將由服務凈出口的增長對其補償。 」Blackstone group reported that its second - quarter net profit was almost $ 775m when it released its first earnings statement since making its stockmarket debut in june
黑石集團報道稱其第二季度凈利潤差不多是七億七千五百萬美元，這是在它在六月首次在股市亮像以來第一次公布其盈利報告。In accordance with the problems in purifying agent market such as the sparsity of products, high treatment cost and unsatisfactory treatment effect, wealth started to cooperate with the environmental science group of wuyi university and developed a series of products with strong applicability and efficiency and gain public praise
公司從1998年開始經銷污水凈水劑，針對市場上通用的凈水劑品種單一、處理成本高而處理效果差的特點，公司於2001年開始與五邑大學環境科學研究所合作，開發出一系列針對性強、效果好的凈水劑，投放市場后深受客戶歡迎，銷售形勢喜人。Netting is the process whereby two or more affiliated companies that have reciprocal sales and purchases with each other choose to pay or to receive only the off - setting difference on a specific date
凈額結算是這樣的結算過程，即相互之間有買賣業務的兩個或多個子公司採取在特定日期彼此只支付或收入相互抵消（債權債務）后的凈差額。This paper also analyzes the fore - and - aft behaviors of earnings and rising ability about different chinese listed companies with reverse change in p / e ratio. through analyzing the net profit and operating cash flow variation trend of sample and control sample companies, this paper finds that the performance of the company with 3a after the reverse change in p / e ratio
通過樣本與控制樣本凈利潤和經營活動現金流差異的趨勢分析，發現3a公司在市盈率反轉后表現稍遜于反轉前，基本上反映了3a公司進行的是投機性的盈餘管理行為; 3d公司在市盈率反轉后表現優于反轉前，也說明了3d公司進行的是信息發放性的盈餘管理行為。分享友人