fair valuation 中文意思是什麼
fair valuation
解釋
公平估價；公平估值-
While no consensus has been reached on the fair p / e for the securities, investors realize it is fundamentally flawed to have only one valuation criteria. clearly we need better criteria for asset valuation
但就以多少倍市盈率來確定合理投資價值這個根本問題沒有統一的意見，大家都認識到僅僅憑這樣一個指標來評判證券合理定價是有重大缺陷的。 -
There is another approach. utilizing the basic theory of return and risk and the main methodologies and models of asset valuation, we can study the implied risk premium from the current share prices by incorporating stock analysts " forecast on companies " earnings and growth. by comparing the implied risk premium with the actual risk level of the particular investment, we can decide better whether its valuation is fair
在主要投資價值分析方法和分析模型基礎上，本文換了一個角度，從風險收益基礎理論出發，研究利用更符合實際的三階段估值模型，結合證券分析師對企業贏利和未來增長的估計，測算證券定價背後隱含的風險回報水平，通過考察風險補償率是否與該投資面臨的風險水平相匹配，來更好的解決證券定價合理評判這個問題。 -
Measurement of the intangible assets explained the accounting basis of measurement - fair valuation and the necessity of the subsequent measurement of the intangible assets
而無形資產的計價應以公允價值為基礎，並採用期望現金流量的方法。在實際中，后續計量正逐漸成為無形資產計量的重心。 -
This paper do an overall research on such appraisal remedy on such aspects as its connotation, origin, characteristics, fair value, applied area, procedure, the valuation methods and exclusiveness, etc. this paper focused on the developments of the mechanism by discussing different opinions of scholars, differences in legislation of states and countries, and interpretation and development of the remedy by courts
本文從該制度的含義、特點、由來和發展、作用、適用范圍、適用程序、公平價值的含義和確定方法以及該制度的排他性等方面對該制度作了較為系統的研究，並結合我國的立法現狀提出了構建我國股份評估補償權的構想。 -
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method. and then we used the theory of recognition and measurement, assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin "
第四部分是全文的重點，應用資產定價理論、確認和計量理論、公允價值理論等對合併會計的核心問題? ? 「合併價差」的各個組成部分進行了實質分析，並且從理論上提出了相應的會計處理方法，同時也考慮了理論方法在實務應用中的可操作性。 -
The investment community has been having a big debate on the fair valuation of china " s stock market
金融界針對這個問題，展開了圍繞中國股市合理投資價值水平激烈的大辯論。 -
This part explained the accounting basis of measurement - fair valuation and the necessity of the subsequent measurement of the intangible assets
這部分主要闡述了無形資產應以公允價值為計量基礎，並採用期望現金流量的方法。 -
Not only can this model reflect the real value of a security better than p / e ratio, its methodology also offers a reference for setting a fair valuation for various types of securities
該模型不僅比市盈率更符合實際，更好的評判證券合理定價水平，而且解決方法的思路對其它不同類型的證券合理定價也提供了參考。 -
With regard to the fair valuation of securities, one phenomenon has been haunting the investment community in china, which is the much higher valuation of the domestic security markets than those of the international markets such as hong kong or u. s., in terms of p / e ratios
在評判證券合理定價問題上，有一個現象始終困擾著投資界，那就是以市盈率作為評判標準，中國證券市場平均定價水平要遠高於香港、美國等國際資本市場。 -
Because the impact on a security " s valuation by free - risk returns in different markets is removed, this methodology is suitable for valuation work for securities in one market or comparison between several markets. our empirical studies using data from markets in u. s., china and hong kong prove that this risk - premium model can provide a satisfactory answer to the question of fair valuation
利用該方法對中美證券市場大量數據和中港證券市場a股h股定價對比數據進行了大量的實證分析，都證明了該模型從風險補償率的角度來分析，確實能夠更好的解決證券合理定價評判這一問題。 -
Then reasons of spreading officially the valuation with bill of quantities are analyzed from the domestic and the abroad ： the current valuation mode in construction industry in our country is formed under the social average price ， and this mode does n ' t reflect actually the true capability of each tendering enterprises ， at the same time ， it limits the fair competition in a certain degree ； the valuation with bill of quantities can reflect individual cost in each project ， and can be benefit in quotation of enterprises independently
然後從國內國外因素分析實行工程量清單計價的原因：我國現行工程造價計價模式以社會平均價格為依據形成工程造價，不能實際反映各投標企業的真實水平，在一定程度上限制了企業的公平競爭；工程量清單計價能反映工程個別成本，有利於企業自主報價，符合市場經濟的價值規律，國外大多採用這種計價方式。
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