時價會計 的英文怎麼說
中文拼音 [shíjiàkuàijì]
時價會計
英文
current costs accounting- 時 : shí]Ⅰ名1 (比較長的一段時間)time; times; days:當時at that time; in those days; 古時 ancient tim...
- 價 : 名詞1. (價格) price 2. (價值) value 3. [化學] (化合價) valence
- 會 : 會構詞成分
- 計 : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
- 時價 : current price; market prices; ruling price; running price
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This article takes the corrections of accounting errors as one of the profit - manipulate. it begins with the root and the objective condition of the profit - manipulate, to analysis the reason and motivation of the corrections of accounting errors. then, on the base of the effective market content and the capm theory, this paper analyses empirically the market conductibility of corrections of accounting errors with all " a " shares in 2001, and discovers there is no difference on stockjobbing amount and price
從利潤操縱存在的根源和客觀條件入手,分析上市公司進行會計差錯及其更正的原因和動機;然後,以有效市場假說的基本理論和資本資產定價模型為基礎,對2001年滬市a股所有進行會計差錯更正的上市公司進行會計差錯的發生和更正的市場傳導效應研究,通過檢驗發現,公司年度報告披露前後時窗內的股票交易量和股票價格並未存在顯著差異。The valuation of stocks is a difficult and sometimes contentious matter.
存貨的價值很難計算,有時還會引起爭議的。This chapter explained the identification, measurement, amortization and disposure of the intangible assets
這部分的重點討論知識經濟時代情況下無形資產會計的確認、計價、攤銷和披露問題。This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method
本論文從兩個方面探索提高會計信息的相關性,一是對現行財務報告體系的改進,提出應改進現有報表的部分項目,並增加全面收益表等相關的報表;二是對現行財務分析方法的改進,包括對杜邦分析方法的衍展及沃爾比重分析法的修正,提出應在重視財務分析的同時加強非財務指標的分析,建立平衡記分卡,運用綜合評分法建立一套高效的績效評價體系。The author believes that even the application of fair value and advanced financial report ( such as real time report ) is full, and something that cumbers decision exists in the accounting system stilly
本文認為,即使在完全應用公允價值會計和先進的財務報告模式(如實時報告)下,我們的會計處理仍然存在阻礙決策的因素。It will be calculated only if the highest bid price of the buy at - auction limit order is equal to or higher than the lowest ask price of the sell at - auction limit order
只有在競價限價盤( alo )買盤的最高買盤價等同或高於競價限價盤( alo )賣盤的最低賣盤價時才會計算。Marketable securities shall be accounted for according to histori ? cal cost as obtained and be shown in book balance in accounting statement
有價證券應按取得時的實際成本記帳,應當以帳面余額在會計報表中列示。In addition, we are seriously dismayed that the estimated annual overtime allowance claimed by delivery postmen of all the 1 690 delivery beats which could not be justified by workload, would amount to $ 21. 3 million at 2001 - 02 prices
此外,委員會深表遺憾的是,按2001至02年度的價格計算,所有1690個派遞段的派遞郵差所申領,而其工作量卻無法證明有充分理據支持的逾時工作津貼,估計每年達2 , 130萬元。The results show that : ( l ) adoption of the intermittent mean price instead of the point price at the end of the option will help to reduce the chances of profit - making manipulated by managers and to curb the manager ' s motive to control the stock price ; ( 2 ) generally speaking, stock price of mean price option is more incentive to the managers than that of the black - scholes ; ( 3 ) when the stock market slumps at the end of the option, mean price option will ensure a moderate insurance for the managers ; ( 4 ) when stock price slumps alone with the overall situation of the stock market in the intermittent option, mean price option. however, will be inefficient as an incentive. chapter four addresses the questions concerning the manager ' s manipulation of the stock price, and the increase of the option risks because of long - term slump of the stock market
第三部分包括第三至五章,第三章針對時點價格容易被控制和時點價格的波動性太大,增加了經理期權的風險等問題,研究採用期權期內的平均價格替代期權期末的時點價格計算經理股票期權收益,構建了幾何型平均價格期權定價公式,並與black ? scholes期權定價公式進行了定量對比分析,結果表明: ( 1 )採用期權期內平均價格替代期權期末時點價格有利於降低經理通過操縱股價的牟利機會,遏制經理操縱股價的動機; ( 2 )一般條件下,平均價格期權股票價格對經理的激勵作用優于標準期權; ( 3 )當臨近期權期末股價下跌時,平均價格期權能為經理提供適度保險; ( 4 )當期權期內,股票受大市持續走弱影響而下跌時,平均價格期權失去了激勵作用。When examining the subject " construction of government office buildings ", the committee are seriously concerned that due to the change in the allocation of office space of the cheung sha wan government offices from the architectural services department to the rating and valuation department ( rvd ) at short notice, the submissions of the fitting - out plans for the rvd were delayed, resulting in the grant of extension of time to the contractor, and the estimated prolongation cost of $ 3. 27 million
