查询词典 asset valuation

This paper doesn't research on the general theory and method for valuation, while I try to find a unique way to improve and apply the traditional valuation theory and method in order to meet the need of the new background and new environment. Putting valuation into the value chain background, research on corporate valuation of node corporations of value chain and the value distribution in a value chain, through which the valuation result will reflect the value aim of those companies in value chain and establish a basis for companies to make sure their strategic positions in value chain and to plan their strategy are the main creations of this paper.

因此本文并不是研究价值评估的一般理论与方法，而是将价值评估置于价值链理念下，研究价值链结点企业的价值是否达到了预定目标，并试图建立整条价值链的价值库，以掌握价值链的价值分布问题，从而帮助企业分析自己在价值链中的战略位置，为企业进行战略目标的制定打下良好的基础。

Intuitionism admits valuation's cognitive essence, but attributes the truth of valuation to the intuition, which easily leads to relativism and occultism; emotionalism denies the cognitive essence of valuation and dispels its truth, which sounds unreasonable; prescriptivism tacitly approve the cognitive essence of valuation, hide the truth of valuation, which is contradictory in its method and its theory; the foregoing naturalism understands the cognitive essence and truth of evaluation from the angle of experience, which is rather scientific.

直觉主义承认评价的认识本质，但将评价的真理性诉诸直觉，容易导致神秘主义和相对主义；情感主义否认评价的认识本质进而消解评价的真理性，其论据是不成立的；规定主义默认评价的认识本质，隐匿评价的真理性，其方法和理论之间存在矛盾；刘易斯以前的自然主义从经验角度理解评价的认识本质和真理性，是比较科学的。

In practice, while asset managers typically continue to exercise the core asset management functions, such as investment management, the trend is to outsource all or part of the administrative functions to related or external suppliers. Asset managers are generally interested in outsourcing administrative tasks such as net asset valuation, asset inventories, pre-centralization of orders, accounting reconciliation and communications with brokers/dealers, to enhance efficiency and monitor costs.

通常，为了提高效率控制成本，资产管理公司保留投资管理等核心的资产管理业务，而将净资产估值，预先集中定单处理，银行调节帐户核对与保险经纪人沟通等管理职能部分或者全部外包给其关联公司或第三方劳务外包公司。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

At last, the author starts from the introduction of general valuation methods, mainly talked about the usage of three valuation methods on internet firms valuation: DCF, ratio method and option valuation.

文章随后举例介绍了几种常见的网络公司商业模式。

Get stock inventory valuation, including valuation, valuation of inventories and the ending inventory valuation.

存货的计价包括取得存货的计价、发出存货的计价和期末存货的计价。

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。

What's more the relations between different asset are classified to three groups which are the fundamental-derivative relation、the cross sectional relation and the comprehensive relation, on basis of which the asset pricing anomalies are classified individually to different groups.(2)The price model of the capital asset is constructed trailing the path of the asset value's incrementing and transferring. And then a three–factor model is established which can be utilized by the empirical researches. Concretely, under the capital chain, we conclude the relation between the stocks and the corporate assets is a fundamental-derivative one and the research object is the capital asset under the capital chain.

具体而言，本文在资产链的角度下分析股票和公司资产之间的"基础—衍生"关系，明确了本文的研究对象为资产链下的资本资产；建立了公司资产的价值，将公司资产和其基础资产公司的财产联系了起来，构造了资产链上第一个节点——公司资产的价值；将公司资产和资本资产进行了关联，在考虑公司资产变为资本资产的流动性增值后，建立了资本资产的价格模型；在前文资本资产价格模型的基础上进行了收益分解，基于此引入了具有长中短不同决策周期的三类投资者，在存在无风险资产和不存在无风险资产两种情况下分别建立了可用于实证的三因素模型。

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。