- 更多网络例句与资产现值相关的网络例句 [注：此内容来源于网络，仅供参考]
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In this article,we focus on the equity valuation.income approach as one of basic methods of asset valuation,which results is the present price of the company's future earnings.as one of major parameters in income present value model,the discount rate has great influence on the final results of the assessment.
收益法作为资产评估的基本方法之一，其结果反映的是资产创造的未来收益在现时的价格。而折现率作为收益现值法模型中的重要参数，其确定对评估结果的公允性有很大影响。
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It shows the classes and the definiens ofthe intangible assets .The appraisal methods play the role and itslocalization in appraisal works. It chiefly introduces the applicationof the present return value in evaluating the series of prescriptionsin a hospital.
在这一部分，介绍了无形资产的分类、概念，基本的评估方法及各种方法在评估无形资产中的作用和局限性；重点介绍了收益现值法在评估我省某一医院的一系列中药方中的应用，由于此系列药方应用情况不同，在评估中采用的方法也不尽相同，给评估造成一定的难度。
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The leased assets are usually valued at the present value of future cash flows generated from the assets.
租赁资产通常是以来自于该资产的未来现金流的现值来计量的。
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Under uncertainty which the enterprise asset value follows an exogenous stochastic differential equation, total value of the enterprise equals to asset value added to present value of tax sheltering about coupons, minus present value of bankruptcy costs.
在企业资产价值由一个随机微分方程来描述的不确定环境下，企业总价值等于企业资产价值加上债务息票支付的免税现值减去破产成本的现值，而息票支付的免税现值与破产成本的现值均为企业资产价值的未定相机权益，并依赖企业内生破产时资产价值。
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Therefore, it can be regarded as a great improvement of the investment decision-making theory and methods .This article makes a systematic research on real options theory and method and its application, including the following several main aspects:Firstly, it makes a detailed discussion about the common theoretical basis of financial options and real options, including no-arbitrage equilibrium principle, risk-neutral definition, complete market and dynamic tracking.Secondly, it analyze three basic characteristic of investment decision-making in modern market economic system: irreversibility, uncertainty and flexibility, and from the angle of their mutual quantitative and qualitative interactions, it makes a comparison between the traditional NPV methods and real options methods and makes a summary of the general analytical methods of real options.Thirdly, it discusses the all elements in the application of real options such as the ^leakages in value of real assets, basis risk, and private risk, and furthermore, it attempts to put forth a normalized strategy of its application and construct a basic framework of its application.Fourthly, it applies real options theory to strategetic investment of enterprises and the buy-out of company, putting forth a value model for strategetic investment program and making a concrete analysis of its application to buy-out. Furthermore, it advocates that a flexible investment decision-making system should be setup according to real options theory in our country.
本文对实物期权理论和方法及其应用进行了系统研究，主要内容包括如下几个方面：(1)详细讨论了金融期权和实物期权共同的理论基础，主要包括无套利均衡原理、风险中性定义、完全市场以及动态复制方法，对这些理论方法的探讨既是本文的出发点和基础，它们提供了研究实际应用实物期权的一个基准点，也是贯穿全文的线索和灵魂；(2)分析了现代市场经济体系中投资决策的三个基本特征即不可逆性、不确定性和时机选择，并从它们数量上和质量上相互作用的重要意义的角度，分析了传统的净现值法与实物期权方法的差异，指出了净现值法在不确定环境中存在的缺陷及实物期权处理投资灵活性的价值，并将净现值法纳入实物期权投资分析决策体系当中，总结了企业投资决策实物期权的一般分析方法；(3)探讨了实物期权应用中要考虑的各种要素，如实物资产的价值漏损、基差风险和非市场风险等，并进一步提出了实物期权应用的规范化策略和构建了一个实际应用实物期权方法的基本框架，尝试将期权的基本原理与企业在现实经济环境中投资决策的要素结合起来，从而可以在一定程度上超越期权的复杂的数学计算而汲取期权思想的精华，从而促进期权决策方法在实际投资决策中的应用；(4)将实物期权方法应用于企业战略投资，得出了战略投资项目的价值模型，指出可以将实物期权理论和方法应用于企业并购，分析了应用的具体方面，并提出应根据实物期权理论建立一套适合我国企业的灵活的投资决策系统。
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Researching the hospital"s tangible assets, we choused 6 ways of estimating the assets, including the AHP, DEA and so on. Researching the hospital"s incorporeal asset, we choused 5 ways of estimating the asset, including the market method, the cost-reset method, the whole-estimate method and so on.
