資產重估價 的英文怎麼說

中文拼音 [zīchǎnzhònggūjià]
資產重估價 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...
  • 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。
  • 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
  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. An increase in net carrying amount arising on revaluation of fixed assets should be credited directly to shareholders ' equity under the heading revaluation reserve

    由於固定資產重估產生的凈賬面總額的增加額應在重估價準備后直接記入股東權益。
  4. On disposal of a previously revalued fixed asset item the difference between net disposal proceeds and the net carrying amount should be charged or credited to income

    處理以前重估的固定資產項目時的凈出售收益與凈賬面總額的差價應當收取或記入收益。
  5. 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。
  6. 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。
  7. 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。
  8. 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。
  9. ( 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。
  10. 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。
  11. The re - evaluation range of intangible assets, the method of dealing with account and the method of dis - closing account information, which is proposed in the discussion manuscript of ? guiding principe of enterprise accounting of china ? shall be improved

    但是，我國企業會計準則討論稿建議的無形資產重估價范圍、賬務處狂方法以及會計信息披露方法存在一些問題，如不能反映無形資產的真實價值、不符合配比原則、不便於考核無形資產研究開發的投資效益、無形資產重估價不準等，應予改進。
  12. 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。
  13. 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。
  14. 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。
  15. 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。
  16. 3. the current assets evaluation method, that is replacement cost of company ' s assets, cannot reflect the profitability of a specific enterprise ; hence foreign investors cannot recognize the valuation made in this way

    三、由於我國通常採用的重置成本法不能反映企業的盈利能力，對企業價值的評估往往不能為外商接受，所以資產評估方法急需改進。
  17. 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。
  18. 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。
  19. Participated the training class organized by price & waterhouse special for director cpa of accounting firm, went abroad such as singapore to do some research about cpa company, having rich experience in auditing, evaluation, capital re - structure, pricing consultation and so on

    本人參加過普華國際會計公司的主任會計師培訓班，曾赴新加坡等國和地區進行專業考察學習，積累了較豐富的審計，評估，資產重組及造價咨詢經驗
  20. 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。
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