net book value 中文意思是什麼

net book value 解釋
凈帳面值
  • net : n 因特網。 supply Net services 提供因特網服務。 n 1 網，網眼織物，（花邊的）織物。2 網狀物，網狀...
  • book : n 1 書，書籍；著作； 〈the B 〉 基督教《聖經》。2 〈常 pl 〉 賬簿；賬冊；名冊。3 卷，篇，冊，本；...
  • 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. Net book value of fixed assets

    固定資產帳面凈值
  2. Adjustments to book value of investments and recognition of income or losses on the investments, which are calculated according to the net profit or losses of the invested enterprise after acquisition of its equity by the investing enterprise

    企業被投資單位凈損益計算調整投資的賬面價值和確認投資損益時，應當以取得被投資單位股權后發生的凈損益為基礎。
  3. Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume

    其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。
  4. How does the accounting information express their value - relevance ? these questions are important not only for academic scholars but for investors in the securities markets. in order to answer these questions, the thesis uses " feltham - ohlson valuation model " as the theoretical framework and selects book value ( bv ) and net earnings ( e ) as proxies of accounting information to do research

    本文選擇「帳面凈資產」和「會計盈餘」數據作為公開會計信息的代表，運用「費森?奧爾森估值模型」分析凈資產倍率和市盈率的性質，並用我國a股市場上市公司1994 ? 98年股價數據和1993 ? 97年年度報告會計數據檢驗這兩個比率的投資決策有用性，以求較深入地回答上述問題。
  5. The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year

    這個方法下的每年的折舊費用是用每年的前一年年末資產的賬面凈值乘以一個百分比計算出來的。
  6. Net book value

    凈賬面價值
  7. The used equipment could have been sold outright for not more than $ 6050. it had cost $ 12000 new, and accumulative depreciation it was $ 5200, making the net book value $ 6800

    一組新設備發票價格為28030美元，公司支付20830美元，並且用一臺用過的舊設備抵價7200美元。這臺用過的舊設備市場價（公允價）不超過6050美元，該設備原價12000美元，已提折舊5200美元，凈值6800美元。不知對否？ ？
  8. Article 11an investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long - term equity investment and other long - term rights and interests which substantially form. the net investment made to the invested entity are reduced to zero, unless the investing enterprise has the obligation to undertake extra losses

    第十一條投資企業確認被投資單位發生的凈虧損，應當以長期股權投資的賬面價值以及其他實質上構成對被投資單位凈投資的長期權益減記至零為限，投資企業負有承擔額外損失義務的除外。
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