計價基礎 的英文怎麼說

中文拼音 [jìjiàjīchǔ]
計價基礎 英文
valuation base
  • 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...
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 礎 : 名詞（墊在房屋柱子底下的石頭） plinth
  • 計價 : valuation
  1. Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base

    未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。
  2. Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period

    第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。
  3. In this paper, taking one of the special processes - chromic acids anodizing for example, such administration methods as the key points control and the quality performance administration system for surface treatment process have been setup by process analysis and key points seeking. as for the complicacy of the quality control on metallurgical special processes and the huge statistic data, the quality information system of surface treatment have been established on the bases of computer database. this paper brings out the systematic evaluation way to setup reception test items by taking the reception test results as evaluation basis and sampling statistics as rules

    本文以鉻酸陽極氧化表面處理工藝為研究對象，通過工藝技術分析、尋找關鍵特性、建立對關鍵特性的控制等工作，研究建立了表面處理工藝動態質量管理系統；針對冶金特種工藝質量控制的復雜性及統計數據量大等特點，建立了以計算機數據庫管理為基礎的表面處理信息及處理系統；為解決冶金特種工藝原材料入廠復驗任務重的困難，建立了以原材料入廠復驗的試驗結果為評價基礎，以抽樣統計方法為依據的原材料入廠復驗項目優選系統等。
  4. This study made a conclusion ? amely in order to realize following the geological target while drilling, on the basis of making a better geological and drilling design for horizontal well, we must make full use of mwd, lwd and integrate logging to carry out lithfacy identifying in real time, the lwd interpretation and formation evaluation, to set up geological model of target formation, to select geosteering marked formation and compare simulative curves with lwd curves f to fix on the drilling direction of bit upper and declination, the position in target oil - gas layer, to revise borehole track in real time, to make it extend in reservoir better interval as possible

    研究認為，在做好水平井地質設計和鉆井設計的基礎上，要實現隨鉆跟蹤地質目標鉆井，必須充分利用隨鉆測量、隨鉆測井和錄井等資料，從實時巖性識別、隨鉆測井解釋和地層評價、目標層地質模型建立、導向標志層的選取及模擬曲線對比等方面入手，確定鉆頭上下傾鉆進方向及在目標層中的位置，以實時調整井眼軌跡，使其盡可能在儲層物性較好的部位延伸。
  5. In order to realize the emergent instruction, the design of instruction must be flexible, the teacher must be tactful and the instructional evaluation must be negotiatable

    生成性教學實現的前提是靈動性的教學計劃，基礎是智慧型的教師，保障是協商式的評價。
  6. At the end of the article, the author provides a possible disclosing form and insists that the utility of the information disclosure will be the most important criterion when deciding the disclosing quality. the author also generalizes the content and the form of the financial reports in the future

    最後，本文對未來財務信息披露作了初步設想，提出決策有用性將成為會計信息披露的首要質量要求，公允價值也將逐步成為計價基礎，並進一步對未來財務報告的內容與形式作了簡要論述。
  7. Main conclusions ( 1 ) the shadow prices of agriculture production factors could be calculated by using stochastic frontier production function and marginal productivity theory without the factors market ; ( 2 ) the real production cost of agriculture production could be acquired by using the opportunity cost of factors to account the benefit - cost of agriculture products ; ( 3 ) the marginal benefit of the agriculture production factors could be regarded as referent standard to weigh the amounts that government at the basic level and countryside committee take fees from farmers

    本文的主要研究結論為：利用隨機前沿生產函數技術和要素邊際生產力理論，在沒有重要農業生產要素市場的情況下，有可能測算要素影子價格；使用機會成本概念作為農產品成本收益核算的計價基礎，可以獲得農產品的完全生產成本；農業生產要素的邊際收益可以作為衡量基層政府和村集體向農民收取費用合理幅度的一種參照物。
  8. To one ’ s surprise, with the issuance of 141 standards by fasb, it is a trend to cancel the pooling of interest method. from the dispute between these two methods, the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results

    本文分別從現代產權理論和法律意義兩個視角分析換股合併的經濟實質和權益結合法的計價基礎問題，指出對于換股合併應當採用以參與合併企業可辨認凈資產公允價值為基礎的權益結合法。
  9. There are mainly two accounting methods for business combination, purchase method and pooling of interest method. at present, the focus of contention is not on using purchase method on purchase combination, but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation

    其核心問題是換股合併的經濟實質是什麼，對于換股合併應當採用一種會計方法還是可以採用多種會計方法，權益結合法的持續經營假設及賬面對價值計價基礎是否符合換股合併的法律事實等。
  10. 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。
  11. All this is to be done through actuarial science takes probability theory and mathematical statistics as its standing point, evaluates the outcome of risky events, the future financial balance as well as debt level for various economic programs. in this way, the actuarial science can help us put these programs onto a safety financial basis for future development

