每股資產價值 的英文怎麼說
中文拼音 [měigǔzīchǎnjiàzhí]
每股資產價值
英文
asset value per share- 每 : Ⅰ代詞(指全體中的任何一個或一組) every; each; per Ⅱ副詞(表示反復的動作中的任何一次或一組) often; every Ⅲ名詞(姓氏) a surname
- 股 : Ⅰ名詞1 (大腿) thigh; haunches 2 (機關、企業、團體中的組織單位) section of an office or enterp...
- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 產 : Ⅰ動詞1 (人或動物的幼體從母體中分離出來) give birth to; be delivered of; breed 2 (創造財富; 生...
- 價 : 名詞1. (價格) price 2. (價值) value 3. [化學] (化合價) valence
- 資產 : 1. (財產) property; means 2. (資金) capital fund; capital3. [經] (資金的運用情況) assets
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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。Upon the issue by the company of a share without par value, if an amount is stated in the memorandum to be authorized capital represented by such shares then each share shall be issued for no less than the appropriate proportion of such amount which shall constitue capital, otherwise the consideration in respect of the share constitutes capital to the extent designated by the directors and the excess constitutes surplus, except that the directors must designate as capital an amount of the consideration that is at least equal to the amount that the share is entitled to as preference, if any, in the assests of the company upon liquidation of the company
公司發行無面值股票后,如果在備忘錄中載明一個金額,該金額為此類股票代表的法定資本,則每隻股票應以不低於構成資本的金額的適當比例發行,否則股票發行的對價以董事指定的金額大小為準構成資本,超額部分則構成盈餘;除非董事必須指定對價的一個金額作為資本,該金額至少應等於公司清算時股票在公司資產中作為優先部分(如果有)的金額。Capital structure is the rate of long term liabilities and sovereignty capital. different capital structure has a big effect to firm finance adventure, surplus of every stock, firm value
資本結構是指長期負債額與主權資本的比例,不同的資本結構,對企業承擔的財務風險、每股盈餘、企業價值均會產生重大影響。Asset value per share
每股資產價值On the other hand, the ipos can averagely get a positive abnormal return over market portfolio between september and december, which means ipos can obtain better return in every last - half year relatively. 5 ) higher exchanging rate of the first circulating day for an ipo can not obtain a higher medium and long return, and it even has a negative relationship with the later
就股票價格的影響因素而言,發行后每股收益、發行后每股凈資產特別是bm比率、流通股數尤其是流通市值、總股本或流通盤占總股本比例、行業屬性等在較長的時間內對新股的二級市場收益有明顯的影響。With the characteristic of stock price being too high, the difference of floating and non - floating shares, deep speculation, over - concentrated share right, share price being far from the enterprises " value as propelled by capital, share price and the size of floating stock being inverse proportion, so china ' s stock market is premature. it is unrealistic that we define the proportion of conversion stock by the ratio of stock market price or earnings per share. on the other hand, we can not ignore completely the price floating stocks
確定折股比例的方法有七種; ( 1 )每股收益之比; ( 2 )以eps不被稀釋為約束條件來確定臨界折股比例; ( 3 )每股市價之比; ( 4 )每股凈資產之比; ( 5 )以l - c模型來確定折股比例; ( 6 )每股企業價值之比; ( 7 )每股成本價值加成法(每股凈資產加成法) 。On a price - to - book basis, which factors out cyclical fluctuations in earnings, the stock is valued at 0. 6 times, a rare instance in which a companys total net assets per share are higher than its stock price
再看排除了周期性波動因素對利潤所構成影響的股價與帳面價值之比,華潤置地的這一比率為0 . 6倍,像這種每股資產值高於股價的情況是很少見的。Article 6 as to a equity - settled share - based payment in return for employee services, if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met, then on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the number of vested equity instruments, be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant
