net cash value 中文意思是什麼
net cash value
解釋
凈現金價值-
The key tasks of this paper mainly include : ( 1 ) puting forward the emphases and difficulties of enterprise m & a decision, and holding that decision - makers should make decision according to the principle of value creation ; ( 2 ) setting up estimation model of value creation in m & a, including synergy effect model, m & a transaction and evaluation model, m & a net income model, etc. ; ( 3 ) explaining the application of virous valuation method and discussing how to choose proper valuation method in m & a decision ; ( 4 ) studying the valuation of synergy effect after calculating the independet value of both enterprises respectively before m & a and the combined enterprise after m & a by discount cash flow method ; ( 5 ) studying the valuation of the target enterprise ' s expected value, in which general target enterprises are valuated with several kinds of valuation techniques while high - tech target enterprises are valuated by option pricing model
在研究過程中，本文試圖運用價值評估技術，在並購決策中確立一套較為完整的價值分析方法，以使決策者有效的判斷並購能否創造價值，從而作出正確的並購決策。本文的核心工作主要包括： （ 1 ）提出了企業並購決策的重點與難點，認為決策者應根據價值創造原則進行並購決策。 （ 2 ）建立了並購創造價值的估測模型，具體包括協同效應模型、並購交易估價模型和並購凈收益模型。 -
Article 7 when either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset
第七條資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值，只要有一項超過了資產的賬面價值，就表明資產沒有發生減值，不需再估計另一項金額。 -
The net present value calculation is based on future cash flows
凈現值計算基於未來的現金流。 -
Some complex factors determine expecting income during merger, the article use net present value to illustrate economic income in cash merger, and use earnings per stock to illustrate economic income in stock exchange merger
並購中預期收益的決定有許多復雜因素，本文以凈現值法說明現金並購方式下的經濟效益。以每股收益法說明換股並購方式下的經濟效益。 -
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。 -
Net present value is the cumulative present value of income ( positive values ) and a series of future payments ( negative values ) from a series of investment cash flow using a discount rate to handle time values of money
凈現值是指在項目計算期內，按行業基準折現率或其他設定折現率計算的各年凈現金流量現值的代數和。 -
Topics to cover include the time value of money, net present value and other investment criteria ; use of discount cash flow for investment decision ; risk and return of investment ; project analysis, corporate financing, capital structure ; financial statement analysis, financial planning ; working capital management ; cash and inventory management ; risk management
涵蓋的主題包括金錢的時間價值，凈現值和其他投資準則；運用現金流量貼現法作投資決策；風險及投資回報，項目分析，合作融資，貨幣結構；財務報表分析，財務計劃；營運資本管理；現金和存貨管理；風險管理。 -
Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future
文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。 -
Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group
資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。 -
The recoverable amount shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets
可收回金額應當根據資產的公允價值減去處置費用后的凈額與資產預計未來現金流量的現值兩者之間較高者確定。 -
In order to solve the choice problem of parameters in contracts, a numerical simulation method for the economic analysis of concession contracts is put forward, which simulates the present value of net cash flow ( npv ) and gets the probability distribution with different parameters in concession contracts so as to establish the correlation between parameters and npv distribution
為了解決特許權合約設計中具體確定合約參數水平的問題，本文提出了特許權合約設計經濟分析的數值模擬方法。對不同合約參數下特許權項目的凈現金流量現值npv的模擬，可以得到不同參數下的npv概率分佈，建立合約參數與npv分佈之間的對應關系。 -
Based on the number of shares currently in issue and assuming full conversion of the company1s convertible preference shares, a total of 81, 752, 000 consideration shares will be issued. the consideration shares will be issued at an agreed value per share equal to 1. 05 times the consolidated net asset value per share of the company as at the completion date. based on the company1s published unaudited consolidated accounts as at 30 june 2003, the aggregate agreed value of the consideration shares is estimated to be hk 612. 0 million, and the cash portion of the consideration is estimated to be hk 1, 545 million
