查询词典 valuation theory

The result states that corporate stock acquisition is more marketing than national stock acquisition. In the acquisitions, the different view between consignee and alienator makes the difference on valuation base. Commodity price theory tells us that alienators sell commodity for the value, while consignee buy commodity for the using value.

从国有股和法人股的分组情况来看，国有股收购价格同每股净资产的相关性更为明显，而法人股同收益指标的相关性较为明显，证明法人股收购的市场化程度高于国有股收购。

Labor Value Theory of classical economics and Supply and Demand Equilibrium Theory of modem western economics are the foundation of asset valuation.

古典经济学中的劳动价值论和现代西方经济学中的供求平衡价值理论是资产评估的理论基础。

Discount rate for the calculation there are a lot of controversy in particular, the use of methods which discount rate the estimated return on assets that are reasonable, there are many theoretical point of view, the actual operation of the application of different papers from the asset valuation the theory and practice of starting.

而对于折现率的测算尤其存在许多的争议，采用哪种方法进行折现率即资产回报率的测算是合理的，理论界有很多的观点，实际操作中也有不同的应用本论文从资产评估理论和实践出发。

Three ways were first put forward to describe QoS preference information based on the theory of multiple-attribute decision, which were orders vector, AHP matrix and language valuation collection, and the concrete methods of conversion and computation were given out.

基于多属性决策理论，首先提出了QoS偏好信息的三种描述方式：序关系向量、AHP矩阵和语言评价集合，并给出了相应的转化和计算方法。

With the market scale enlarging, innovation deepening, market practice standardization and investors' structure improving, value investment has gradually become the main investment concept in the market, furthermore, a company's fundamental has become the key determinant in share pricing, and various pricing models on company's intrinsic value have gradually being used in company's initial public offering. Efficient Market Theory is one of the basic principles in modern finance theory, therefore the judgment on the market efficiency greatly affects the choosing and applying of valuation models.

随着证券市场规模的壮大、市场运行的规范、市场创新的深化、投资者队伍结构的改善以及国际化进程的加快，价值投资逐渐成为市场的主导投资理念，公司基本面开始成为股票估值的重要因素，在公司股票首次公开发行（initial public offering， IPO）中，基于公司内在价值评估的各种估值模型则在实践中逐步得到应用。

In this segment, with the problem which derivated by the superiority of companys personality, it points out the formation of this theory, then, it summarizes the valuation of this theory.

在这部分内容中，由公司法人制度的优越性以及随之而产生的问题，进而引出了公司法人人格否认的产生，随后概括总结了公司法人人格否认理论的价值功能。

Under the present situation, introduce the real options theory to the valuation fields has important meanings on the theory and practical significance.

因此，在这样的形势下，将实物期权思想引入到我国企业价值评估领域，在理论上和应用上都具有重要的意义。

The third chapter introduces theory base and key aspects of VFR, analyses the match of valuation base which disturbed the valuation profession and the accounting profession for a long time.

第三章介绍以财务报告为目的的评估的理论基础和业务要素，并对困扰评估界和会计界的价值类型对接问题进行分析。

The theory of option is introduced when value of opportunity is valuated, especially Black-Scholes model, which resolve the problem of valuation of opportunity and lay a good foundation for valuation of Internet enterprise.

针对机会价值的评估，引入期权理论，特别是Black-Scholes的期权定价模型，较为成功地解决了机会价值评估的问题，为网络企业整体价值的评估做了很好的铺垫。

Therefore, reviewing theory base on nationality ideas of Kodaly Zoltan, Karl orff and Emile Jaques-Dalcroze these three music education systems as a cut-in point, firstly use psychology, sociology and philosophy as basic theory to process macrocosmic comparative argumentation to three system music education ideas, then process microcosmic theoretic logic discursion to a few basic fields which influence sight singing and ear training course teaching aim, teaching content, teaching implementation and teaching valuation to confirm most correlative and effective information sources of teaching practice based on nation musicality of sight singing and ear training; once more describe actuality of teaching practice based on nation musicality of sight singing and ear training in our country and demonstrate these basic subjects (psychology, sociology and philosophy) with sight singing and ear training teaching relations and actual meanings of music teaching to further propose development direction and actual problems faced with teaching practice based on nation musicality of sight singing and era training in our country.

由于音乐学科教育学研究与哲学、美学、社会学、心理学、教育学、物理学、历史学、民族学等多种学科有着密切的联系和交叉，因此，从考察柯达伊、奥尔夫、达尔克罗兹(Emile Jaques-Dalcroze)三个音乐教育体系民族性理念的理论基础作为切入点，首先从宏观上对三个体系的音乐教育理念进行以心理学、社会学和哲学为基础理论的比较论证；继而从微观上对影响以视唱练耳课民族性教学的目标、教学内容、教学实施、教学评价的一些基本领域进行理论上的逻辑推理，确定与视唱练耳民族音感教学实践最相关的和最有效的信息来源；再对我国视唱练耳民族音感教学实践现状进行描述，论证这些基础学科与视唱练耳教学的种种关系及对音乐教学的实际含义，进一步提出我国视唱练耳民族音感教学实践所面临的具体问题和发展方向。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