valuation at cost 中文意思是什麼

valuation at cost 解釋
按成本計價
  • valuation : n 估價,評價;估定價格;價值;【數學】賦值。 be disposed of at a low valuation 廉價售出[處理]。 p...
  • at : 1 Air Transport(ation) 2 【電學】 ampere turn 3 antitank 4 Atlantic Time 5 alternative technolo...
  • cost : n 1 費用;代價,價格;成本。2 犧牲;損害,損失。3 〈pl 〉訟費。vt (cost; cost)1 值,要價(苦幹...
  1. The rule for stock valuation is that it should be taken at cost price or market price, whichever is the lower.

    庫存估價的原則是:按成本價或市場價估算,兩數中取其小。
  2. When examining the subject " construction of government office buildings ", the committee are seriously concerned that due to the change in the allocation of office space of the cheung sha wan government offices from the architectural services department to the rating and valuation department ( rvd ) at short notice, the submissions of the fitting - out plans for the rvd were delayed, resulting in the grant of extension of time to the contractor, and the estimated prolongation cost of $ 3. 27 million

    在研究有關「政府辦公樓宇的建造工程」的事項時,委員會深表關注的是,由於長沙灣政府合署內原先編配予建築署的辦公地方,在短時間通知下改為編予差餉物業估價署,以政差餉物業估價署的裝修圖則延遲提交,承建商因而獲準延長完工時間,估計工程延誤引致的額外費用為327萬元。
  3. Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method

    由於成本法所固有的局限性,無法評估出資產組配成具有獲利能力的整體資產的創造性價值,因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇,並進一步對收益法的起源、方法特點和適用性進行了深入的分析;運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究,肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義,同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟,尤其不適用於產權變動為目的的企業價值評估,因而短期內不宜作為一種全新的評估方法推廣。
  4. Valuation at cost

    按成本計價
  5. Business valuation based on modern economy is one of the most difficult and comprehensive professional work in asset appraisal, but also stands for the trend of the appraisal. as china implemented planned economy all the long in the past years, the concept of business value was proposed later than other advanced countries. the study on the theory and method of business valuation we made is relatively backward. all these lead to that we merely use cost method in practice. with the improvement of market economy, the validity of cost method is challenged. hunting for appraisal methods suitable for china circumstance has become more and more urgent. this thesis presents its own opinion on the adjustment of the basic frame of theory of business valuation. for the first time, it puts systems theory into the study of the theory base, and believes that the enterprise as a compound entity has higher efficiency than the sum of its constituent, and then proposes new appraisal assumption. aiming at the obscure understan ding, it analyses a group of conception related to business valuation. after giving a whole analysis and study, this thesis indicates the income approach which emphasizes earning - capacity of a enterprise should become the correct choice of china, and makes a further study on the origin - features and feasibility of this method

    植根于現代經濟的企業價值評估是資產評估中綜合性最強,技術難度最高的業務之一,也是評估業未來的發展方向,由於我國過去長期實行計劃經濟體制,企業價值概念的提出和運用時間較晚,缺少現代經營理念的積累,企業價值評估的理論與方法的研究比較滯后。本文試圖以理性分析和案例分析相結合的方法,系統研究和分析企業價值評估的基礎理論及其現實條件下,適應我國經濟發展的評估方法,以期為構建有中國特色的企業價值評估理論和方法體系做一些有益的探索。文章以企業價值評估的基本概念為起點,在對眾多關于企業性質的學說和理論觀點進行概括抽象的基礎上,指出了整體性、持續經營和盈利性是企業的重要特徵,依據企業的整體性運用系統方法闡明了企業的價值大於組成企業的單項資產價值之和,據此提出了反映企業價值評估特點的有機組合增殖假設;依據盈利性的特點,強調了企業價值評估的核心應為企業的獲利能力,而不是組建企業的成本;對企業價值、企業價值評估含義、特點的論述以及對相關概念的辨析表明了作者的個人觀點和文章的基本定位,而從評估目的入手劃分的以產權變動為目的的企業價值評估和以財務決策為目的的企業價值評估與企業價值評估的假設、評估核心共同決定了評估方法的選用。
  6. 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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