查询词典 amended valuation

This paper introduces the residual income valuation model′academic framework and various transfigurations. Based on the keystone of EVA valuation model,it sets up some frondose material valuation models,while comparing EVA model with some conventional valuation models.

从剩余收益估价模型的理论框架及其演变形式出发，在论述EVA估价法基本原理的基础上，创建了相应的评估模型，并将经济利润EVA估价法与现行的传统估价法进行了比较。

This ***** introduces the residual income valuation model′academic framework and various transfigurations. Based on the keystone of EVA valuation model,it sets up some frondose material valuation models,while comparing EVA model with some conventional valuation models.

从剩余收益估价模型的理论框架及其演变形式出发，在论述EVA估价法基本原理的基础上，创建了相应的评估模型，并将经济利润EVA估价法与现行的传统估价法进行了比较。

This paper introduces the residual income valuation model′academic framework and various transfigurations. Based on the keystone of EVA valuation model,it sets up some frondose material valuation models,while comparing EVA model with some conventional valuation models.

从剩余收益估价模型的理论框架及其蜕变情势起程，在论述 EVA估价法根基原理的根基上，创立了相应的评估模型，并将经济利润EVA估价法与现行的传统估价法进行了对比。

Customs valuation was based on general merchandise valuation-based, but different from the general merchandise business valuation.

海关估价是以一般商品估价为基础的，但又不同于一般商品的商业估价。

After that, the article expounds how the social labor value theory overcomes the theoretical hard nuts in the financial accountings:(1) it has solved the issue of conformity between the production domain and accounting domain by holding that the social labor creates the value, which decides that the domains of production and accounting should be extended to cover the tertiary industry;(2) it has solved the issue of the valuation standards in the economic accounting by holding that the theoretical value should be converted into the actual value and that only when the price of production is used as the valuation standards can the financial accounting and economic accounting have a true valuation basis;(3) it has solved the issue of creation and distribution of surplus value and explicitly points out that the power of science and technology determines that the surplus value comes mainly from the materialized labor. Only when we have a clear understanding of this point and have realized that the value of product is created jointly by the materialized labor and the laborer can we straighten out the relationship in the distribution of earning inside the enterprise and understand that the distribution on the basis of contributed capital is a reasonable choice at present.

其次，着重阐述了社会劳动价值论如何解决经济核算中的理论难题：一是解决了生产范围与核算范围的统一问题，认为社会劳动创造价值，决定了生产范围与核算范围都必须扩大到第三产业；二是解决了经济核算的计价标准问题，认为必须从理论价值转化为实际价值，用生产价格作为计价标准，才能使会计核算和经济核算真正具有计价基础；三是解决了剩余价值的创造与分配问题，并明确指出，科技的力量决定了剩余价值主要来自于物化劳动，只有认清这点，承认企业的产品价值是物、活劳动共同创造的，才能真正理顺企业的利益分配关系，才能理解按资分配是现实合理的选择。

Newly-rising means greater growth, and transiting means indeterminacy, which increases the difficulty of valuation and causes the inapplicability of some valuation methods. Yet, the stock market of China is getting more and more regularly, which increases the applicability of valuation methods.

但是，我国股市在开放和规范中成长，机构投资者的壮大、QFII的引入、股权分置改革、企业会计制度改革、更加严格的信息披露制度、以及对上市公司监管的加强和上市公司陆续推出的股权激励制度等一系列措施和现象都表明：我国股市的规范程度在提高，上市公司的质量在提高、财务透明度在提高，这都为扩大股票估值方法的适用范围提供了基础。

Inventory valuation method of accounting policy choice is to develop an important business content, choose a different method of inventory valuation reports will lead to different profits and inventory valuation, and corporate tax burden, the cash flow impact.

存货计价方法地选择是制定企业会计政策的1项重要内容，选择不同的存货计价方法将会导致不同的报告利润和存货估价，并对企业的税收负担、现金流量产生影响。

On the other hand, as a client of business valuation, the user of enterprise valuation results usually know few about the concept and functions of value type, and thus it may produce a condition of misunderstanding and misapplication of enterprise valuation results.

另一方面，作为企业价值评估的委托方，企业价值评估结果的使用者往往对价值类型的概念、作用都知之甚少，从而对企业价值评估结果可能会产生不理解或误用的情况。

Relative to the norm valuation method at the tradition, method of valuation of project volume detailed list is a kind of new valuation pattern.

相对于传统的定额计价方法，工程量清单计价方法是一种新的计价模式。

Basing on theory of comprehensive valuation, and according to valuation target and support degree of means, we set up an index system of valuation that can reflect each element of science and technology progress.

本文在分析煤炭企业科技进步特点及综合评价理论的基础上，根据系统的评价目标和所采用评价方法的支撑程度，建立能够反映煤炭企业科技进步诸要素的评价指标体系。

But this is impossible, as long as it is engaging in a market economy, there are risks in any operation.

但是，这是不可能的，只要是搞市场经济，是有风险的任何行动。

We're on the same wavelength.

我们是同道中人。