fair market value 中文意思是什麼

fair market value 解釋
公平市場價格
  • fair : n 1 〈英國〉定期集市，廟會。2 義賣市場。3 商品展覽會，展銷會，商品交易會。adj 1 〈古詩〉美麗的；...
  • market : n 1 （尤指牲畜和食品的）集市；市場；菜市，菜場。2 需要，銷路；推銷地區。3 市價；行情，市面，市況...
  • value : n 1 價值；重要性；益處。2 估價，評價。3 價格，所值；交換力。4 （郵票的）面值。5 等值；值得花的代...
  1. Fair market value transactions

    公允市值交易
  2. What happens if the fair market value of the assets of an acquired company is less than the purchase price of the company

    如果被收購公司的公平市價低於對該公司的收購價格，會出現什麼情況？
  3. If no quotation for the portion whose recognition has not been stopped is available in the active market and if there is no actual transaction price relating to it, it shall be determined based on the residual amount deducting the consideration of the portion whose recognition has been stopped from the entire fair value of the transferred financial asset

    （二）未終止確認部分在活躍市場上沒有報價，且最近市場上也沒有與其有關的實際交易價格的，應當按照所轉移金融資產整體的公允價值扣除終止確認部分的對價后的余額確定。
  4. There are various value definitions, such as book value, market value, fair market value, internal value, liquidating value

    公司價值存在著賬面價值、市場價值、公允市場價值、內在價值、清算價值等不同形式的價值定義。
  5. For samples or articles with no commercial value, a nominal or fair - market value must be stated for customs purposes

    樣品或沒有商業價值的物品，基於關稅需要，一定要標明其虛價或一般市價。
  6. Income approach to fair market value

    求得市場公平價格的收益法
  7. Total value for customs : enter the selling price or fair market value even if not sold or for resale of your shipment contents

    海關總申報值：請填寫貨品的售價或一般市場價值不論貨品是否需要售出或轉售。
  8. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  9. Promoter ' s liability, on the one hand is the definite response of the promoter ' s special right during the establishing of the corporation, on the other hand is the expression of the legal value of market economy such as fair, efficiency, order

    一方面是發起人擁有公司設立過程中普通認股人所不享有的特權的必然回應，是權利平衡的直接結果。另一方面也是市場經濟公平、秩序、效益等法價值的綜合體現。
  10. 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。
  11. From the mechanism - designing perspective of accounting standard setting, the accounting standard setter in our country must adapt the measurement perspective of decision usefulness according to the market environment of our transition economy. we must also introduce due process in the course of accounting standard setting. fair value is unavoidable in accounting standard setting

    從機制設計觀來看我國會計準則的制定，我們認為：我國會計準則的目標宜採用決策有用的計量觀，準則制定過程應當引入應循程序，公允價值計量是準則制定中一個不容迴避的問題，我國會計準則對公允價值的先用后棄無助於解決我國的公允價值悖論。
  12. A stock option gives the holder the right to purchase shares of company stock at a set price. in most cases, the purchase price is the fair market value of the stock on the date the option is granted

    這一固定價格又叫「行權價」 ，一般等於或略高於授予股票期權之時本公司的股票市價；與此相對應，購買期權項下本公司股票的行為即稱為行權。
  13. On the base of lots of american anti - dumping cases, the author concludes american policy and practice towards china as following : treating china as a non - market economy country ; deciding fair value with traditional measures ; deciding fair value according to the prices of productive factors in surrogate country ; treating chinese enterprises who accord with the demands with respective duty

    在綜合研究了大量美國反傾銷案例的基礎上，作者總結了美國對華反傾銷的政策與實務：一直給予中國非市場經濟國家待遇；使用傳統的方法確定公平價值；主要以生產要素替代國家價格確定公平價值；對符合條件的中國企業使用單獨稅率等。
  14. Market approach to fair market value

    求得公平市場價值的市場法
  15. Cost approach to fair market value

    求得公平市場價值的成本法
  16. Total value for customs : enter the selling price or fair market value even if not sold or for resale of your shipment contents. it must agree with the number on your commercial invoice

    海關申報總值：填寫物品的銷售價格或合理的市場價格即使為非賣品或無零售價，所填寫的金額必須與商業發票上的金額相符合。
  17. Sir andrew tackled the controversy over fair value accounting, which attributes an up - to - date market value to assets and liabilities

    安德魯爵士特別談到了圍繞公平價值記賬法產生的爭議。這種記賬法指的是將資產和負債以最新市價入賬。
  18. Example : sir andrew tackled the controversy over fair value accounting, which attributes an up - to - date market value to assets and liabilities

    例證：安德魯爵士特別談到了圍繞公平價值記賬法產生的爭議。這種記賬法指的是將資產和負債以最新市價入賬。
  19. Fmrv fair market rental value

    公允的租金市值
  20. In china, it ' s often used by managements of listed companies to manipulate earnings, and major stockholders also use it to snatch high quality assets or income from listed companies. transfer pricing is also used to dodge tax. the fair transfer pricing, including : full disclosure of elements of transfer pricing, the difference of normal market value, tax adjustment under " basic arm ' s length standard ", and improving corporate governance

    股權集中條件下，縮小大股東與中小股東的差距，培育多元化投資主體，從而使公司的控制權不再集中在一家控股股東手中;再次，要建立健全內部控制制度，進一步完善股東大會、董事會和監事會的職責，充分發揮股東大會、監事會的作用，從而有效的約束大股東的行為。
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