資產評估依據 的英文怎麼說

中文拼音 [zīchǎnpínggūyījù]
資產評估依據 英文
basis of assets evaluation
  • 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...
  • 評 : Ⅰ動詞1. （評論; 批評） comment; criticize; review 2. （評判） judge; appraise Ⅱ名詞（姓氏） a surname
  • 估 : 估構詞成分。
  • 依 : Ⅰ動詞1 （依靠; 依仗） depend on; rely on 2 （依從; 同意） comply with; listen to; yield to Ⅱ介詞...
  • 據 : 據Ⅰ動詞1 （占據） occupy; seize 2 （憑借; 依靠） rely on; depend on Ⅱ介詞（按照; 依據） according...
  • 資產 : 1. （財產） property; means 2. （資金） capital fund; capital3. [經] （資金的運用情況） assets
  • 評估 : estimate; assess; appraise
  1. Article 8 the parties to a merger shall take the result valuated by the asset valuation institution on the value of the share rights under planned transfer or the assets under planned sale as the basis for determining the transaction price

    第8條並購當事人應以資產評估機構對擬轉讓的股權價值或擬出售資產的評估結果作為確定交易價格的依據。
  2. ( 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。
  3. With the swot analysis method, the article deeply analyzed the foundation of strategy capability of the company by associating with the analyses of outer environments and inner conditions to provide the ideas and evidences for the establishment of strategy planning program on the basis of analyses in both theory and practice, in accordance with the established strategy factors and selected general strategy methods, the article made out the strategy planning program and strategy target of the company and pointed out various subsystems of strategy planning programs such as the products strategy plan, market strategy plan, finance strategy plan, manpower resource plan, organization & administration development plan, technology development plan and technology transformation plan etc finally the article applied life cycle method and economic evaluation method to evaluate and analyze the strategy planning program stated in this article so as to guarantee that the research conclusions are scientific and practicable

    再次，對株航公司的戰略資源和能力進行了系統的分析和閘述，綜合了中、小發基地建設已有的基礎，結合行業現狀明確了株航公司的核心能力，並運用swot分析方法，綜合企業外部環境分析和內部條件分析，深入分析了株航公司的戰略能力基礎，為制定戰略規劃方案提供了思路和依據。在對理論和實際進行研究分析的基礎上，運用戰略聚類模型分析方法，按照戰略制定要素並結合總體戰略選擇方法，擬定了株航公司的戰略規劃方案和戰略目標，並提出了產品開發戰略規劃、市場戰略規劃、財務戰略規劃、人類資源規劃、組織與管理發展規劃、技術發展規劃、技術改造發展規劃、等各子系統的戰略規劃方案。最後，綜合運用生命周期法和經濟效果評價等研究方法對本戰略規劃進行了評估分析，保證了研究結論的科學性和實用性。
  4. First of all, this paper introduces the background, aim and meaning of this research. secondly, the paper introduces how to use the activity - based cost to make the profitability of customer equity, so they can make decisions based on this. thirdly, the paper introduces how to use the customer lifetime value to evaluate the customer equity, and introduces the methods of improve the relationship between the business enterprise and customers

    首先介紹了課題的研究背景、研究目的和意義，然後介紹運用作業成本法來分析顧客資產的盈利能力，運用顧客終身價值這一指標來評估顧客資產，從而達到為企業決策提供依據的目的，並且提出了顧客資產管理的步驟。
  5. There are two keys : one is the profit which reflect the ability of produce, the other is to restore profit to property. there are three concrete valuation methods : profit restoring, remaining and valuing the transferring brands

    這個思路有兩個要點：一是評估的依據為資產收益，它反映的是資產的產出能力；二是對收益進行本金化處理，即根據社會所決定的收益率把收益還原成資產。
  6. 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。
  7. 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。
  8. This original presents the universal insulation materials and the general testing and evaluating method for pipelines " insulation of the thermodynamics power generating plant ; performs the insulation testing and evaluating of the high temperature steam pipelines of longfeng heat and power plant ; takes composite structural research on the high temperature steam pipelines, and establishes the relevant optimizing physical and mathematical model of the insulation layer, confirms the constraint and boundary condition, carries on optimizing design for the thickness of insulating layer ; in order to more systematically analyzing the present situation of insulation of the installation and pipelines of longfeng heat and power plant, develops a suit of software namely " the information associated decisive system for the insulation project ", taking advantage of this software can achieve. the design, evaluation and direction to building for the insulation project, examine the criterion of design and building, the perform ance and manufacture data of different insulation material, which is convenient to the selection of insulation material

