資產評估目的 的英文怎麼說

中文拼音 [zīchǎnpínggūmùde]
資產評估目的 英文
purpose 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。
  • 目 : Ⅰ名詞1 （眼睛） eye 2 （大項中再分的小項） item 3 [生物學] （把同一綱的生物按彼此相似的特徵分為幾...
  • 的 : 4次方是 The fourth power of 2 is direction
  • 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
  • 目的 : purpose; aim; goal; objective; end
  1. 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。
  2. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  3. 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。
  4. Having rich experience in the field of financial management ; engaged in social auditing and assets evaluation for many years ; providing consultation service for customer

    在企業、事業財會方面，對強化基礎、規范核算及加強財務管理有著豐富的經驗，多年來從事各類社會審計和資產評估項目，並為社會各界提供相關的咨詢服務。
  5. Firstly, this paper, by the mummers, put forwards the reason of the false valuation of intangible assets from five aspects : the way of valuation, the organization of valuation, the client of valuation, the guild of valuation and government. secondly, put forwards the opinion from avoiding the administration of government, more developing the organization of valuation, strengthening the research of theory and criteria, reforming the charge system, and making the report of valuation in strictness and norm. it can effectively prevent and avoid the false valuation of intangible assets, and accelerate exuberance and continuance development of the valuation of intangible assets

    本文針對目前無形資產評估存在的失真現象，首先從評估方法、評估機構、評估客戶、評估行業和政府等五個方面系統和深入地分析無形資產評估失真產生的原因，接著從避免政府行政干涉、進一步發揮評估行業協會作用、加強評估理論和標準的研究、改革現有收費制度和嚴格按規范製作評估報告書等方面有針對性地提出失真解決辦法的建議，為有效預防和避免無形資產評估的失真，促進我國無形資產評估健康持續發展，有著非常重要的現實作用。
  6. 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。
  7. Pursuing plant appraisal, being adept at guiding project program in chemical fiber industry, directs their installation, adjustment and operation

    本人從事資產評估中的機器設備評估，從事技術咨詢中的化纖行業的項目規劃、設計及安裝調試開車的指導。
  8. 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。
  9. Be engaged in the assets evaluation, especially in intangible assets. constrnction construction ; also have the research of high & low voltage appliances design and the making of budget of electronic constructions

    從事專業的資產評估，擅長無形資產、工程項目的評估，同時對高低壓電器設計，電氣安裝工程造價編制略有研究。
  10. However, to bear the first transfer ( sell, trade or included ) of the remaining years of right to use the land, the assignee shall satisfy the following requirements, which the assigner shall appraise : the assignee ' s actual asset investment amount in the agreed projects hereto this contract shall be up to no less than 40 % of the agreed total asset investment amount hereto this contract ( the assignee ' s actual asset investment amount shall be rated exclusively by evaluation of asset from eligible midium agency ), and shall not alter any agreed provisions concerning outlining as well as construction hereto this contract

    但首次轉讓（包括出售、交換和贈與）剩餘年限土地使用權時，經出讓人認定，應當達到如下條件：即受讓人就本合同約定項目的實際固定資產投資額不低於合同約定的固定資產投資總額的40 % （受讓人實際固定資產投資額的確定以具有資質的中介機構出具的固定資產評估報告結果為準） ，且不得變更本合同約定的規劃及開工建設等條款。
  11. The company provide a broad range of professional service including registered capital verification, auditing accounting statement of enterprises, assets appraising, corporate merger, division, disbandment, bankruptcy and liquidation auditing, corporate accounting counselor, accounting consulting, training of financial accounting personnel, construction budget and final accounts

    事務所業務范圍包括：驗證注冊資本、企業會計報表審計、辦理各類資產評估、承辦企業合併、成立、解散、破產清理審計、司法鑒定、擔任企業會計顧問、提供會計咨詢、培訓財會人員、建設項目的預（決）算，標底的編制及審核等業務。
  12. Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs

    公司在上市公司審計、特大國有企業集團審計、企業查帳驗證；稅務代理、稅務咨詢、稅收籌劃；企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估；大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理；企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證；企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務；企業信息化咨詢（ erp ） ，企業形象策劃（ ci ） ；質量認證咨詢；科技成果的評估及轉讓、科技咨詢及服務；各種培訓服務等方面有強勁的服務能力。
  13. This paper firstly analyzes the principle of m & a from two aspects of motivation and effects, it also introduces the meaning and types of m & a based on the analyses of the theory of m & a, this paper discusses the m & a process of chinas soes, such as problem of government behavior orientation, problem of capital evaluation of enterprises, problem of laws and regulations, problem of obstacles from stock market, problem of social security, problem of blind m & a, and so on. in order to solve mese problems, is necessary to clarify the behavior criterion of government in the process of m & a build up normative capital market and finance tools, establish sound social security system, establish and consummate the relevant law system, choose the suitable type of m & a, establish and consummate the capital evaluation system and surveillant organizations for property rights trades

