资产

Asset Asset Valuation New General Accounting Standards Future-oriented Attribute

资产；资产计价；新会计准则；未来属性

There are two means to measure the average prices of the assets in an Asian option theoretically:with the arithmetic average and with the geometric average.

亚式期权有两种理论上的表示方式，即采用算术平均法计算资产价格的平均值和采用几何平均法计算资产价格的平均值。

Firstly, we set a barrier to the underlying asset price under the assumption of common Asian options, the average period begins at the first time when the underlying price hits the barrier. We give a closed-form formula for the Asian call options price with fixed strike price in the case of continuous geometric average and in the case of discrete geometric average.

首先，在其它假设条件与一般亚式期权相同的条件下，对标的资产的价格设置了一个障碍，当标的资产的价格第一次越过障碍时，平均周期开始，得到了连续和离散两种情况下，具有固定执行价格的几何平均亚式看涨期权价格的封闭解。

In early 1995, Morgan Grenfell Asset Management appeared to be an increasingly successful asset management firm.

在1995年初，Morgan Grenfell资产管理公司看起来仍然是一家不断取得成功的资产管理公司。

The sorts of assets shall be determined by considering whether the nature or function of the assets in production and business operation are identical or similar.

资产类别应当以资产在企业生产经营活动中的性质或者功能是否相同或者相似为基础确定。

The increased risk and illiquidity has also lead to a spike in volatility, contributing to the higher margins.

与日俱增的风险以及流动性降低引起了资产价格波动性，对于那些高保证金的非流动性资产尤其如此。

A if it is a sell Transaction, and due to illiquidity in the relevant Reference Asset we are unable to borrow a

如果是"卖出"交易，而由于相关参考资产无法流通导致我们无法借贷足够数量的参考资产以结算

This paper analyses the problems in the management of capital assets and immaterial assets in colleges and universities, and discusses the countermeasures of how to strengthen assets management.

分析高等学校固定资产和无形资产管理存在的问题，讨论加强资产管理的对策。

It was a new but emergent research that how to manage health immaterial assets and establish related rules.

卫生无形资产的管理虽然属于新课题，但种种迹象表明应如何管理卫生无形资产、当制定怎样的管理对策已迫在眉睫。

The third, the key factor of the asset competition ability, should be the brand in the immaterial assets.

资产竞争力的核心要素，应为无形资产中的品牌要素。

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。