    在進行保溫結構優化的過程中，主要是針對高溫蒸汽管道進行復合結構研究，並建立相應的物理及數學模型，找出其約束條件和邊界條件。同時為了更加系統地對龍鳳熱電廠設備及管道的保溫現狀進行分析，開發了一套「絕熱工程信息決策系統」軟體，利用該軟體可以實現絕熱工程的設計、評估及施工指導，並可以查閱設計及施工標準、各種絕熱材料性能和生產廠家的資料，便於絕熱材料的選擇。該套軟體的設計填補了國內空白，避免了絕熱工程改造、設計及施工過程中的無序現象，規范了絕熟工程市場，從而為我國絕熱工程的選材、設計、施工及管理提供科學依據。
  9. Then the cause and the cost - effective of asset appraisal standard setting as well as the anticipated interests of the standard setter are analyzed. the conclusions are : ( 1 ) the basic reason of the asset appraisal standard setting is the separation of the information provider from the user and many appraisal conventions at choice in the meantime ; ( 2 ) the high cost and the lack of motivation for the standard is a kind of public goods to some extent may explain why the asset appraisal standard - setting progress is so slowly in our country ; ( 3 ) the scientific and relatively feasible model is taking an ngo which entrusted by government as the standard setter, and what is more, the current competitive situation should be kept ; ( 4 ) the principle of users having priority must be insisted in standard setting, and the two standard - setting approaches : preference aggregational standard - setting approach and theory - based standard - setting approach can combine organically, that is, the standard - setting is guided with the theory based on e mpirical researches

    同時以制度變遷理論和公共選擇理論為理論依據分析了資產評估準則制定的動因和成本效益以及準則制定主體的利益預期，提出了以下觀點： （ 1 ）制定準則的根本原因是評估信息提供者和使用者的分離，以及評估慣例和方法的可選擇性； （ 2 ）由於準則制定是有成本的，而準則從某種程度上是一種公共物品，因而準則的制定者缺乏動力去發起準則變遷，因此我國資產評估準則制定較為緩慢； （ 3 ）政府委託民間機構制定準則應是較科學的也是較可行的一種模式，並且應該保留準則制定機構的競爭現狀； （ 4 ）在準則制定過程中，應堅持用戶優先的原則，將兩種準則的構建方法? ?偏好集合法和理論導向法有機結合起來，即以實證的方式構建理論，用此理論來指導準則的制定。
  10. In this paper, we make the study on mathematical methods using in some problems of valuing intangible assets, which increase the applicability of mathematical methods in valuing intangible assets, make the mathematical methods integrated with the theoretics of valuing intangible assets well. this study can give the people some working gist and boost up veracity and the valuation of intangible assets

    本文對無形資產的幾個方面進行了數學方法應用研究，將數學方法與無形資產評估理論緊密結合，提高了數學方法在無形資產評估中的適用性，為評估實踐提供一定的依據，增強了無形資產評估值的準確性和公允性。
  11. In recent years, my consultation business is involved evaluations for intangible assets, such as patent, sole - technique, trade mark, customer relationship etc, and other assets, including estimations for invisible assets of jiangsu nantian group, jiangsu first group, jiangsu huarong group and so on, whic have been obtain distinctive effects, i also proveded sufficient bases fixing price for those enterprises on their shares with a successful issue in the net of jiangsu propert trading and fixing price for their joint venture and cooperation

    近年來，完成的咨詢業務涉及專利、專有技術、商標、客戶關系等無形資產及其他資產的評估，其中對江蘇南天集團、江蘇福斯特集團、江蘇華容集團等無形資產評估取得了明顯的效果，為這些企業股份在江蘇省產權產易網的成功發行以及合資合作提供了充分的作價依據。
  12. Secondly, aiming at the current situation of intangible assets investment in the parks, the shortcoming of the operation mechanism related to the intangible assets in the parks is analyzed. the theory basis about the capitalization of intangible assets is stated according to the economic theory of capital and revenue distribution, capital and economic effects. the paper presents the viewpoint that the capitalization of the intangible assets is the effective way to realize the sustainable development in the parks. the operation mechanism about the capitalization of the intangible assets is analyzed

    首先對農業科技園區、無形資產資本化的基本概念進行了界定，分析了農業無形資產的特殊性；其次針對我國農業科技園區中無形資產投入的現狀分析了農業科技園區中無形資產運行機制的弊端；根據經濟學關于資本與收益分配、資本與經濟效益的理論闡明了無形資產資本化的理論依據；提出了無形資產資本化是實現農業科技園區持續發展的有效途徑的觀點；分析了農業科技園區無形資產資本化的運行機制；最後對農業科技園區無形資產資本化過程中的產權界定、價值評估和風險及防範等問題作了進一步闡述。
  13. The equity is the most accurate measure of the value of the client s account, as it takes into account unrealized gains or losses. click on windows to customise