    本文首先從企業並購的動因和並購的效應兩方面分析了企業並購的基本原理。在此基礎上總結了我國企業並購的發展歷程、特點及主要模式，分析了我國國有企業並購的內在動因及並購對生產要素重組的作用，最後從政府行為定位、資產評估、法律問題、證券市場的障礙等方面分析了企業並購中的盲目行為。最後論文認為規范政府的行為、建立規范的市場和金融工具、建立完善的社會保障體系、健全和完善相關的經濟和金融法規、建立健全資產評估機構及產權交易監督機構，是規范並購行為的必然選擇。
  14. Based on the comparative angle, states enterprises " entrustment theory, and reveals present situation and questions of state - owned enterprise entrustment, and gives some new points and thoughts to found and perfect the system of state - owned enterprise entrustment. then, the thesis deeply probed into accounting problems in state - owned enterprises " entrustment, including property right, assessment, benefit of division, risk bearing method, accounting treatment of entrustment cost. on basis of the analysis and entrustment practice of zhengyuan - weifeng, author thought enterprises " entrustment fits the reality choose of state - owned enterprises, and it is an effective reformatory model of state - owned enterprises

    作者從比較法的角度，闡述了企業託管的一般理論，揭示了目前我國國有企業託管的現狀及問題，為建立和完善我國國有企業託管體系提出一些新觀點和新思路，對國有企業託管中的財務會計問題，包括託管中的產權問題、資產評估、利益分配及風險承擔方法、託管費的會計處理等進行了深入的理論探討和分析，並在此基礎上結合正圓?維豐的託管財務實踐，認為企業託管能夠直接進行企業財產權的重組，適合我國國有企業的現實選擇，是一種有效的國有企業改革方式。
  15. 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。
  16. 3 conducting special and comprehensive studies concerning industries, markets and bank reference for the foreign companies, enterprises and the other economic organizations in the outside of china ; offering services of audit calculation of asset and verification of capital

    3為境外公司企業和其他經濟組織進行行業市場商情資信等專題或綜合的調研，並承接審查會計帳目報表資產評估資金驗證等業務
  17. The paper begins with the basic concept of appraisal regulation, definites the appraisal regulation ' s innate character, and explains essential element such as subject, object, target and means ; the next in order, passing to draw lessons from the theories of the classic economics, the text deep analyze into the necessity and the importance of appraisal regulation ; thirdly, through comparison analysis methods, and drawing lessons from advanced study result of abroad and domestic of appraisal regulation, the article studies the system ' s composing of appraisal regulation ; finally, combines the national conditions of our country, the paper sets up the appraisal regulation system frame in our country, and has probed into the research from the regulation system of government, the regulation system of independent management of industry and social regulation system three aspects

    本文共分為四部分，從資產評估監管的基本概念入手，明確了資產評估監管的本質，提出了資產評估監管的主體、對象、目標和手段等基本要素；其次，運用經濟學基本原理，從理論上論證了資產評估監管的必要性和重要性；第三，運用比較分析方法，對國外資產評估監管體系進行了全面、系統的分析和歸類總結，並針對我國現狀，剖析了我國資產評估監管機制的弊端；最後，結合我國國情，構建出我國資產評估監管體系的總體框架，並從政府監管、行業自律監管和社會監管三個層面深入闡述了我國資產評估監管體系的建立，提出了一套有效的、可操作性較強的資產評估監管運行方式。
  18. If the purpose or important content of contract is to make client obtain spiritual joy or get rid of certain agony, but the operation fault of cpv makes this purpose can not be achieved. then cpv will burden the responsibility of spiritual damages compensation to the victim

    如果資產評估合同的目的或合同的重要內容是為了使委託人獲得精神上的愉悅或擺脫某種痛苦，而注冊資產評估師的執業過失又使得該目的不能達到，則注冊資產評估師就要對受害人承擔精神損害賠償責任。
  19. 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。
  20. Consultation in the field of economics, finance, insurance, investment project, asset appraisal and business credit related problems

    有關經濟類、金融類、保險類、投資項目類、資產評估類、企業資信類的信息咨詢。
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