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The new system is more clearly stipulates:"The company doing the accounting should be guided by the principle of prudence demands, not more than total assets or income, less accrued liabilities or expenses, but not provision for secret preparations."

而新制度则更加明确地规定:"企业在进行会计核算时,应当遵循谨慎性原则的要求,不得多计资产或收益、少计负债或费用,但不得计提秘密准备"。

Article 17 The term "income from equity investment such as dividend and bonus, etc."

第十七条企业所得税法第六条第项所称股息、红利等权益性投资收益,是指企业因权益性投资从被投资方取得的收入。

First, we present various new convergence concepts for sequence of fuzzy random variables, including convergence sure, convergence almost sure, uniform convergence, uniform convergence almost sure, almost uniform convergence, convergence in chance measure, and their corresponding weak convergence. Second, the relations among some types of convergence are studied. Finally, we design some algorithms about fuzzy random simulations to compute the mean chance of fuzzy random event, find the optimistic value of a return function, and evaluate the expected value of a fuzzy random variable.

首先,提出了几类模糊随机变量序列的收敛性概念,包括:必然收敛、几乎必然收敛、一致收敛、几乎必然一致收敛、近一致收敛、依机会测度收敛以及与以上概念相对应的弱收敛;其次,讨论了收敛性之间的关系;最后我们设计了模糊随机模拟算法,用于计算模糊随机事件的平均机会,寻找收益函数的乐观值,以及估计模糊随机变量的期望值。

First, we present various new convergence concepts for sequence of fuzzy random variables, including convergence sure, convergence almost sure, uniform convergence, uniform convergence almost sure, almost uniform convergence, convergence in chance measure, and their corresponding weak convergence.

首先,提出了几类模糊随机变量序列的收敛性概念,包括:必然收敛、几乎必然收敛、一致收敛、几乎必然一致收敛、近一致收敛、依机会测度收敛以及与以上概念相对应的弱收敛;其次,讨论了收敛性之间的关系;最后我们设计了模糊随机模拟算法,用于计算模糊随机事件的平均机会,寻找收益函数的乐观值,以及估计模糊随机变量的期望值。

Article 11If the exchange gain or loss of any monetary item formed by an intra-group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements.

第十一条企业集团内部交易形成的货币性项目的汇兑收益或损失,不能在合并财务报表中全额抵销的,该货币性项目的外汇风险可以在合并财务报表中指定为被套期项目。

The payoff function v thus defined is proved to have supperadditivity,and the Shapley value so defined proved to satisfy axioms such as efficiency,symmetry,dummy and additivity.The fuzzy Shapley value method for profit allocation in enterprise coalitions was thus given by examples.

并证明了支付函数v具有超可加性,以及Shapley值满足有效性、对称性、哑元性与可加性的公理体系,实例证明了企业联盟收益分配的模糊Shapley值方法。

Keep Necessary Receipts Receipts which come from the purchase of necessary items for the individual with xeroderma pigmentosum should be saved for tax reasons.

保持必要的收益,收益则来自购买必要的物品,让个人与着色性干皮病,应节省税收原因。

More plausibly, as the economist Joseph Sabia suggests in a forthcoming article,"if the realised benefits of sexual intercourse are higher than the ex ante anticipated benefits, adolescents may substitute time and energy away from investments in human capital and towards investments in future obtainment of sex."

更加看似有道理的一点在于——正如经济学家约瑟夫·萨比亚在一篇即将发表的文章中所写的那样:&如果性交的实际收益高于事先的预期收益,青少年会把在投入在人力资本方面的时间和精力,转而投向未来性生活的获得。&

In view of the peaked and fat-tailed characteristics of financial return data distribution and its effect of clustering fluctuation and especially the "leverage effect" of fluctuation on VaR estimates and some efficiencies when estimating VaR with various assumptions of return data distribution,a semi-parameter approach based on EGARCH-VaR model is developed.

证券风险是指未来证券价格或收益的不确定性或波动性,证券风险管理的基础和核心是对风险的定量分析和评估·国内外研究表明,金融时间序列通常带有一些明显的特性:金融时间序列的收益率分布存在尖峰厚尾性[1]及其波动具有集群性[2];股票的价格波动还有&杠杆效应&[3]·这些显著

Summary: Company's equity valuation is a new and developing research field of accounting. it is a field in which more than one branch of knowledge overlap. In the west, scholars and practiser pay more attention to it.this paper discusses interrelated hypothesis ,rudimental form and all kinds of transfiguration of residual income valuation modelthat be extensivly applied in the related documents , and then we do an empirical research based on RIM on chinese corporation.

公司权益估价作为一个多学科交叉的会计学新兴研究领域,在西方得到了众多的理论研究者与实务工作者的关注,本文对近年来在一些国外著名会计文献中频繁出现的剩余收益估价模型的相关假设、一般形式进行了框架性的理论论述,并依据此理论框架结合中国证券市场对会计信息的决策有用性进行了实证研究。

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I didn't watch TV last night, because it .

昨晚我没有看电视,因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来,在北京的很多小区里,电梯液晶电视被撤了下来。

I'm running my simile to an extreme.

我比喻得过头了。