在研究有關「政府辦公樓宇的建造工程」的事項時,委員會深表關注的是,由於長沙灣政府合署內原先編配予建築署的辦公地方,在短時間通知下改為編予差餉物業估價署,以政差餉物業估價署的裝修圖則延遲提交,承建商因而獲準延長完工時間,估計工程延誤引致的額外費用為327萬元。Give you time to learn deferred taxes, marketable security accounting, leases, etc
給你時間去學習遞延稅務會計、有價證券會計、租賃會計等。The paper aims at seeking proper valuation patterns and methods of natural resources for microcosmic companies, and seeking a feasible way for macro and micro environmental accounting in the link of the valuation of natural resources ' depletion
探索自然資源耗減估價在微觀企業運用的模式與方法,同時探索宏微觀環境會計在自然資源耗減估價上銜接與一體化的可行途徑。At last, the paper solves the depreciation problems of the vessel that is sealed up for keeping and port and dock, bringing forward that the parts that are still worn down during the sealed period should be depreciated and the parts having no or less spoilage should not be depreciated according to the theory of parts measurement. the port and dock, able to be wholly renewed through locally overhauling in turn, should apply the method of replacement accounting to process accountancy. xin dawang ( finance and accounting ) directed by professor : shao ruiqing
上海海運學院jn :學位論義最後論述了封存船舶和港口碼頭的折舊問題,本文提出:在部件計價基礎上,船舶封存應只對封存時仍繼續損耗的部件計提折舊,其餘未使用或者損耗很小的部件則不計提折舊:港口碼頭可以通過局部輪番大修實現整體更新,每個泊位根據大修制度定期進行大修,等到所有泊位都經過大修以後,則整個碼頭都同新建的碼頭泊位發揮的效用相同,進而應運用重置會計對碼頭固定資產進行會計核算,以正確處理港口碼頭的修理支出以及折舊計提問題。This was anticipated when we made the recommendation at the end of january for banks to tighten the loan to value ratio for more expensive properties, " said mr carse
我們在一月底建議銀行收緊貴價物業的按揭成數時,已預計會出現有關情況。" in view of the buoyancy of the residential property market and new flats offered to the market in early january, we expect the growth of residential mortgage loans will continue to rise quite rapidly in january, " said mr carse
簡達恆說:由於不少貸款申請在審批中,故預期住宅物業按揭貸款在二月份會繼續迅速增長。我們在一月底建議銀行收緊貴價物業的按揭成數時,已預計會出現有關情況。Both indicative equilibrium price and indicative equilibrium volume are continuously re - calculated and updated each time a new order is input during the order input period and pre - order matching period
系統于輸入買賣盤時段及對盤前時段里每次收到新盤時都會重新計算參考的平衡價格( iep )及參考平衡成交量( iev ) 。In terms of accounting policies, foreign currency exchange, pricing fluctuation, choice of merging policies, transferring prices and auditing quality, the paper reveals the problems in the analysis of the financial report of transnational corporations
文章分別從會計政策、外幣報表折算方法、物價變動、合併政策選擇、轉移價格和審計質量等方面,揭示對跨國公司進行財務分析時應注意的問題。With the development of economic, the importance of value chain ’ s influence to enterprises is more and more obvious. thus, the accounting management which functions as value management also focus the value chain ’ s activity, the accounting pays attention to overall economy activity, such as interior, cooperation relationship with exterior parties, extending from internal value management to external value management. in this way, the value chain accounting adds value to the corporation through accounting unique function and method
隨著經濟環境的變化,研究價值鏈對企業的影響越來越明顯,這時作為價值管理活動的會計管理也就自然而然地關注企業價值鏈的活動,企業的會計活動從關注企業內部到同時注重外部合作關系,會計管理從內部價值管理向外部價值管理延伸,價值鏈會計能夠利用會計的特有功能和方法為企業價值增值服務。However, there is a lot of difference between gaap and the real economical environment, information of the earnings and balance sheet exposed by the firms and based on the accrual basis accounting could not satisfy the requirement of how to evaluate the outstanding achievement of the company increasingly
現金流量表的誕生不僅為資本市場帶來了新的會計信息類型,同時也拓寬了學術界的研究領域。近代理財學一個重要結論是:資產的內在價值是未來現金流量的現值。可見其在理論上的重要地位。In time, this disparity in the prices of goods and services will be compressed, if not eliminated, by the market, and in the process it will force a greater degree of factor price equalisation
但假以時日,市場力量將會逐漸拉近兩地貨品及服務價格交易費用計算在內的差距,或甚至使之完全消失,屆時便會形成較大程度的生產要素價格均衡。分享友人