凈變現價值 的英文怎麼說
中文拼音 [jìngbiànxiànjiàzhí]
凈變現價值
英文
net realigable value-
According the original thoughts, this paper circumstantiates how to carry this theory into chinese practice and how to eliminate the fundamental shortcomings if foreign standards applied mechanically. therefore, in a creative way, this paper establishes a feasible eva appraisal system according to chinese listed companies " character and demonstrates it on some listed companies, such as sichuan changhong co. ; tsingtao brewery company ; and harbor line companies. in one word, this paper wishes to provide a set of more practical and predictable standard in comparison with roe and eps
本論文正是根據其理論，首先著重對目前如何將經濟增加值實際運用於評估中國上市公司業績，進行針對性的分析和探討，從而逐步剔除機械套用國外指標體系的根本性缺陷，然後按照中國證券投資市場的特徵，創造性地建立一套符合中國實情地指標體系，同時運用這一指標體系對四川長虹、青島啤酒以及整個港口行業的上市公司五年間的業績變化情況做了仔細的運算和分析，並與現行的凈資產收益率、每股收益進行實證分析、比較，以期為上市公司業績評價提供一種更有預見性、更可行的指標體系。This paper develops a deterministic inventory model for perishable items with a mixture of back orders and lost sales under inflation and time discounting, where the backlogged demand rate is dependent on the negative inventory level during the stock out period. the main differences from the existing related models are that the present model takes the maximum present value of profit in a repeatable order cycle as the objective function and proposes a more practical constraint of maximum customer - waiting time to ensure a proper customer service level. then the existence and the uniqueness of the solution to relevant systems are examined and a solution algorithm is shown to find the optimal replenishment policy. at last, some numerical examples are presented to illustrate the applicatioh of the model
本文建立了一種考慮通貨膨脹與時間價值的變質性物品的庫存模型，在模型中允許短缺發生且拖后的需求速率與在缺貨期間已經發生的缺貨量有關.和已有相關模型的主要區別在於本模型把一個可重復的訂貨周期內的最大平均利潤的凈現值作為目標函數，且增加了在缺貨期間最長顧客等待時間的限制，以確保庫存系統擁有較高的服務水平.然後討論了模型最優解的存在性與唯一性，並提供了尋求模型整體最優解的演算法.最後用實例說明了此模型在實際中的應用The net asset value per share of the fund as at the relevant dealing day will be used as the issue price and realisation price of the fund, i. e. no bid ask spread will be involved
客戶認購及贖回本基金均毋須繳付任何買賣差價，有關交易日的資產凈值價格將同時為認購的發行價及贖回的變現價。This text is divided into totally three part, the first part clarities mainly the connotation of credit, the meaning transformation and present application. emphasizing on the importance of the corpus credit diathesis in modem society based on the foundation of existing theoretical outcome. furthermore. the text delimitates the connotation of the credit diathesis, induces the feature of using the credit, namely the three greatest features that are made up of objectivity and subjectivity, explicit ages and plasticity ; the author analyzes closely the credit diathesis of students that is very beneficial for further modem social safety, healthy development, building of the fashion of credit moral, purifying educational and academic circumstance and so on
本文共分三部分，第一部分主要在認真吸取現有理論成果的基礎之上，經過分析和調查研究闡明了信用的內涵及其含義的演變，以及在今天生活中的應用，突出主體信用素質在現代社會的重要性，在此基礎之上比較科學地界定了信用素質的內涵，歸納信用素質的特點，即客觀性和主觀性、鮮明的時代性和可塑性三大特點。第二部分比較深入的分析了培養大學生信用素質對于促進現代社會的健康發展、信用道德風尚的建設、凈化教育環境和學術環境等具有的巨大價值，以及對培養合格人才具有非常重要的意義。Tts creativity consists in that the use of the quantiative index - - the atandard deviation of the npv can make the analysis reflect the prachce mor objechvely, and that it is a opeiilng system that new variables can be added into according to the practical conditions, which both increase the prachcal value of the system
它較已有分析系統的創新處在於：用凈現值的標準差來對房地產投資的各種風險進行定量化，使風險分析更加客觀地反映真實的經濟狀況。同時該系統模型還是一個開放的系統，它並不局限於某幾種風險的分析，可根據實際情況不斷加入新的變量，其實用價值較高。To set a new index system of financial appraisal, some basic factors including operational purposes, subjective, the life cycle of enterprise, etc., must be taken into consideration. the changes of these factors determine the expansion and withdraw of the system. moreover, to design the system framework, the following principles must be abided by : the principle of understandability, the principle of operationally, the principle of cost - benefits, etc. according to the above, we believe that the system framework of financial appraisal should take economic value added ( eva ) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system
