認可資產凈值 的英文怎麼說
中文拼音 [rènkězīchǎnjìngzhí]
認可資產凈值
英文
net admissible assets- 認 : 動詞1 (認識; 分辨) recognize; know; make out; identify 2 (建立關系) enter into a certain rela...
- 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...
- 凈 : Ⅰ形容詞1 (清潔; 干凈) clean 2 (凈盡;沒有剩餘) empty; hollow; bare 3 (純) net Ⅱ動詞(使干凈;...
- 認可 : approve; accept; confirm; ratification; give legal force to
- 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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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。Net admissible assets
認可資產凈值Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities
第十四條被購買方可辨認凈資產公允價值,是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。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。Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group
資產組在處置時如要求購買者承擔一項負債(如環境恢復負債等) 、該負債金額已經確認並計入相關資產賬面價值,而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的,為了比較資產組的賬面價值和可收回金額,在確定資產組的賬面價值及其預計未來現金流量的現值時,應當將已確認的負債金額從中扣除。If above 30 days this investment company possesses continuously in the outside stock net assets value is short in 25, 000, 000 us dollars, either some fund is short in the outside stock ' s net assets value in 15, 000, 000 us dollars, either the board of directors thought that because the economical, political situation ' s change causes the company or the related fund comes under the influence, this company may, in the board of directors thought that in the appropriate situation ahead of time 1 month issues the written notification to all shareholders or some kind of stock ' s shareholder, so that after the notice period had been able to have finished the next fixed price date, will possess before has not redeemed either the transformation stock redeems or the transformation
假如連續30天以上該投資公司所有在外股份的凈資產值少於2500萬美元,或某基金在外股份的凈資產值少於1500萬美元,或董事會認為由於經濟、政治局勢的變化使公司或有關基金受到影響,該公司可以在董事會認為妥當的情況下提前1個月向所有股東或某一類股份的股東發出書面通知,以便在通知期限結束后的下一個定價日,將所有以前沒有贖回或轉換的股份贖回或轉換。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。Fund collect period after end and holding water, the procedures that investor sets according to fund sale site buys fund portion to be called explain buy, already mirrorred its to invest assorted value as a result of fund net value right now, because net value of share of this every unit fund is not 1 yuan certainly, likelihood prep above or under 1 yuan, reason is mixed with brushstroke asset subscribe explain the fund portion number that buys same fund income to arrive will differ likely
基金募集期結束並成立后,投資者根據基金銷售網點規定的手續購買基金份額則稱為申購,此時由於基金凈值已反映了其投資組合的價值,因此每單位基金份額凈值不一定為1元,可能高於或低於1元,故同一筆資產認購和申購同一基金所得到的基金份額數將有可能不同。分享友人