    精算科學是現代保險業和社會保障事業建立和正常運作的數理基礎，它以概率論與數理統計為基礎，與人口、社會、經濟有關科學相結合，對風險事件進行評價，對各種經濟安全方案的未來財務收支和債務水平進行估計，使經濟安全方案建立在穩定發展的財務基礎上。
  12. The thesis summarizes the basic theories of price discrimination, expatiated on the multi - class differential pricing method and dynamic differential pricing theory ; concludes the factors that have impacts on tickets - price, analyses and classfies the factors ; brings forward a canonical method of market segmentation, introduces the process of market segmentation based on the model of gray relative level, discusses the idiographic measure of ticket - price control ; improves the academic achievements of former scholars, puts forward a model of multi - class dynamic differential pricing for the air passenger transport, which is based on the maximum revenue for the airline industry, and gives a approximate arithmetic of the model, then showes the application of the model and its feasibility on increasing airline industry ’ s revenue by 25 models

    在對民航定價的國內外研究現狀進行綜述的基礎上，從經濟學角度介紹差別定價的基本理論，闡述民航客運的多等級差別定價理論和動態差別定價理論;對民航票價的影響因素進行分類說明;作為多等級定價的基礎，提出市場細分的標準和方法，用灰色關聯度模型解決航空旅客市場細分問題，並提出票價控制的具體措施;引入一種旅客到達頻率預測的統計方法，以航空公司收益最大化為目標，建立基於多等級定價基礎上的動態差別定價模型，即多等級動態差別定價模型，給出模型的遞歸演算法，通過對動態差別定價模型的運行結果進行分析，建立模型的一種近似模型，並且用25個簡單算例說明模型的用法以及在提高航空公司收益方面的可行性。
  13. This thesis mainly introduce a development process of mis of steel tube enterprise producing. a universal mis of adapting to our country middle and small producing enterprise is developed in accordance with the practical situations of our country producing enterprise. the structure and developing method of the mis are analyzed, followed by the introduction of the development process in stages. the system development abides strictly by the requirements of software engineering, with all the files standard and complete. during the process of the development, we took into consideration practicality as well as scientific principles. the system is development under a quick prototype method. first, the logic module of the system is established through the analysis of the business flow process and the information flow concerning productive enterprise of steel tube ; secondly, in light of the module, the system is set up including the design of the system ' s network platform, developing tools, database, system code, software modules, system security, user ' s interface and so on. finally, the prototype of the system is implemented on the basis of the design

    文中首先分析了管理信息系統的開發方法和體系結構，然後分階段地介紹了具體的開發過程。該系統的開發嚴格遵守軟體工程的要求，文檔規范完善，在開發過程中堅持實用性和科學性相結合的原則。系統採用快速原型法進行開發，首先通過對鋼管生產企業業務流程和數據流程的分析，建立了系統的邏輯模型；接著針對該模型進行系統設計，包括對系統的網路平臺、開發工具、數據庫、編碼、軟體模塊、系統安全及用戶界面等方面的設計；然後在設計的基礎上實現了系統原型；通過對原型的評價和改進，使原型最終成為實際產品。
  14. 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。
  15. 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。
  16. This paper studies the theoretical disadvantages of the effective modulus method ( emm ) for calculating the restraining stress of the walls restrained by basement, especially those adopting the shrinkage compensation concrete ( scc ). to avoid these disadvantages, a new time - tracing method ( tim ) is proposed, and base on its analysis results, the effectiveness of the scc for the cracking control of the walls is revisited

    本文研究了在計算基礎墻（尤其是補償收縮混凝土澆築的基礎墻）的約束應力時，等效模量法存在的理論缺陷，提出了更為完善的時程方法，並基於時程方法的計算結果，對補償收縮混凝土在基礎墻中的控裂效能進行了重新評價。
  17. Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards

    資產、負債的賬面價值與其計稅基礎存在差異的，應當按照本準則規定確認所產生的遞延所得稅資產或遞延所得稅負債。
  18. As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference

    未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。
  19. Fundamentals of metrology - part 3 : evaluation of measurements of a single measurand, measurement uncertainty

    計量基礎.第3部分:單一測量值測量測量誤差評價
  20. Base on the boost principle analysis and circuit design in the beginning, the author simulated the sub - block circuits and whole chip circuit by applying eda tools hspice, the simulation result indicates that the ic has achieved the expectation of the function target and the electrical characteristics. although there were unavoidable disadvantages of this project, it is a worthwhile and valuable experience

    在完成電路原理分析與電路設計的基礎之上，作者應用eda軟體hspice對各個子電路模塊和整體電路進行了功能模擬及量化模擬，模擬結果均達到或優于預定指標，驗證了作者在第二章中闡述的直流升壓boost電路的設計理論，是設計理論與實踐相結合的一次有價值的嘗試。
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