資產評估價 的英文怎麼說
中文拼音 [zīchǎnpínggūjià]
資產評估價
英文
asset appraisals- 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。
- 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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Zhang : but i am sure the appraised value has changed. we ' d like you to get a new appraisal for our files
張:我確信該資產評估價值現在已經發生了變化。我們希望貴公司能夠提供最新的評估文件。At first, the paper try to defines the concept of quality of valuation based on the concept of quality in modern quality management ; secondly, the quality feature of valuation is put forward based on the analyzing of quality mark of valuation ; the third, the quality standards of valuation are put forward to clarificate the fuzzy understanding on it ; the forth, the paper analyze the influence factors of quality of valuation, and analyze which factor is controllable to the valuation mechanism base on the controllable principle ; at last, a set of appraisal index of quality of valuation based on the controllable factors is put forward, moreover, the author apply the fuzzy synthetically judge method to appraise the quality of valuation
本文首先在現代質量管理學關于質量概念的基礎上,結合資產評估的特點,對資產評估質量進行了界定;在闡述資產評估質量標志的基礎上,提出了資產評估質量的基本特徵;對資產評估質量的標準進行了分析,澄清了資產評估質量標準的模糊認識;針對我國資產評估質量現狀,分析了影響資產評估質量的因素,並運用可控性基本原理對其可控性進行分析;在對資產評估質量影響因素的可控性分析的基礎上,提出了一套資產評估質量評價指標,提出運用模糊綜合評判法對資產評估質量進行定量評價的基本方案。In the light of the situation of valuation, the paper use the method of qualitative analysis combining with quantitative research to study the concept of the quality of valuation, quality feature, quality standard, the quality index and appraisal method, in order to clarificate the fuzzy understanding in the basic problem of quality of valuation and offer reference to appraise scenically the quality of valuation by the management of valuation trade
針對資產評估質量現狀,本文採用定性分析與定量研究相結合的方法,對資產評估質量的基本概念、質量標準及評價指標、評價方法進行研究,旨在澄清資產評估質量基本問題的模糊認識,為評估行業管理部門科學評價資產評估質量提供參考。We have a strong, quality team of specialists, such as cpas, cpvs, cpts, with the improvement in service quality, it enjoys a fame of excellent credit
本所擁有一批門類齊、素質高的注冊會計師、注冊資產評估師、注冊稅務師和造價工程師等專業人才,隨著執業水準不斷向前推進,樹立了良好的社會聲譽。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。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。Asset appraisal is the basis on which listed companies ' asset business can be performed, and appraisal method is the technical way to appraise the assets valueso, so the selection of various appraisal methods will affect the reasonability of the results of asset appraisal
摘要資產評估是上市公司資產業務順利進行的基礎,而資產評估方法則是實現評定估算資產價值的技術手段。From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered
第一章運用產權理論對國企產權多元化改革進行經濟學分析;第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述,指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題,並提出新的解決思路:肯定國有產權界定「長沙模式」的積極探索意義,提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ;將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中;應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題;就人力資本出資的擔保問題提出實際債務承擔額(比例)應小於名義出資額(比例)的新思路,並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。The major advisory services completed in recent 3 years are as follows ( 1 ) " study on comprehensive benefits of the three gorge project " ( main participator ), which was the key project ofthe seventh five - year plan of the state and won the first - grade prize for outstanding achievemetn in scence and technolog awarded by the state science and technology committee ; ( 2 ) " cause analysis and countermeasure study about investment over - estimation of water project ; ( 3 ) " research on modermization of water conservancy " ( 4 ) " investigation of water price system of yellow river basin / ; ( 2 ) - ( 4 ) are the key projects of the ministr of water resources p. r. c. person in charge ( 5 ) " assets evaluation and compensation investment calculation for 41 inundated enterprises in the theree gorge reservoir area " ( 6 ) ' proitive analysis of regional economic developetn and port construction of jiansu province " ; ( 7 ) " surpervision for resettlement adn rehabilitation of dahe reservoir in guangdong province " ( person in charge ) and so on