代價股份將佔中國工商銀行亞洲經擴大后股本的9 % ，按目前該公司的總發行股數及假設可轉換優先股已全部換股計算，發行代價股份估計共8 ， 175 . 2萬股，代價股份的協議價同樣地亦按該公司于交易完成日之每股綜合凈資產值之1 . 05倍計算，目前估計代價股份之協議價值共約為6 . 12億港元，亦即現金部份預計約為15 . 45億港元。 -
The value of any security is equal to the net present value ( npv ) of its future cash flow, and it ’ s uncertain to know the exact quantity of its future cash flow, that ’ s to say, there ’ re risks in the security
在綜合已有的研究成果的基礎上，對mbs這種金融工具從風險特徵、風險計量、現金流量的生成、價值生成等進行了探索和總結。任何證券的價格都應等於該證券潛在現金流的折現值之和。 -
Kin yat holdings maintained a healthy financial position, with aggregate cash in hand of hk $ 53 million and net asset value of hk $ 521 million as at end of march 2005
集團維持健康的財政狀況，於二零零五年三月底之手頭現金為5 ， 300萬港元，資產凈值則達5 -
Kin yat holdings continued to enjoy a healthy financial position, with net cash in hand of hk $ 31 million and net asset value of hk $ 498 million as at end of march, 2004
集團維持健康的財政狀況，於二零零四年三月底之手頭凈現金為3 ， 100萬港元，資產凈值則達4 -
Kin yat holdings maintained a healthy financial position, with aggregate cash in hand of hk 53 million and net asset value of hk 521 million as at end of march 2005. current ratio current asset divided by current liabilities stood at a healthy level of 2. 7 times
集團維持健康的財政狀況，於二零零五年三月底之手頭現金為5 ， 300萬港元，資產凈值則達5 . 21億港元，流動比率流動資產與流動負債之比例則維持於2 . 7倍的健康水平。 -
Kin yat holdings continued to enjoy a healthy financial position, with net cash in hand of hk 31 million and net asset value of hk 498 million as at end of march, 2004. current ratio current asset divided by current liabilities was maintained at a healthy level of 2. 3 times
集團維持健康的財政狀況，於二零零四年三月底之手頭凈現金為3 ， 100萬港元，資產凈值則達4 . 98億港元，流動比率流動資產與流動負債之比例則維持於2 . 3倍的健康水平。 -
Our immediate task is to improve our operating mechanism, cost structure, economy of scale and production efficiency. " kin yat holdings maintained a healthy financial position, with aggregate cash in hand of hk 53 million and net asset value of hk 521 million as at end of march 2005. current ratio current asset divided by current liabilities stood at a healthy level of 2. 7 times
集團維持健康的財政狀況，於二零零六年三月三十一日之手頭現金為138 ， 000 ， 000港元，資產凈值則達5 . 9億港元，流動比率流動資產與流動負債之比例則維持於3 . 6倍的健康水平。 -
The article calculate the sale income, gross cost, income, cash flow, internal rate of return, net present value, payback period in etc. then i contrast analysis result of calculating with one of feasibility study and national standard, i have got a conclusion to analysis though ca7200e3 transformation - shell project from 2000 to 2005 management result can not achieve than assume, but this project management result is better than national standard. in conclusion the project is successful. 38 - 40 as proceeding the assessment, the article also gives many suggestion on the future of the project. i have a lot analysis from several aspect, they includes project background analysis, market analysis, project condition analysis, finance analysis, etc. these analysis prove that the project is feasibility
論文比較分析ca7200e3變速器整體前殼項目可研預期與項目實際運行的符合度，找出項目實際運行與可研預測之間偏差產生的原因;論文首先對項目立項決策科學性、產品技術方案可靠性、原材料供應經濟性、組織機構和人力資源配置合理性進行了綜合評價;然後對項目建設中費用、進度、質量、合同、信息管理工作存在問題進行了系統分析評價;接下來對項目運行狀況從產量、效益多方面進行分析，找出項目運行中存在的主要問題，並分析了問題產生的主要原因;最後在項目產品未來發展需求預測基礎上結合項目立項后評價、建設后評價、特別是運營狀況后評價所發現的問題，對如何提高該項目管理水平給出了相關建議。 -
Where an enterprise requires to judge, by calculation, whether it has transferred nearly all of the risks and rewards related to the ownership of financial asset to the transferee, when it calculates the net present value of the future cash flow of the financial asset, it shall take into consideration all the reasonable and possible fluctuating of the cash flow, and shall adopt an appropriate present market interest rate as the discount rate
企業需要通過計算判斷是否已將金融資產所有權上幾乎所有的風險和報酬轉移給了轉入方的，在計算金融資產未來現金流量凈現值時，應當考慮所有合理、可能的現金流量波動，並採用適當的現行市場利率作為折現率。
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