第六條完成等待期內的服務或達到規定業績條件才可行權的換取職工服務的以權益結算的股份支付,在等待期內的每個資產負債表日,應當以對可行權權益工具數量的最佳估計為基礎,按照權益工具授予日的公允價值,將當期取得的服務計入相關成本或費用和資本公積。Article 12 as to a cash - settled share - based payment, if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met, on each balance sheet date within the vesting period, the services obtained in the current period shall, based on the best estimate of the information about the exercisable right, be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise
第十二條完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付,在等待期內的每個資產負債表日,應當以對可行權情況的最佳估計為基礎,按照企業承擔負債的公允價值金額,將當期取得的服務計入成本或費用和相應的負債。The consideration shares will be issued at an agreed value per share equal to 1. 05 times the consolidated net asset value per share of the company as at the completion date
2萬股,代價股份的協議價同樣地亦按該公司于交易完成日之每股綜合凈資產值之1Based on the number of shares currently in issue and assuming full conversion of the company1s convertible preference shares, a total of 81, 752, 000 consideration shares will be issued. the consideration shares will be issued at an agreed value per share equal to 1. 05 times the consolidated net asset value per share of the company as at the completion date. based on the company1s published unaudited consolidated accounts as at 30 june 2003, the aggregate agreed value of the consideration shares is estimated to be hk 612. 0 million, and the cash portion of the consideration is estimated to be hk 1, 545 million
代價股份將佔中國工商銀行亞洲經擴大后股本的9 % ,按目前該公司的總發行股數及假設可轉換優先股已全部換股計算,發行代價股份估計共8 , 175 . 2萬股,代價股份的協議價同樣地亦按該公司于交易完成日之每股綜合凈資產值之1 . 05倍計算,目前估計代價股份之協議價值共約為6 . 12億港元,亦即現金部份預計約為15 . 45億港元。For the unreasonable pricing pricipia of sosrh thus an unacceptable had been taken by the market, and therefore the pricing pricipia should be the major element within the sosrh applied structure. author argues that the net asset basis pricing method must be the proper way to solve such problems due to the unstable share price, such as the unregular add - value of net asset. and the net asset basis pricing method also could make an contribution to the full - run reform of state economic system
兩次試驗不浙江大學學位論文國有股減持模式及對我國證券市場和公司治理結構的影響被市場接受的共同點是國有股減持在定價原則上的不合理,由於國有股在資產評估和發行后的二次增值,已使每股凈資產存在較大幅度的溢價,因此以凈資產作為定價基礎是較為現實的做法,只有在減持價格上作一定讓步,才能順利、徹底地解決這一難題,我們應從推進市場化進程的長遠角度加以考慮,讓步不是妥協,是為了完成我國經濟體制改革的總體規化。Take profit rate < 30, flowing rate > 2 and net profit rate < 1 as the classificatory standard of conservative strategy of value stock portfolio, and profit rate < 10, flowing rate > 2 and net profit rate < 1 as general, and profit rate < 30, flowing rate > 2 and net profit rate < 1 as positive. at last the value stock portfolio strategy, whose profit rate per stock > 0. 6, net capital profit rate > 300 %, net profit rate < 1, is chosen as sample of the positive
採用市盈率30 ,流動比2 ,市凈率1 ,為標準定義保守型價值投資策略;市盈率10 ,流動比2 ,市凈率1 ,為標準定義綜合型價值投資策略;最後按每股收益0 . 6 ,凈資產收益率300 % ,市凈率1 ,選擇積極型價值投資策略的樣本。This study is focused on the financial index relativity between pre - seo and after - seo of 31 sample companies, which issued seasoned equity from 1998 to 2000. the results of the study are listed as followings : first, the relativity of economic valve added between pre - seo and after - seo is more evident than that of net profit, earning per share and return on equity
通過相關性檢驗發現:經濟附加值指標在公司實施股票增發前後體現的相關性要較每股收益、凈利潤和凈資產收益率等傳統業績評價指標要顯著,利用經濟附加值指標能夠幫助投資者更加準確的預期上市公司實施股票增發以後的業績。分享友人