近三年業主要從事的重大咨詢業務有: 1 .作為主要參加者承擔完成國家『七五』重點攻關項目「三峽工程綜合效益研究」 ,獲國家科委科技進步獎一等獎;主持完成水利部重點項目: 2 . 「水利水電工程投資超概算成因分析及對策研究」 、 3 . 「現代化水利研究」和4 . 「黃河流域水價制度研究」 ;作為技術及外業負責人先後完成了: 5 . 「三峽庫區受淹企業資產評估及補償投資計算」 、 6 . 「江蘇省區域經濟發展與港口開發的實證分析」與7 . 「廣東省大河水庫移民遷移安置監理」等咨詢業務。Asset appraisal, as a part of neutral activity which tightly accompanied with asset business, put forward a new theme on how to conform to the transformation trend of appraisal research and build up more perfect and integrated appraisal theory under comprehensive, mobile and uncertain conditions which may be helpful to select a proper method in order to promote the quality of appraisal in the activity traditional appraisal theory is built on neo - classical value theory
作為伴隨資產業務、能提供資產現時價值的資產評估中介性活動,如何適應資產評估研究範式的轉化趨勢,在復雜、動態與不確定的環境背景條件下構築完善的資產評估理論,進而選擇適用的資產評估方法以提高資產評估質量是資產評估界面臨的新議題。傳統資產評估理論構建於新古典綜合價值理論基礎之上。So we are necessary to make the fact and value judgment of the intangible assets of transition economy, especially the intangible assets of new high - tech enterprise, and then define the special function of intangible assets valuation
所以,我們有必要對轉型經濟中的無形資產,特別是高新技術企業無形資產資本化實踐作出事實和價值判斷,進而明確無形資產評估在該過程中的特殊作用。Specialized in assets appraisal and consultation. the main affair is to appraise and determine tangible assets including general - purpose mechanical facility and the equipment for special technical fields
從事資產評估專業咨詢,主要為有形資產價值的評定估算,包括各類通用機械設備、專業技術設備等。Shandong haoxin certified public accountants co., ltd. is a hlb international member in china, we have more than 90 professionals of cpa, cpv, cta, cia, and ec, in which there are 7 partners
山東浩信會計師事務所有限公司擁有注冊會計師、注冊資產評估師、注冊稅務師、國際內部審計師、工程造價師等90餘名專業人員,其中包括7名合伙人。Firstly, with the guidance of system analysis, fully considering the special characteristics, this thesis analyzes the origination of social function and the separate conditions. in the process of analysis, this thesis uses followed theories : transaction cost efficiency, difference efficiency theories, assets evaluation, time value of currency, which make the analysis become more scientific and more practical
本文首先以系統分析方法為指導,充分考慮社會職能的自身特點,分析了社會職能產生的根源和分離的條件,在分析的過程中採用交易成本理論、差別效率理論、資產評估理論、貨幣時間價值理論,使本文的分析論述富有科學性和應用價值。Study of assets evaluation and prices of assets exchange in enterprises
企業中的資產評估與資產交易價格的研究Under a purchase, the deal is considered as an acquisition of one company by another, the acquirer records the net assets acquired at the fair value on the market
企業並購取得目標企業的資產和負債按照其公允價值,即資產評估價值記錄;若並購成交價格超過所確認的被並購企業凈資產公允價格,其超過部分作為商譽。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。My paper, firstly builds up a logic framework in the research, that is element mechanism, concept foundation ( avs ) and theory foundation. on elements mechanism layer, the paper not only extracts three key elements, that is host, information and environment, combined with other elements, but also builds up a model of element agreement and constructs appraisal process systematical structure as well as control flow chart. on concept foundation layers, the paper
按照這一邏輯層次,本文在要素機理層面,提取評估主體、信息、環境三大關鍵要素,結合其他要素構築要素耦合圖,並依此構造資產評估的過程系統結構圖與控制流程圖;在概念層面,確立資產評估價值標準( avs )這一核心概念的內涵( fmv ) ;在理論基礎層面,首先澄清了資產評估的會計理論基礎,然後依次(第三章與第四章)介紹了基於新古典經濟學與博弈論的資產評估機理的特點。On the basis of the clear concept and theory of " suggestion of assets evaluation " s operating standards " enacted by our country " s national assets management bureau this essay makes a deep research and analysis on our country " s current goodwill " s concept, characteristics and value " s effects and also points out the existing problems and puts forward the goodwill " s concept of my own. on the basis of the study of the goodwill " s concept, this essay makes a study of our country " s current two major goodwill " s valuation methods and also analyses the theory basis and prerequisite on it " s applying, and moreover, this essay points out the existing problems of the approach of extra profits and put forward the improving suggestions, and also probes into fussy valuation method
本文在充分吸收國內外商譽理論和商譽評估理論研究的基礎上,從商譽的基本含義和科學概念入手,界定了商譽的基本構成要素、特徵和分類;以價值理論和資產評估價值論為起點,分析了商譽的價值構成,商譽評估的前提、目的和存在的問題;在全面對比分析了資產評估基本方法的基礎上,對商譽評估的超額收益法和余值法進行了詳細的分析和例證,提出了兩種方法的應用原則;最後應用層次分析法和模糊數學的方法,探索性地提出了商譽的模糊評估方法,豐富了商譽評估的理論和方法。This approach is not in need of determining the expected rate of return of investors or estimating future cash dividend, but the corporate historic and present assets value, thus overcoming the shortcomings of the traditional methods
該方法不需確定投資者的預期收益率,也不需估計未來的現金股利,只需要知道公司歷史的和現在的資產評估價值就可以對股票進行估值,從而克服了傳統股票定價方法的缺陷。分享友人