时间价值

The basic forms of options are calla and puts. The price of options is composed of internal value and time value.

期权是衍生金融工具中比较独特和完美的一种，期权价格包括内在价值和时间价值，人们常用的期权定价模型即著名的布莱克一斯科尔斯期权定价模型。

When the time reaches to the option expiration date, there is no more time value for that option.

当期权到期的时间到达，没有更多的时间价值，选择。

First, through the MM model and adjusted MM model, a fundamental firm value model is set to reflect capital structure and financial risk on the basis of time value.

首先从MM模型以及修正的MM模型入手，以时间价值为基础建立反映资本结构与财务风险的企业价值基本模型。

2If the call option is an out-of-the-money option, the liability formed by its continuous involvement shall be measured in accordance with the residual value of the sum of total fair value of the transferred financial asset and the fair value of the put option less the time value of the call option.

该看涨期权是价外期权的，应当按照所转移金融资产的公允价值总额和看跌期权的公允价值之和，扣除看涨期权的时间价值后的金额，计量继续涉入形成的负债。

1If the call option is an in-the-money option or at-the-money option, the liability formed by its continuous involvement shall be measured in accordance with the residual amount of the sum of option exercise price and the fair value of the put option less the time value of the call option; and

该看涨期权是价内或平价期权的，应当按照看涨期权的行权价格和看跌期权的公允价值之和，扣除看涨期权的时间价值后的金额，计量继续涉入形成的负债。

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

This paper demonstrates arbitrage strategy spread between time value and space value based on TXO(Taiwan Stock Exchange Capitalization Weighted Stock Index)in order to find maximums profile and lowest risk space in the real index market.

本文针对台指选择权在实务上之时间价值和空间价值的交易策略价差模型加以探讨，以发现最大获利点和最低风险空间。

Studies have shown that the value of Japanese yen as international reserves are better than the U. S. dollar, Euro, Pound Sterling and other international reserve currencies viewed from both the market value and the time value.

研究表明，无论是从市场价值还是从时间价值考察，日元作为国际储备的价值都优于美元、欧元和英镑等国际储备货币。

According to the current theory,time is considered as the major variable while interest rate has been supposed as constant which,however is uncomplying with the realistic society economy system.

在现行资金时间价值理论中，时间被视为主要变量，而利息率则被假设为常数，这种处理方式与现实社会经济系统是不符合的。

Present value is the value on a given date of a future payment or series of future payments, discounted to reflect the time value of money and other factors such as investment risk .

现值是在给定的利率水平下，未来的资金折现到现在时刻的价值，是资金时间价值的逆过程。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。