查询词典 asset valuation

Firstly, this paper, by the mummers, put forwards the reason of the false valuation of intangible assets from five aspects: the way of valuation, the organization of valuation, the client of valuation, the guild of valuation and government. Secondly, put forwards the opinion from avoiding the administration of government, more developing the organization of valuation, strengthening the research of theory and criteria, reforming the charge system, and making the report of valuation in strictness and norm. It can effectively prevent and avoid the false valuation of intangible assets, and accelerate exuberance and continuance development of the valuation of intangible assets.

本文针对目前无形资产评估存在的失真现象，首先从评估方法、评估机构、评估客户、评估行业和政府等五个方面系统和深入地分析无形资产评估失真产生的原因，接着从避免政府行政干涉、进一步发挥评估行业协会作用、加强评估理论和标准的研究、改革现有收费制度和严格按规范制作评估报告书等方面有针对性地提出失真解决办法的建议，为有效预防和避免无形资产评估的失真，促进我国无形资产评估健康持续发展，有着非常重要的现实作用。

"Guidance" to the norms of the Fund to suspend stock valuation information disclosure requirements, including fund management companies to use valuation techniques and other methods of valuation for the stock suspension, the notice should be temporary, In the report on a regular basis, should also be involved in the valuation model assumptions, parameters, the net asset value of the Fund and the impact of current profit and loss; the relevant parties involved in the valuation process and the staff of the division of responsibility, professional competence and a description of work experience; Fund managers involved in the decision or the level of valuation; valuation process between the parties involved in any major conflict of interest disclosure and so on.

"指导"，以基金的规范暂停股票估值的信息披露要求，包括基金管理公司利用股票停牌评估技术和其他估值方法，通知应当是暂时性的，在报告中定期，也应参与评估模型假设，参数，该基金的净资产值和当期损益的影响，有关各方在评估过程中涉及的责任部门的工作人员，专业能力和工作经验；在决定或参与估值水平的基金经理；估值之间的任何利益披露等重大冲突有关各方的进程。

Fourth, the normative guidance on the suspension of the Fund's stock valuation information disclosure requirements, including fund management companies to use valuation techniques and other methods of suspension Stock valuation should notice an ad hoc basis, on a regular basis in the report, should also be involved in the valuation model assumptions, parameters, the net asset value of the Fund and the impact of current profit and loss; the relevant parties involved in the valuation process and the staff of the division of responsibilities , Professional competence and a description of work experience; fund managers to participate in the decision or the level of valuation; valuation process between the parties involved in any major conflict of interest, such as disclosure

第四，规范指导，基金的股票估值的信息披露要求暂停，包括基金管理公司运用估值技术和其他方法停牌股票估值应该看到一名在定期报告特设的基础上，还应该在估价模型假设，参数涉及基金的净资产值和当期损益的影响，所涉及的有关各方估值过程和职责，专业能力和工作经验的描述司工作人员，基金经理参与或决定估值水平之间的任何重大的利益冲突，如有关各方估价程序披露

Fourth, the "guidance" to the norms of the Fund to suspend stock valuation information disclosure requirements, including fund management companies to use valuation techniques and other methods of valuation for the stock suspension should be carried out Notice the interim, on a regular basis in the report, should also be involved in the valuation model assumptions, parameters, the net asset value of the Fund and the impact of current profit and loss; the relevant parties involved in the valuation process and the staff of the division of responsibility, professional competence and relevant work experience Description; fund managers to participate in the decision or the level of valuation; valuation process between the parties involved in any major conflict of interest disclosure and so on.

第四，"指导"，以基金的规范暂停股票估值的信息披露要求，包括基金管理公司利用股票停牌评估技术和其他估值方法，应进行临时公告就在定期报告中，也应参与评估模型假设，参数，该基金的净资产值和当期损益的影响，有关各方在评估过程中涉及的工作人员分工负责，专业能力和相关工作经验的说明；基金经理参与或决定估值水平之间的任何利益披露等重大冲突各方的估值过程。

Asset valuation of our country began later than western countries, although develops quickly, but compare with the developed countries it still exist many differences in above-mentioned aspects:Purpose of evaluation are limited, the main purpose of patent valuation in our country are for the patent property's cost amortisation, trade and investment, besides, neglecting the purpose of patent evaluation a service management and litigation;The application of evaluation theories are subjected to a limit, the method we commonly use is income method, the world well-known evaluation organizations pay more attention to a lately theoretical application;Evaluation standards are established lagard, on the countrary, the International Valuation Standards, The Uniform Standards of Professional Appraisal Practice and the European Valuation Standards were all established very early,and have already become a careful and reasonable structure system after emendations, but the valuation standards of China does't shows the relation between accounting standards now, demand of valuators' responsibility are too brief, having no restriction to definitude the type of value, and the regulation of valuation methods of Intangible Assets is not comprehensive;The lawmaking isn't complete, our country has no complete lawmaking to carry on rules and regulations to the non-cash's property, patent infringement control are inadequate, and excessively restrict patent property contributed form.

我国资产评估行业起步较晚，虽然发展迅速，但经比较研究发现，在上述方面与发达国家仍存在很大差异：评估目的相对狭窄，我国主要以专利资产成本摊销、交易和投资为目的进行评估，忽视了专利服务管理和诉讼为目的的评估；评估理论应用受限，我国主要应用收益法，世界知名评估机构更注重新理论的应用；评估准则制定落后，无论是国际评估准则、美国评估准则还是欧洲评估准则，都制定较早，并多次修订已形成严密的结构体系，而我国在评估准则中未体现与会计准则的关系，对评估师执业责任的要求过于简练，没有对价值类型加以明确，对无形资产评估方法的规范也不详细；立法不完善，我国没有相对完善的立法对非现金出资进行规制，对专利侵权控制力不够、专利出资形式限制过多。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的做了，提出利用固定资产取得时的计价以及固定资产折旧、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limits utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to o bt ain a great tax revenue income.

企业所得税是获利企业的一项重要税费支出，因此获利企业所得税税收筹划成为税收筹划的重点。本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue inc

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。关键词：固定资产；折旧；借款利息资本化；税收收益

Nowadays, most of research are to build a transmutative Petri Nets through adding controlling place sets, controlling arc sets and controlling policy to the basic Petri Nets, while the Controlled Petri Nets could be used to argue many controlling theory problems conveniently and to induce many logically and physically supervisory and solve the Event Feedback Controlling Problems and State Feedback Controlling Problem in DEDS supervisory theory.

目前大多数的研究表现为在变形后的受控Petri网基础上，利用各种方法求得各种逻辑型、结构型控制器，解决DEDS监控理论中的事件反馈控制问题与状态反馈控制问题。

On one hand, there are discussions with the works council and union about extension of short time working up to the end of September.

一方面，有讨论，工程理事会和联盟关于延长工作时间短至9月底。