对军队有形资产的研究中，选取了6种常用的评价方法，包括AHP、Gini-Style法、专家咨询法、统计学描述性分析法、DEA、标准测量法；而在军队无形资产评估中使用了重置成本法、市场法以及收益现值法等。
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This paper studies different oil and gas resource assets valuating method in detail by means of comparatively-analysis, synthesis-conclude and deduction-illation.
本文针对原收益现值模型的不足之处，借助技术经济学和数学的方法建立了&油气储量资产价值评估的改进收益现值模型&。
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Article 14 Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency.
第十四条预计资产的未来现金流量涉及外币的，应当以该资产所产生的未来现金流量的结算货币为基础，按照该货币适用的折现率计算资产的现值
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We think that recognition criteria of impaired assets are combination of two-dimensional plane of the probable recognition criterion and the economic recognition criterion, while the permanent recognition criterion is a special case in which its probability is near 100 percent.
资产减值会计极大地增强了相关性，其最大的缺陷是有所削弱可靠性，但这种所失是以提高相关性为前提的，资产减值会计必须在二者之间作出抉择；资产减值会计是在现有条件和环境下对历史成本模式的改良，是现值会计模式一定条件下的提前运用；它突破了收益确定中的实现原则；是稳健原则在资产领域重要而具体的、系统的运用。
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Article 7When 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.
第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。
- 更多网络解释与资产现值相关的网络解释 [注：此内容来源于网络，仅供参考]
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bonus issue：发行红利股
即通过估 算企业或资产未来的净收益, 折算为净现值(NPV);或指根据董事会的决议,将历年滚存的净收益即留存收益 (retained earnings),以发放股票股利的形式转为股本,即发行红利股(bonus issue)或称资本 化股票发行(capitalization issue).
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capitalized value：资本化价值
资本化价值(Capitalized Value) 亦称折现未来现金收入、未来现金流转贴现值,或现值. 资产的列报,按照其在正常经营中所能产生的未来现金流入净额的贴现价值. 负债的列报,按照其在正常经营中予以偿还所需邮电所未来现金流出净额的贴现价值. 当预期的现金
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capture：捕捉
现值本身只不过是迫不得已的情况下"捕捉"(capture)资产公允市价的手段而已. 因此,公允价值的本质是资产内在的客观价值,而这个客观价值就是资产的当前市价,这才是对公允价值的正确理解. 公允价值的第二个创意,表现在会计反映上坚持动态反映,
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carrying amount：帐面价值
)的测试,如果可收回价值低于该CGU的帐面价值(carrying amount),该差额按以下顺序分配:1、该资产组确定减值的资产(如已经毁损的资产);2、分配到该CGU的商誉;3、按比例分配到其他资产,但每项资产都不得减至低于可处置净额和未来现金流净现值的较高者.
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future value：未来值
投资(Investment) 为了获得可能但并不确定的未来值(Future value)而作出牺牲确定的现值(Present value)的行为. (William F.Sharpe,1990年获得诺贝尔经济学奖) 金融工具:原生金融工具、衍生金融工具现代投资理论:资产组合理论、资产组合的风险与收益、资本资产定价模型市场的有效性、宏观调控市场、机...
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historical cost：史成本
虽然讲会计在资产计量上有历史成本(Historical Cost)、现时成本(Current Cost)、可变现价值(Reliable Value)和现值(Present Value)等不同的计量基础. 但由于基金资产主要是以现金和流动性很强的股票和债券等金融资产的形式存在的,
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net loss：净损,净损失
2585 net income to total assets ratio 净收益对资产总额比率 | 2586 net loss 净损,净损失 | 2587 net present value 净现值
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Present value：折現值
更具体地说,内在价值指的是资产在它存续期间所能产生的现金流量折现值(present value)40.0、 盈余品质一般由五项条件构成:盈余的持续性(persistence)越高,则品质越好;盈余的可预测性(predictability)越高,则品质越好;盈余的变异性(variation)越低,
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Q. A. net quick assets：速动资产净额
PV method net present value method 净现值法 | . Q. A. net quick assets 速动资产净额 | QB no qualified bidders 无合格投标人
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residual value：剩余价值
因此它区别于账面价值或企业价值. 它是资产购买方在净现值之外考虑的因素,是战略价值. "企业资产"这一栏在投资初期尤其重要,因为这一阶段的退出往往和收购联系在一起. 企业应该为其潜在收购者就"剩余价值"(residual value)提一个明确的定义.