資產重估 的英文怎麼說

中文拼音 [zīchǎnzhònggū]
資產重估 英文
asset revaluation
  • 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。
  • 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. In recent years, with the emergence of violative operation of valuation and the incident of offering assessment result of deviating seriously from the objective fact occasionally, the problem of quality of valuation become the hot topics for the theory circle, the affair circle and the publics

    近年來，資產評估違規操作、提供嚴重偏離客觀事實的評估結果的事件時有發生，使得資產評估質量問題成為資產評估理論界、實務界及社會公眾關注的熱點問題。
  2. 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。
  3. General audit, assets evaluation, reconstruction of stock company, consultation of list company, consultation and design of assets reorgnization etc

    社會審計、資產評估、企業股份制改組、股份制企業上市咨詢、策劃、企業資產重組咨詢、策劃等。
  4. 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。
  5. Assets revaluation law

    資產重估法
  6. Tax on revaluation

    資產重估稅
  7. Legal person share is fingering person ( unit ) the stock that the convert after weighing appraise with the asset of the share of own reserves subscribe or former cooperative becomes

    法人股是指法人（單位）以自有資金認購的股份或原集體企業的資產重估后折算成的股份。
  8. Share of hold of legal person share basically includes to launch an unit ( to building joint - stock company character ) with etc the legal person of all sorts of property ( unit ) the share with subscribe of its own reserves ; former cooperative weighs the stock that the convert after appraise becomes with its asset ; original company reorganizations when be joint - stock company, will former company is redundant the worker award fund that did not deliver turns the worker shares share, its droit still puts in an unit ' s charge, the individual was not used, have and discretion ; can hold according to concerned regulation the share of bank or hold of investment of place of other finance orgnaization

    法人股持有股份主要包括發起單位（對新建股份公司而言）以及其他各種性質的法人（單位）以其自有資金認購的股份；原集體企業以其資產重估后折算成的股份；原有企業改組為股份公司時，將原企業多餘未發的職工獎勵基金轉作職工共有股份，其所有權仍歸單位，個人沒有使用、佔有和處理權；按照有關規定可以持股的銀行或其他金融機構所投資持有的股份。
  9. 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。
  10. The 21st century is the century of intangible assets. fore enterprises, the core competitive ability will be more and more relied on intangible assets, and the valuation of intangible assets will be valued gradually

    二十一世紀是無形資產的世紀，企業的核心競爭力將越來越依賴于無形資產，無形資產評估的重要性日漸為企業所接受，無形資產評估也就成了資產評估中的一個重點。
  11. When fixed assets are revalued upwards, any accumulated depreciation existing at the date of the revaluation should not be credited to income

    固定資產重估時，任何在重估當日存在的累計折舊不應記入收益。
  12. Great figures get together, gems amp; jewelry appraisal be prosperous - an account for china gems amp; jewelry and arts appraisal forum

    中國珠寶首飾藝術品鑒定評估高層論壇暨首批註冊珠寶資產評估師頒證儀式隆重舉行
  13. 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。
  14. ( 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。
  15. 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。
  16. 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。
  17. 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。
  18. Mechanism equipment appraisal is an important branch of assets appraisal

    機器設備評估是資產評估中的重要分支。
  19. 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。
  20. 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。
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