資產價值重估 的英文怎麼說

中文拼音 [zīchǎnjiàzhízhònggū]
資產價值重估 英文
revaluation of assets
  • 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
  • 重 : 重Ⅰ名詞（重量; 分量） weight Ⅱ動詞（重視） lay [place put] stress on; place value upon; attach im...
  • 估 : 估構詞成分。
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 重估 : re-rating
  1. 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。
  2. In the umpty bond characteristic, the mobility is the core. because capital is a lack of the mobility, its value will be badly underestimate, indeed will is zero

    因為在債券的若干特性中，流動性是其核心所在? ?缺乏或沒有流動性的資產，其價值會被嚴重低估，甚至為零（即無人願意持有） 。
  3. The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of placements by other hksar government funds for which interest is payable at market - based rates, which are stated in the balance sheet at the principal amounts payable at the balance sheet date with the revaluation differences included in other liabilities

    由此引致的資產或負債價值的改變，已反映在資產負債表內有關資產或負債的帳面價值中，惟按?場利率計算利息的其他香港特區政府基金存款則在資產負債表內以資產負債表日期的本金額列示，而有關的價值重估差額則包括在「其他負債」項目內。
  4. The consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the interest - bearing fiscal reserves account which are stated in the balance sheet at the original amounts with the revaluation differences included in other liabilities

    這樣引致的資產或負債價值的改變，已反映在資產負債表內有關資產或負債帳面價值中，惟對有息財政儲備帳項的結欠仍在資產負債表內以原本價值列帳，而有關的價值重估差額則包括在其他負債這一項目內。
  5. Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method

    由於成本法所固有的局限性，無法評估出資產組配成具有獲利能力的整體資產的創造性價值，因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇，並進一步對收益法的起源、方法特點和適用性進行了深入的分析；運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究，肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義，同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟，尤其不適用於產權變動為目的的企業價值評估，因而短期內不宜作為一種全新的評估方法推廣。
  6. ( 3 ) it proved that the factors such as technology, market, management, fund and policy environment make different impaction on the result of the valuation of the investment opportunity of hi - tech enterprise during different developmental phases. ( 4 ) the competition intensity, the time lag of investment and the riskless rate make great negative impaction on the option value of hi - tech enterprise. ( 5 ) the conclusion of analysis achieved from which the varieties of the market supply and the market demand make impaction on the result of the valuation accord with the conclusion of analysis achieved from which the varieties impact to price on economics

    本文的主要研究成果如下： （ 1 ）投資機會價值在高新技術企業價值評估中佔有重要的地位； （ 2 ）在提出的投資機會價值評估模型的基礎上，結合實際，深入探討隨機跳躍頻率下的評估結論對投資決策的影響； （ 3 ）從定性和定量兩個角度系統地說明了技術、市場、管理、資金及政策對評估結論的影響程度是隨著企業發展階段的不同而不同； （ 4 ）證明了外部競爭強度、投資的時滯和無風險利率對企業的期權價值評估產生極大的負影響，即外部競爭強度越強、投資的時滯越長和無風險利率越大，企業的期權價值就越低，反之就越高； （ 5 ）市場需求和供給的分析結果與從經濟學上的供需對產品價格的影響結論是一致的。
  7. At first, this thesis analyzed some essential elements about the system of personal houe loan and make the compare to chinese and foreign system, and established the system of personal credit evaluate ; the second, the thesis discusses the investment technique and strategy of national debt in the provident fund, and established the model about how to invest the national debt ; the third, the thesis build the forecast model about fund collecting and drawing, and make use of the combination invest theories to build model of individual loan and national debt ; at last, the thesis analyses the risk ' s inside reason of house funds with the risk type, and to give out the related suggestion to funds risk. mechanism. the thesis research show me how to make use of that some models and methods in the process of haf management and make me deeply understand the house funds

