查询词典 net asset

The recoverable amount of an asset is the greater of its net selling price and value

资产的可收回数额为净出售价与使用值两者中的较高者。

The recoverable amount of an asset is the greater of its net selling price and value in use.

资产可收回数额是出售净值及使用值二者中之较高者。

Its Pleiad fund is a multi-strategy fund of hedge funds whose investment objective is to achieve a net return of 200 to 300 basis points over Libor – but with low volatility and limited correlation to traditional asset classes.

它的Pleiad 基金是一只多策略对冲基金的基金，投资目标是在低波动性、与传统资产级别相关性较低的情况下，达到高于伦敦银行同业拆借利率 200至300基点的净回报率。

In order to avoid the limitation of using only Tobin's Q to evaluate marketing performance and return on equity to evaluate financial performance, this paper introduces factor analysis to calculate synthesized performance, successfully processing totally 12 original indexes, such as return on net sales, average return on equity, return on total assets, per share earning ratio, current ratio, quick ratio, debt to assets ratio, rate of stock-turn, accounts receivable turnover, total asset turnover, main business growth rate, and total assets growth rate.

为了避免单纯使用托宾Q值度量企业市场业绩以及使用净资产收益率等单一财务指标度量企业财务业绩的缺陷，该文运用了因子分子法求得上市公司的综合绩效，成功地对总共12个原始绩效指标，如销售净利率、平均净资产收益率、总资产报酬率、每股收益、流动比率、速动比率、资产负债率、存货周转率、应收账款周转率、总资产周转率、主营业务收入增长率以及总资产增长率等进行了处理。

Financial perspective is based on the incremental discounted future cash flows that woula result from a branded product's revenue over the revenue of an unbranded product.The asset representing the brand is included in the firm's assets on the balance sheet.the finacial perpectives also adopt the financial market value_based technique to estimate a firm's brand equity.one of the most publicized fiancial methods is used by Finacial World in its annual listing of worldwide brand valuation.Financial World's formula calculates net brand-related profits and assigns a multiple based on brand strength.

财务的角度，是基于增量贴现未来现金流量即woula结果从一个品牌的产品的收入超过收入的一品牌产品的资产，代表品牌是包含在该公司的资产就平衡sheet.the金融perpectives也采取财政市场value_based技术来估计一个公司的品牌equity.one的最宣传fiancial方法是用金融世界，在其年报上市的全球品牌valuation.financial世界的公式计算的净品牌有关的利润，并指派多基于品牌strength.obviously ，强大的品牌，更高的多重应用的收益。

If trade,finish, cent is numerous remain main asset to be net of good Ye of the adcraft on the largest network and cinema. 2007, this share capital is cent numerous bring near half business income, but created only be less than 30% gross profit.

若交易完成，分众剩下主要资产为最大网上广告代理商好耶网和影院。2007年，此部分资产为分众带来将近一半营业收入，但是仅创造了不到30%毛利。

Some views think MBO have cheating operation that lead to the state assets losses; I think MBO , as a kind of comparatively ripe system , its must not cause the loss of state assets , the objective factor influenced state assets price is much, higher or lower than net assets price may not reasonable , may not unreasonable either, the cause leading the loss of state asset is unsufficiency condition and not canonical means. We should consider interior employee especially outstanding the historical contribution factors of administrators.

笔者认为MBO作为一种较为成熟的制度，其本身并不必然导致国有资产流失，但国内影响国有资产合理定价的客观因素多而复杂，国有资产转让价格高于或低于净资产未必合理，也未必不合理；国有资产流失的原因是在条件不充分的情况下，用不规范的方法实施MBO；某些企业作低价是因为考虑了内部职工尤其是优秀管理者的历史贡献因素；当前首要目标是改制，提高社会整体经济效益，应在合理范围内以法律形式明确管理层收购价格优惠制度，促进MBO的顺利进行。

The annual depreciation charge under this method is calculated by applying a percentage to the net book value of the asset as at the end of the previous year.

这个方法下的每年的折旧费用是用每年的前一年年末资产的账面净值乘以一个百分比计算出来的。

The advantage of Straight-line method is simple and clear,liable to be master,but its defect is don't consider use intensity and level of assets;Under the Sum of the years digits method,the accountant applies a depreciable fraction to the net value of an asset to obtain the depreciation charge for that year.

直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；年数总和法是以递减分数作为折旧率，分别乘以固定资产净值的折旧方法。

Reporters that, in order to fund more real net worth, the valuation of the China Securities Industry Association fund organizations in the industry working group on the strength of foreign stock valuation method used for a preliminary study on the basis of The introduction of index gains law, company law than the market price of the model law, capital asset pricing model, and other four methods for fund companies for information.

记者说，为了更加真实的基金净值，对中国证券业协会工作的外国股票估价为1的基础上，初步研究小组使用的方法的优势产业基金组织的估价该指数收益法的引进，公司法律以外的示范法，资本资产定价模型的市场价格，和其他4种方法对基金公司的信息。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。