查询词典 value-added

Along with economic development,especially the appearance of derived finace instruments,historical cost is becoming hard to cope with such complicated situation. Fair value is introduced to some related rules of International Accounting Standards Board and transacted widely. In 2006,fair value was lead into our new Accounting Standard for Business Enterprises - Basic guidelines as accounting standards project of the accounting measurement attributes. It generally has same range of fair value in international accounting standards,mostly tend to be like international accounting standards.

摘 要：随着经济的发展，特别是衍生金融工具的不断涌现，历史成本逐渐难以应付如此复杂的局面，国际会计准则理事会的有关准则中引入了公允价值并对其进行了广泛的运用。2006年，我国新《企业会计准则-基本准则》引入公允价值作为会计计量属性的会计准则项目，与国际会计准则中公允价值的范围基本一致，与国际会计准则趋同。

The emphasis of this thesis is to trace down evidences of American consumerism from the angle of the components which forms the main dimension of consumerism: status-pursuit by possession and consumption of commodities as automobiles, residence and fineries, which are in effect treated as the symbols of social position, for they are endowed with additional value besides the use value, that is the sign value which even surpasses the material property; and another task of the thesis is to analyze the impacts of consumerism reflected by Dreiser through his arrangement of the fate of his heroes who live in consumer culture circumstance, who inevitably are under the irresistible influence of it and who accept consumption as their only choice of self-identification; at last the attitude of the great author towards consumerism and his exploration of the significance of life will be concerned.

本文重点是探讨作品中构成消费主义的各种表现形式：通过消费华服、汽车，占有豪宅等表现社会地位的奢侈品达到身份的认同而寻求心理上的满足，因为这些物品的物质属性早已让步于其的文化属性，被赋予的符号价值取代了使用价值成为人们追求的主要因素。本文的另一个探索方向是通过把握德莱塞对作品中主要人物命运的安排，分析消费主义对存在于消费语境下的人们所产生的不可抗拒的影响以及得莱塞反映在本部作品中对消费主义的态度和对人生意义的思考。

What with labor this kind of only factor explains value is qualitative, with work time this kind of only capacity explains the quantity of value, achieving those who create value is " overall laborer ", its are potential frame of reference is individual worker.

用劳动这种唯一的因素来解释价值的质，用劳动时间这种唯一的量来解释价值的量，创造价值的是&总体劳动者&，其潜在参照系是个体劳动者。

NPAs can be classified financial NPAs and economic NPAs according to their original causes. Financial NPAs are originated frorn the fictitious nature of NPAs and the relatively independent movement of NPAs. The financial bubble or loss is the gap between the price of financial assets and the value of their corresponding real assets. The economic NPAs are resulted from devaluation of corresponding real assets, and the economical bubble or loss is the gap between the face value of the financial assets and the value of their corresponding real assets.

不良资产按其形成于内因还是外因，分为金融性不良资产和经济性不良资产，金融性不良资产是由于金融资产本身的虚拟性以及金融资产自身相对独立运动形成的，相应的金融性泡沫或损失是金融资产的价格超过与其对应的实际资产的名义价格部分；经济性不良资产是经济原因导致的对应实际资产贬值而形成的不良资产，经济性不良资产的泡沫或损失是对应实际资产价值低于金融资产帐面原值部分。

When the going-concern value of purchased firm exceeds its liquidation value, purchased negative goodwill is more related with value factors of the firm, otherwise more related with transaction cost and liquidation expenses.

当被并企业的持续经营价值大于清算价值时，合并负商誉与企业本身的价值因素更相关；反之则与交易费用、清算成本更相关。

But not all website is real PR value, some websites are depending on the website that hijacks the PR value that come and tall PR value to exchange a link namely.

但是并不是所有的网站都是真实的PR值，有的网站就是凭借着劫持来的PR值和高PR值的网站交换链接。

Corporate market value that departures from intrinsic value influences managers ' behavior and thus holdbacks corporate value creation.

背离了公司真实价值创造效率的市场对公司的价值预期强烈影响到公司经理人的投融资和经营行为，阻碍了公司下期的价值创造效率。

Corporate market value that departures from intrinsic value influences managers behavior and thus holdbacks corporate value creation.

进而，本文采集中国上市公司数据，验证本文提出的有限理性对公司定价的影响机理，实证研究发现：1、中国证券市场上，投资者不能正确判断公司价值创造的效率，从而中国上市公司的市场价值严重脱离公司价值创造的实际情况，出现公司价值创造效率越低，市场对公司的价值预期反而越高的现象。2、背离了公司真实价值创造效率的市场对公司的价值预期强烈影响到公司经理人的投融资和经营行为，阻碍了公司下期的价值创造效率。3、在公司定价偏差对公司内在价值的反作用过程中，行为成本、代理成本和制度成本使经理人理性在现实中受到限制，从而经理人的有限理性行为妨碍并降低公司再投资效率，进而妨碍了公司价值创造效率，从而影响公司的内在价值和市场价值。

Home position shear tests of slope rock, point loading tests and indoor AMD simulation action tests in XingQiao concave slope had show shearing strength and coherence between body layers of quartz sandstone decrease by 13.2%~21.3% after attacked by AMD, the angle of internal friction between layers is decreased by 5.0%~7.5%, in general, AMD affects the rocks mechanical property at range of 60~100m interior the perpendicular slop. Data analysis shows: 1 The actions to slope are major focused on zone of weakness, shearing strength of slope foot and AMD centre are reduced by 52% and 64.7% separately. 2 The explosion stress wave of long distance field has obviously increasing influence to disturbance amplitude value of slope with increasing of the slope height and distance, the response of the top of slope and fault region are obvious as well as damage effect; the foot of slope is with smallest disturbance amplitude value, the disturbance amplitude value of the step close to free face is obviously bigger than the interior of slope. 3 With the coupling effect of the AMD and explosion loading, the stress distribution inside of slope mainly presents characters of explosion stress field; the area affected by AMD becomes a weak area of shearing stress.

新桥深凹露天矿边坡岩体的原位剪切试验、点载荷试验、室内模拟AMD作用试验表明：AMD蚀化后的石英砂岩，岩体层面间的抗剪强度和粘聚力减小的幅值约为13.2%~21.3%；层面间内摩擦角减小幅值在5.0%~7.5%之间；AMD一般影响垂直边坡体内部在60~100m范围内的岩体力学性质数值分析表明：AMD对边坡体的作用主要集中在弱化区域内，边坡体的底脚和AMD作用中心区域的剪切应力减少了52.0%和64.7%；(2)随着边坡体高度和距离的增加，远场爆炸应力波对边坡扰动幅值的增加趋势明显，边坡顶部和断层部位的响应突出，损伤效应明显；边坡底脚扰动幅值最小，临空面附近台阶的扰动幅值明显大于边坡体内部；(3)AMD与爆破荷载耦合作用后，边坡体内部的应力分布主要呈现出爆炸应力场的特征，AMD影响区域形成了一个剪切应力弱区。

The iodine value of milk fat usually varies between 28 and 40, the lowest value being observed with hard fat in the winter and the highest value with soft fat in.

乳脂肪的碘值在28—40之间变化，在冬季的硬脂中可测得最低碘值，在夏季的软脂中可测得最高碘值。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。