    本文首先分析了個人住房貸款制度基本要素，即貸款期限、貸款利率與抵押物價值的比例、政府在個人住房貸款市場中的作用、貸款違約情況下的處置措施、個人住房貸款的流動性問題，並對中外製度作了比較，建立了個人信用評分評級體系和信用評估模型，並以重慶市住房公積金為研究對象做出了住房資金個貸風險評估的實證研究；其次，分析了影響國債價格走勢的因素，討論了公積金國債的投資技巧和策略，並建立了基於理論的國債投資組合模型；接下來，根據資產負債管理理論中的資金總庫法和資金分配法分析了公積金總體資金項目的來源和運用，並就此作了總量平衡模型，對住房公積金季度累計歸集金額作了直線回歸和季節趨勢比率預測，運用投資組合理論建立了公積金個人貸款和國債投資組合的最優化模型；最後，探析了住房資金風險的內在原因和風險類型，從資金籌集風險、信貸回歸風險、保險機制、法律風險和政策風險五個方面為住房資金風險防範機制建設提出了相關建議。
  8. ( 2 ) takes part in the process of making decision and control, while provides information for company mergers involved in asset reorganization, ( 3 ) meets the demands for information of asset reorganization of creditors, state departments and other parties relating to the company. asset reorganization consists of preparing phase, implementing phase and integrating phase, and each phase concerns different accounting problems. chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization

    重組實施階段會計工作的主要內容包括： （ 1 ）在談判過程中，根據雙方的預測進行成本效益的跟蹤分析，為決定是否接受對方的條件以及尋求各方能夠接受的條款提供依據； （ 2 ）進行財產清查，並依法對資產價值進行評估或確認； （ 3 ）進行兼并前的審計和調賬工作； （ 4 ）依法對資產重組過程中的事項進行會計處理並按規定進行信息披露。
  9. If company midway somebody invests, become a shareholder, should manage like where on the accountant ? how is the share that holds calculated ?

    公司中途有人投資入股，會計一般按照公司資產重估價值或者是各方協議的資產價值進行調整。所佔的股份以投入的資金佔新確定的資產價值的比例確定。
  10. Article 40 capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc

    第四十條資本公積金包括股本溢價、法定財產重估增值、接受損贈的資產價值等。
  11. Business valuation based on modern economy is one of the most difficult and comprehensive professional work in asset appraisal, but also stands for the trend of the appraisal. as china implemented planned economy all the long in the past years, the concept of business value was proposed later than other advanced countries. the study on the theory and method of business valuation we made is relatively backward. all these lead to that we merely use cost method in practice. with the improvement of market economy, the validity of cost method is challenged. hunting for appraisal methods suitable for china circumstance has become more and more urgent. this thesis presents its own opinion on the adjustment of the basic frame of theory of business valuation. for the first time, it puts systems theory into the study of the theory base, and believes that the enterprise as a compound entity has higher efficiency than the sum of its constituent, and then proposes new appraisal assumption. aiming at the obscure understan ding, it analyses a group of conception related to business valuation. after giving a whole analysis and study, this thesis indicates the income approach which emphasizes earning - capacity of a enterprise should become the correct choice of china, and makes a further study on the origin - features and feasibility of this method

    植根于現代經濟的企業價值評估是資產評估中綜合性最強，技術難度最高的業務之一，也是評估業未來的發展方向，由於我國過去長期實行計劃經濟體制，企業價值概念的提出和運用時間較晚，缺少現代經營理念的積累，企業價值評估的理論與方法的研究比較滯后。本文試圖以理性分析和案例分析相結合的方法，系統研究和分析企業價值評估的基礎理論及其現實條件下，適應我國經濟發展的評估方法，以期為構建有中國特色的企業價值評估理論和方法體系做一些有益的探索。文章以企業價值評估的基本概念為起點，在對眾多關于企業性質的學說和理論觀點進行概括抽象的基礎上，指出了整體性、持續經營和盈利性是企業的重要特徵，依據企業的整體性運用系統方法闡明了企業的價值大於組成企業的單項資產價值之和，據此提出了反映企業價值評估特點的有機組合增殖假設；依據盈利性的特點，強調了企業價值評估的核心應為企業的獲利能力，而不是組建企業的成本；對企業價值、企業價值評估含義、特點的論述以及對相關概念的辨析表明了作者的個人觀點和文章的基本定位，而從評估目的入手劃分的以產權變動為目的的企業價值評估和以財務決策為目的的企業價值評估與企業價值評估的假設、評估核心共同決定了評估方法的選用。
  12. Capital reserve includes premium on capital stock, legal incre ? ment of property value through revaluation and value of donated assets accepted, etc

    資本公積包括股本溢價、法定財產重估增值、接受捐贈的資產價值等。
  13. This paper conducted a relatively deep and systematic exploration from the following aspects : 1. the course of choosing the merger was systematically demonstrated, and 4 modes of assessing the objective agribusiness " value ( asset basement method, income method, discount cash flow method and formulary assessment ) were presented and discussed. 2

