查询词典 asset valuation

Research on asset liability management is summed up from domestic and overseas banks asset liability management, insurance and pension plan, long-term financial planning issues and multistage financial asset allocation in this paper. Application of scenario generation and stochastic programming in multistage asset liability management is also discussed.

在我国的经济背景下，考虑未来的不确定性，对我国养老金资产负债管理、银行资产负债管理、投资基金的资产配置及个人财务计划问题进行了研究，即(1)在资产负债管理随机规划模型的基础上，根据国内实际情况，改进了模型的约束条件，建立了适合国内情况的资产负债管理模型。

In the second section,Ianalysis the pattern of interest transportation,point out that the purchase and sale ofmanufactures,trusteeship management,contract management,leasehold management,relevant assure,the capital impropriate,the permute of asset,the purchase of asset,thefranchise of trade mark,the transfer of immateriality asset,the integrate serve,theparent company's use of the asset to purchase the new stock and the donation of assetare the primary ways of the related party transaction of listed company.

在第二节，作者对利益输送的模式进行了分析，指出产品购销、托管经营、承包经营、租赁经营、关联担保、资金占用、资产置换、资产收购、商标的独家使用许可、无形资产转让、综合服务、母公司用资产配股、资产馈赠等十三种手段是上市公司关联交易的主要手法。

By expounding the legal doctrine of asset securitization and the complicated legal relationships among them, with the help of the comparative research on the related legal systems in our country and other countries with mature asset securitization in the world, this dissertation discusses the jurisprudential foundations and realistic significance with which our country makes housing mortgage loan as point of tangency of asset securitization, analyzes a lot of legal barriers that our country shall face when carry out securitization of housing mortgage loan under current social environment for the legal system, and thereupon the author brings up the legislative suggestions of asset securitization which conform to national conditions of our country.

本文通过阐释资产证券化的法律原理和其中所蕴涵的复杂法律关系，借助于我国与国际上资产证券化成熟国家相关法律制度的比较研究，探讨了我国以住房抵押贷款作为资产证券化的切入点的学理依据和现实意义，以及在目前的法制环境下，我国实行住房抵押贷款证券化所面临的诸多法律障碍，从而提出符合我国国情的资产证券化立法建议。

The enterprise stock rights owned by asset management companies include: stock rights obtained by asset management companies through debt-to-equity swap, stock rights possessed by asset management companies after the debt enterprise being restructured, and stock rights possessed by asset management companies by other means

资产管理公司拥有的企业股权，包括：资产管理公司对企业实施债转股后取得的股权，资产管理公司对欠债企业进行重组后拥有的股权，资产管理公司以其他方式拥有的股权

Where the report structure is changed due to enterprise recombination or for any other reason, which thus has affected the structure of one or several asset group or combination of asset groups to which the business reputation has already been apportioned, the business reputation shall be reapportioned to the affected asset group or combinations of the asset group, with the apportion method similar to that as provided for in the preceding paragraph of this Article.

企业因重组等原因改变了其报告结构，从而影响到已分摊商誉的一个或者若干个资产组或者资产组组合构成的，应当按照与本条前款规定相似的分摊方法，将商誉重新分摊至受影响的资产组或者资产组组合。

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。

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。