no-value stock 中文意思是什麼

no-value stock 解釋
無票面價值的股分
  • no : adj 1 〈加在單數名詞前,相當于冠詞 a an 的否定形式〉(一個也)沒有。 Is there a book on the table...
  • 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...
  • stock : n 〈德語〉 滑雪手杖。n 1 (樹等的)干,根株,根莖。2 【園藝】砧木;苗木;原種。3 〈古語〉木塊,木...
  1. No - par - value capital stock

    無面值股票
  2. By using serial correlation test and cross - section test through the data of the share companies that were listed in shanghai stock exchange before 16th oct 1998, the size effects in china stock market was tested in the period from 16th oct 1998 to 26th oct 2001. all the share companies which in total 373 were grouped into 11 according to four different criterions. these four different criterions were total circulating captal stocks, total circulating market value, total capital stocks, total value of a share company. through the correlation test between the abnormal return rate and the size of the group, no size effect was found through the size criterion of the total value and the total circulating value except only one period

    運用序列相關性我國股票市場的小公司效應進行實證檢驗,所採用的樣本是在1998年10月16日以前掛牌上市的373家上市公司從1998年10月16日到2001年10月26日,共150周的交易數據。對公司進行以規模大小分組時,分別採用了流通市值、流通股本、總市值和總股本四種不同的標準進行投資超額收益率規模相關性分析,發現以總市值和流通市值為規模標準的實證結果除個別時期內存在著小公司效應外,其它時期並不存在小公司效應,而以總股本和流通股本為標準的小公司效應最為明顯;另外,小公司效應在統計區間內表現出時段性。
  3. In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains

    作為稅收金融效應的研究方法之一,股票除息日股價行為研究與公司的股利政策息息相關,直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標;我國股票市場目前投機過度,現金股利被統一的課以20的個人所得稅,而資本利得稅尚未開征,這方面的研究也可以為資本利得稅的開征提供一個實證依據。
  4. Stock dividend and stock split differ in that stock dividend shifts an amount from retained earnings to paid - in capital, leaving the par value per share unchanged while a stock split affects no account balances whatsoever

    股票股利和股票分割的差別在於:股票股利將留存收益的金額轉移到繳入資本之中,每股面值不變,而股票分割並不影響帳戶余額。
  5. Any excess of the method and some accounting problem. pooling of interest accounting comes into play when two corporate entities combine by exchanging their existing voting stock. typically no cash changes hands, under the pooling of interest concept, the transaction is generally viewed not as a purchase or sale, but as a merger of two companies that consolidate their assets at book value

    權益聯營法就是在對並購活動進行會計處理時,將並購視為並購公司與被並購公司的權益聯合,也就是說,它並不像購買法所說的那樣,是一家公司購買另一家公司的交易行為,而是兩個或兩個以上參與並購的企業主體,將其資產和權益融合在一起,其實質是現有的股東權益在新的會計個體的聯合和繼續,而不是取得資產或籌集資本。
  6. The result of apb opinion 25 is that the grant of stock options having an exercise price equal to the fmv of company stock on the date of grant generally will result in no accounting charge. while statement 123 establishes a " fair value " based method of accounting for stock - based compensation plans

    在這些法案中, ( 193年證券法》與( ( 19年證券交易法》對股票期權計劃的實施具有較直接的影響,其中,前者規范股票的發行,後者對股票的交易進行管理。
  7. Incidentally, despite all the academic studies of the influence of such variables as price, volume, seasonality, capitalization size, etc., upon stock performance, no interest has been evidenced in studying the methods of this unusual concentration of value - oriented winners

    雖然學術界不斷地對價格、成交量、季節性、資本規模以及其他變數,研究它們對股票績效的影響,但這群以價值為導向贏家的方法卻毫不受人關心。
  8. Among these accounting standards, apb opinion no. 25 and fasb statement 123 are most important rules. this article first introduces american ' s main stock option accounting rules, including two ways to account for employee stock options - the intrinsic value based method and the fair value based method

    在此基礎上,運用基礎會計理論中關于會計主體假設、費用等會計學基本概念的分析,發現並總結了設計和規范股票期權會計處理方法時應解決的核心問題。
  9. The first part of this text recommends and explain the intension of the system of executive stock option with its key element, characteristic, current development, positive and negative effects, etc. which offering basic support for following analysis ; the second part, described the behavior of stock price and black - scholes option pricing model from the angle of quantitative analysis, and discuss the value factor of stock option with its encouragement, analyzed the change of every factor in black - scholes option pricing model impact on option worth ; then analyzed the leverage effects and manager ' s morals risk model of executive stock option, at last, considering the main defect existing in the system of executive stock option at present, that is : it depends on stock market unduly, and the stock option incomes of manager has no relationship with manager ' s achievement. this text bring forward the manager synthesizes achievement and appraises model

    本文的第一部分全面介紹和闡述了經理股票期權制度的內涵,構成要素,特點,發展情況和正負效應等,為後面的分析提供了基本支持;第二部分,從定量分析的角度出發描述了股票價格行為和black - scholes期權定價模型,並以此為理論基礎探討了股票期權的價值因素和激勵性,分析了black - scholes期權定價模型中各因素的變化對期權價值的影響;接著分析了經理股票期權的杠桿效應和經理人道德風險模型,最後,針對當前經理股票期權制度存在的主要缺陷即:過度依賴股票市場,經理的股票期權收入與公司的業績缺乏相關性這一問題提出了經理綜合業績評價模型。
  10. They pushed microsoft co - founder paul allen, ranked third last year with a value of. 4 billion, to no. 4 after he lost. 2 billion, partly in the stock market bust

    當時艾倫的凈資產達304億美元,但是后來他的資產減少了52億,其中一部分是在由於在股市的投資中失敗,因此今年他的排名下降了一位。
  11. Although there is no real option pricing trading market all across the nation, the application of the theories will enjoy the bright future because many financial tools and businesses embody the idea of the option. the main applications include : the pricing of the company ' s financing tools, including stock, bond, convertible bond and so on ; the calculation of the proportion of liability to stock in case of changing the liability a company owes to a creditor into the stock share ; the evaluation of the value of a loan and analysis of the credit risk of loans in our country from the point of option ; and the evaluation of the effectiveness of executive stock. option and the improvement of the executive stock option

    盡管目前中國還沒有期權交易市場,但由於許多金融工具和金融業務中都包含了期權的思想,期權定價理論在我國仍有廣闊的應用前景,本文對此進行了探索。主要的應用內容有以下四方面:公司融資工具,既包括傳統融資工具股票、債券的定價,也包括新型融資工具可轉換債券和認股權證的定價;債轉股業務中比例的確定,用布萊克-斯科爾斯模型和二項分佈模型兩種方法計算;貸款業務定價,並從期權角度分析我國貸款的信用風險狀況、成因;經理人期權激勵,包括其原理、對其有效性的實證分析,並引進指數期權作為改進方法。
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