资产

Their sum becomes the denominator of fractions that are applied against the depreciable cost of the asset in allocating the total depreciation over the estimated useful life.

它们的总数就成为用于按预计使用寿命分配折旧总额的资产的折旧费用的分数的分母，分数的分子就是资产预计使用寿命相反顺序的单个年数。

This model deducts the influence of assets depreciation reserve on earnings in measuring total accrual. With the foundation of modified Jones model, the improved extended Jones model takes the influence of intangible assets on measurement of earnings management into account.

这一模型主要是在计量总应计利润时，扣除了资产减值准备对盈余的影响，并在修正Jones模型的基础上，考虑无形资产对计量盈余管理的影响。

The model deducts the influence of assets depreciation reserve to earnings in measuring total accural. Basedon modified Jones model, the improved extended Jones model influences intangible assets.

这一模型主要是在计量总应计利润时扣除了资产减值准备对盈余的影响，并在修正琼斯模型的基础上，考虑了无形资产对计量盈余管理的影响。

Hence from the viewpoint of economics , I am an appreciation asset, and you are a depreciation asset .

因此，从经济学的角度来看，我是赞赏的资产，你是贬值资产。

We will begin by reviewing some theoretical asset pricing using using the stochastic discount factor framework and emphasize on the contingent claim and the consumption-based model.

我们将首先回顾建立在随机贴现因子基础上的资产定价理论，并将着重研究基于消费的资产定价模型。

Chapter 2 defines the divsetiture, and then sets forth the theoretic basis and practice of divestiture.

第二章首先定义了资产剥离的概念，接着阐述了资产剥离的理论基础和实践。

The divestiture also gradually is becoming one kind of important tool to manipulate capitals for the listed companies.

而随着我国证券市场的建立和发展，资产剥离正逐步成为上市公司资产操作的一种重要工具。

The theory of divestiture will be perfect by analyzing the basic kinds of divestiture types.

通过对资产剥离基本方式的研究，进一步完善资产剥离理论。

So, in this thesis, we mainly make some theory study on divestiture, and it will be helpful to the practical operation of divestiture in our country.

本文专门针对资产剥离进行了理论探讨，对于上市公司进行资产剥离的实务操作具有一定的理论意义。

The Dollar Cost Averaging Return is calculated by comparing the total contributed amount over the specified period with the final NAV. A constant amount is used to purchase fund units at the prevailing fund price on the last

平均成本法回报的计算是在指定期内将最终资产净值比较总投资金额得出；方法是在每月最后一个交易日定额投资同一基金内，以当时基金价格购入适量基金单位，总投资金额则等於在指定期间内每月供款的总额；而最终资产净值则由在

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。