    資產價值是最為準確的確定客戶帳戶價值的方式，並以此來作為評估現時獲利或損失的依據。
  14. The main logic as follows : ( 1 ) introduced acquisition theory, proprietary theory, integrated logic and strategic management theory as well as used them as proves of question analysis ; ( 2 ) introduced the frame of paper and analyzing methods ; ( 3 ) introduced the setting and process of hua yuan group acquisitioning full set equipment of shanghai ; ( 4 ) analyzed the case from effect of acquisition ; acquisition motivation included considering government policies and staff circumstances ; however respectively acquisitioned effect involved service, cost and culture ; ( 5 ) specified the faults and question of acquisition from the affects of value estimate, selection of investment strategy, construction of management system and integration of sources etc ; ( 6 ) - - projected the necessity of integration and specified the countermeasure and suggests of integration

    文章邏輯大體如下： （ 1 ）介紹並購理論、產權理論、整合邏輯以及戰略管理理論作為問題分析的依據； （ 2 ）介紹文章的框架和分析的方法； （ 3 ）從筆者調研所了解的情況來介紹中國華源集團收購上海成套設備的背景和過程； （ 4 ）從並購動機和並購效應的事前和事後對比來對案例進行剖析；並購動機除了對兩個企業分別考慮外，還必須加入對政府政策和員工處境兩個方面的問題；而企業的並購效應則涉及業務、成本和文化三個方面； （ 5 ）主要從企業的價值評估、投資策略的選擇、管理體系構建和資源的整合等方面詳細地分析並購的失誤和問題； （ 6 ）提出整合的必要性和詳細地分析整合的對策和建議。
  15. This paper is on the basis of using forefathers and foreign countries advanced experience for reference, facing the key problem which influences the asset assessment trade to develop in a healthy way such as regulation research lagging behind and not setting up asset appraisal regulation system, at the mean time, digs into the asset appraisal of our country ' s regulation theory and system construction which aims at standardizing asset appraisal market in our country, giving full play to the role in economic market, and offering the theoretical foundation of scientific administrative decision for asset appraisal association and government administrative departments

    本文針對我國資產評估監管理論和實踐中存在的問題，對我國資產評估監管理論與體系建設進行了有益的探索，旨在通過對我國資產評估監管體系的研究以規范我國資產評估市場，更好地發揮資產評估在市場經濟中的作用，為資產評估行業管理部門及政府有關部門進行科學監督和決策提供理論依據。
  16. In the fourth part, according to the comparative and theoretical analysis, we take the reality of china into consideration and put forward some principles and specific ways to deal with the position of the function of our government in private education, such as enhancing the management system, establishing consultative organizations, executing leadership system of education administrative department, improving the coordination between different departments, administration by law, providing effective policies for private education ( including admission policy of classified examination, clear policy of property rights ), direction, strengthening supervision, supporting the establishment of evaluation medium organizations

    第四部分：根據比較分析和理論分析，結合中國的實際，提出我國政府在民辦教育中職能定位的原則及幾點具體建議：健全管理機構，增設咨詢審議機構；實行教育行政部門主管體制，強化職能部門協調；依法行政，提供民辦教育發展的有效政策（分類審批的準入政策、明晰的產權政策） ；給予指導；加強監管；提供資助；支持建立評估中介組織。
  17. They were divided into five groups, each with a freely elected group leader. with great enthusiasm, members of each group joined discussions about the composition of the pig - raising ecological system, the problems in the raising of pigs and the solutions, and received field ballot - box tests on varieties of pigs, common diseases in pigs and management of pig - raising. the test results would serve as the fundamental data prior to the opening of the field school for pig farmers and as the basis of comparing and evaluating the progress of the project in the future

    學員分為5組，每組推選出組長，每組成員都積極參與討論了「生豬養殖生態系統」的構成養豬生產過程中的問題和解決方法，並參與了有關生豬品種豬的常見疾病飼養管理等問題的票箱測試，這些測試結果將作為資中養豬農民田間學校開學前的基礎數據，以便作為今後項目進展的比較評估依據。
  18. Article 24 an asset appraisal institution may merge or split up in pursuance of the relevant laws and regulations

    第二十四條資產評估機構可以依據國家有關法律法規合併或者分立。
  19. Minimum prices for the transfer of toll collection right prescribed in the preceding paragraph should be determined on the basis of the value appraised by state property appraisal organizations

    前款規定的公路收費權出讓的最低成交價，以國有資產評估機構評估的價值為依據確定。
  20. For this, this thesis sets out from characteristic of intangible assets and theoretical foundation of intangible assets valuation, studies from the normal operation of whole enterprise, and be based on the assumption of running continuously and open market, to make a objective and sound judgment of the intangible assets market value that belongs to the new high - tech enterprise using the ahp

    為此，本論文從無形資產本身的特點和無形資產評估的理論基礎出發，站在整個企業正常運作的角度，依據持續經營假設和公開市場假設，對高新技術企業所擁有的客觀存在的無形資產在正常情況下所表現的市場價值，運用層次分析法建立評估模型，對其市場價值作出客觀公允的判斷。
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