    本文主要從以下幾個方面作了較深入和系統的探索： 1 、系統地論證了企業並購的選擇過程，論述企業並購重組過程中適用價值評估的四種定價模型：資產價值基礎法、收益法、貼現現金流量法和公式評估法。
  14. In capital market, the people ’ s judgement is different to real - estate trade, which makes potential real - estate company have difficult in multiplex financing, also makes the general investors ( especially ordinary investor ) not certain the investment direction. so as to appraise the value of the real - estate company accurately, it not only can offer the comparison standard among the real - estate enterprises, but also can provide the comparison basis of the real - estate with other industry, which has some extremely important reality guiding significance to the enterprise superintendents and the investors

    在資本市場上，人們對房地產業的褒貶不一，使很多具有發展潛力的房地產企業的多元化融資產生困難，也使廣大的投資者（特別是普通股民）把握不清房地產版塊的投資方向，實現對房地產企業相對準確而合理的價值評估，不僅能提供房地產自身企業間比較的標準，而且還可以作為房地產版塊與其它行業比較的依據，對企業管理者和投資者都有非常重要的現實指導意義。
  15. Judgement on property right and re - assessed valuation of country power supply assets

    農村供電資產的產權界定與價值重估
  16. During the development of business valuation in our country, there is a situation in that the appraisal theory is behind the appraisal practice

    它已經逐漸成為資產評估業的一個重要發展方向。在我國企業價值評估的發展過程中，存在著評估理論滯後於評估實踐的情況。
  17. This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value ; the first part, discussing the basic theories of the evaluation of forest asset value and its checking, and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods : namenly marketing method, income method and cost method ; the other is 《 the no. 41 of international accountant standard - agriculture 》 that its related rules point out the direction for the checking of forest asset value ; the second part, primarily discussing the four kinds of forest asset : namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ; the four part, taking the example of shifang forest ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior - economic effection. in addition, the thesis take the example of forest resource evaluating and accounting about the station ; the fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and carry out the foreground of it

    本文包括前言共有六個部分，概述如下：前言，談研究森林資產價值評估及核算的緣起；第一部分，論述森林資產價值評估及核算的理論基礎，主要包括兩方面內容：一是資產評估的基本理論，重點談了資產評估的三種最基本的方法，即市場法、收益法和成本法；二是《國際會計準則第41號? ?農業》有關規定為森林資產價值核算指明了方向;第二部分，主要論述四種森林資產，即林地資產、林木資產、森林環境、森林景觀資產的特點和評估方法;第三部分，談森林資產各科目的會計核算及會計報表的特殊性;第四部分，以什郁林場森林資產的評估情況為例，進行分析並得出結論?對森林、林木的經營管理，具有極大的外部經濟正效應，另外列舉了該場森林資產會計核算部分實例;第五部分，最後談到做好森林資產價值評估及核算還須解決的問題和其發展前景。
  18. This thesis puts forward a valuation model to intangible assets valuation and offered a reference that can solve this problem this thesis adopts wacc combine capm model to confirm earning rate, uses ahp approach to confirm the weight, then confirm all kinds of intangible assets value according to their contribution in whole intangible assets, this approach is clear and easy to use

    本論文針對無形資產評估這樣一個系統工程提出了一個評估模型，為該問題的系統解決提供了一個可借鑒的參考。本論文採用wacc結合capm模型確定收益率，運用ahp法確定權重，根據各類無形資產在整體無形資產價值中貢獻的大小，確定各類無形資產價值大小，這種方法直觀明了、簡潔實用。
  19. It has been widely - used in enterprise management, enterprise property transaction, risk investment, circulating necessary funds in capital market, etc. as for the relevant researches, most of them focus on evaluation methods and new evaluation models exploration

    隨著我國改革開放的深入和產權市場的興起，企業價值理論也逐漸引入我國，並在企業經營管理、企業產權交易、風險投資、資本市場融資等方面廣為應用。綜觀目前國內外對企業價值的研究，大多注重於從定量上研究企業價值評估模型的建立和分析。
  20. The significant loss of the group is mainly due to the negative ebitda of approximately hk $ 67. 3 million generated from the office furniture and kitchen cabinet businesses and also a loss of approximately hk $ 203. 6 million from the disposal of certain loss - making subsidiaries and investments, and provision for revaluation on value of fixed assets during the year

    集團錄得顯著虧損，主要由於辦公室傢具及廚櫃業務的ebitda虧損達67 ， 300 ， 000港元；此外，出售若干虧損業務與投資虧損共203 ， 600 ， 000港元，以及為年度內固定資產價值重估而作出之撥備，亦令虧損進一步增加。
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