論文的創新處主要體現在：吸收我國企業效績評價指標體系和西方財務評價指標的精華，並在此基礎上，構建適應新經濟時期企業經營環境變化要求、分層次、多因素的企業經營業績財務評價指標體系；提出幾個很有創意的財務評價指標，諸如：知識與智力資產收益率、知識與智力資產貢獻價值增長率、凈資產創利率、負債收益率，相信必將對未來同類研究起到有益的借鑒作用。Then the author gives out the alteration of necessary conditions brought about from the modern enterprises " management revolution ", " capital revolution " and " creation revolution ", thus the concept of surplus value is replaced by the concept of net surplus as the result
本文首先從企業制度演變的角度闡述了現代企業的變化及其新特徵。現代企業的「管理革命」 、 「資本革命」和「創業革命」使得價值再生產的必要條件發生變化，剩餘價值范疇讓位於凈剩餘范疇。And then, it especially introduces the theoretical basis of pert predicted method and the technology of monte - carlo simulation, it ascertain the random variables of the model by analysing the uncertainty factors of economic effect index. and it brings forward random npv model in the light of basic npv model. using the theory of expected utility to evaluate the risk of project by the probability distribution of project ' s npv
通過分析影響項目經濟效益指標的不確定性因素，確定了模型的隨機變量；根據基本凈現值模型提出了隨機凈現值模型；通過項目凈現值的概率分佈運用期望效用理論對項目的風險進行評價。Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in september 2006, the financial accounting standards board published fas 157 ? fair value measurements, and made it into the world recognized fifth accounting measurement attribute
會計學經過近百年的發展演進，企業財務評價與信息披露的計量方法，由最初的歷史成本計量屬性逐步發展到重置成本、可變現凈值、現值，一直到2006年9月美國財務會計準則委員會發布了美國財務會計準則第157號? ?公允價值計量，使其成為第五種會計計量屬性，並且得到了世界各國的共同認可。Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future
文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。Nevertheless, in reality, the quality of the functioning is decided by people ' s different value judgments. in the light of the function ancl the change regularity of property rights, the above characteristics of property rights enabl e people to optimize the function and achieve anticipated goals according to certain value standard, by way of adjusting property rights structure and changing its pattern. moreover, as a general introduction of theories of system changes, it is generalized that the causality of the changes is the external profit which is not available under the existing system ; the prerequisite for the occurrence of change is the shifting of the system from balanced situation to unbalanced
產權功能的上述特點使人們可以依據產權的功能和變動規律，在一定的范圍內通過調整產權結構，改變產權的格局來優化產權的功能，按照一定的價值標準來實現預期的目標；另一方面，作為對制度變遷理論的一般論述，闡明了：制度變遷的誘致因素是在以已有制度安排中無法取得的外部利潤；制度變遷發生的必要前提是制度由均衡狀態到非均衡狀態的轉變；只有當新制度的社會潛在凈效益大於原有制度的社會凈效益、新制度的潛在個別凈效益也大於原有制度的個別凈效益時，才能實現制度需求與制度供給的均衡狀態，制度變遷的過程才會得以完成。Based on the summary of previous evaluation methods, this paper points out the shortcomings of them, then draw the theory of artificial neural network into risk evaluation, through an example of some kind of investment project and the training and examination of a group investigation sample, it sets up the artificial neural network model. at last, this model is applied to the real case of an engineering project to evaluate its risk level and satisfactory result is made ; in the fifth chapter of this paper, the main risk factors that affect the economic appraisal of the engineering investment project are described through the form of relationship chart. then it is proved by way of deduction of formula that the risky influence that is brought by inflation must be considered in the engineering investment project
本文在對以往評價方法進行歸納總結的基礎上，指出其中存在的不足之處，將人工神經網路理論引入到風險評價中，以某一類投資項目為例，通過對一組調查樣本的訓練和檢測，建立了工程投資項目風險評價的人工神經網路模型，並通過實例對模型進行了驗證，取得了滿意結果；在本文第五部分，對影響工程投資項目經濟評價的主要風險因素以關系圖的形式進行了描述，然後通過公式推導證明了在工程投資項目中應該考慮通貨膨脹帶來的風險影響，接著在分析以往建立的經濟評價凈現金流量表達式存在不足的基礎上提出了另外一種方式的表達式，即凈現值解析模型，對該模型的求解進行了詳細的說明，並分析了如何恰當的選擇各風險變量的概率分佈，最後在考慮投資者風險偏好的前提下，提出了工程投資項目新的風險度量模型。分享友人