accounting valuation
英 [əˈkaʊntɪŋ ˌvæljuˈeɪʃn]
美 [əˈkaʊntɪŋ ˌvæljuˈeɪʃn]
会计估价；账务上之计价
双语例句
- They seemed to be content with her treatment.
他们对于她的款待尚感满意。 - In New York I learned accounting and corporate valuation on the job.
在纽约，我在工作中学会了做会计和公司评估； - Had comprehensive knowledge of China accounting and tax system, US and International accounting standard, Chinese valuation system.
对中国财务及税务体系、美国及国际会计标准以及中国估算体系有全面了解。 - The Impact of New Accounting Standards on Accounting-Based Valuation
新会计准则对基于会计数据估值的影响 - Difference between Chinese and International Accounting Principles in Oil/ Gas Asset Valuation and Depreciation/ Depletion
国际与中国会计准则油气资产计价及折旧折耗计提差异之探讨分析 - In section 2, the reason, the evaluation, the record and the report of HR were discussed in detail, in which valid HR storage accounting model on basis of salary, HR total valuation model were applied.
第二节详细论述了人力资源的增设原因、计量、记录和报告，其中选择工资为计量基础的有效人力资本存量计量模型和人力资产总体训量模型。 - The appearance of the financial derivative instrument impacts the traditional financial accounting from confirmation, valuation te disclosure because it is different from the traditional essential accounting factors.
由于衍生金融工具和传统的会计要素有所区别，因此，它的出现对传统财务会计从确认、计量到披露都带来了冲击。 - This paper summaries the latest progress and achievements on theories and methods of ocean resources accounting. The valuation methods for ocean resources and its environment and ecosystem are discussed, the corresponding models are given. The accounting frame integrated ocean resources and economy is designed.
总结了海洋资源核算领域的最新进展及其成果，论述了海洋资源价值核算方法及海洋生态环境损失价值的评估方法，建立了相应的评估模型，设计了海洋资源-经济一体化核算的基本框架。 - Because the content and the form of accounting reporting incarnate the characteristic and the valuation of accounting information system by and large at one time, we focus on the development of the accounting reporting.
由于会计信息呈报的内容与形式基本上就体现了一定时期会计信息系统的特点以及价值所在，我们把研究的重点就集中到了对会计信息呈报的演进研究上。 - This article analyses the valuation criterion of liability and the difference between liability valuation appraise and accounting book value, puts forward the methods to appraise liability valuation.
本文从负债价值评估的标准、负债价值评估和会计计量的主要差异入手进行分析，提出负债价值评估应该采用的方法。 - In the Accounting Standards for Business Enterprise No. 1& Inventory, the LIFO valuation method for inventory has been eliminated. The main reasons are: it was usually used for a tool of profits adjustment;
《企业会计准则第1号&存货》中取消了存货发出计价方法的后进先出法，其原因主要有四个，即：常被用作调节利润的工具； - This part proceeds from the accounting confirmation and accounting measurement, discusses relevant problem of the investment valuation to fund assets ( especially the special security), puts foreword the improved suggestion on improving the valuation method and accounting procedure.
本部分分别从会计确认和会计计量的角度，对基金资产（尤其是特殊证券）的投资估值的相关问题进行了讨论，并提出了改进的意见。 - Study on The Reason and The Improvements of Weakened Accounting Information in View of Assets Valuation
从资产计价看会计信息地位被弱化的原因及其改进研究 - Distinguishes Between the Assets Valuation and the Accounting Valuation
资产评估与会计计价的区别 - On the accounting principle, its accrual basis, valuation and allocation do not accord with the demands of the national economic accounting principle, too.
在核算原则上，其权责发生制、计价原则和配比原则等也不符合国民经济核算的原则要求。 - Since the issue of the Accounting System for Business Enterprises, the auditors often use the valuation depreciation as the fix assets depreciation preparation in the legal valuation and auditing for enterprises 'reorganization.
《企业会计制度》颁布实施以来，对企业改制发起设立股份有限公司，依法进行资产评估和报表审计过程中，会计师普遍简单以评估师的评估减值数据作为计提固定资产减值准备的依据。 - According to Enterprise 'Accounting Rule& Inventory, the article introduces the valuation principle and accounting methods of final inventory.
本文根据《企业会计准则&存货》分析介绍了存货的期末计价原则以及账务处理方法。 - The paper aims at seeking proper valuation patterns and methods of natural resources for microcosmic companies, and seeking a feasible way for macro and micro environmental accounting in the link of the valuation of natural resources 'depletion.
探索自然资源耗减估价在微观企业运用的模式与方法，同时探索宏微观环境会计在自然资源耗减估价上衔接与一体化的可行途径。 - But if the particular characteristics of life insurance operating and its accounting information are not considered, those methods are not useful in valuation.
但是在实际运用中必须充分考虑寿险公司盈利周期长、保险会计是“异端会计”等一系列因素，否则无法适用于寿险公司的价值评估。 - The former includes the choices of ways in settle accounts, in long run business accounting in depreciation and in stock valuation, The latter includes financial collection decision, investmens devision, profit distribution, etc.
前者主要表现在筹资决策、投资决策、利润分配等方面，后者主要表现在收入结算方式的选择，费用列支的选择，长期投资核算方式的选择，折旧方式的选择，存货计价的选择等方面； - It has gone a long history and is said to be the oldest and most common accounting valuation principle.
会计稳健性是会计的基本原则之一，它对会计实务界的影响可谓是历史悠久，被认为是最古老且最普遍的会计计价原则。 - The current accounting standards significantly change the listed companies in financial index, inevitable affect the enterprise valuation.
现行会计准则显著地改变了上市公司的财务指标，必然影响到企业的估值。 - Accounting content are natural resources stock value accounting, resource depletion value accounting and environmental degradation value accounting. Third, a comparative analysis of the existing method of valuation of resources value accounting and suggestions for improvement methods.
第三、对自然资源价值核算的现有估价方法进行比较分析并提出改进方法。 - This chapter leads to a conclusion that market value in valuation matches fair value in accounting by analyzing the economic meaning of valuation bases.
本章从评估价值类型的经济实质入手进行分析，得出了市场价值与公允价值对接的结论。 - Then, this paper expounds details from the basic principles, accounting adjustments, use method and other perspectives of these four kinds of corporation valuation models: Relative Valuation Model, Discounted Cash Flow Model, Option Valuation Model and Economic Value Added Model.
之后，详细从基本原理、会计调整、使用方法、计算公式等不同方面介绍了四种类型的企业价值评估模型：相对估值模型、现金流贴现模型、期权估值模型和经济增加值模型。 - There is always a controversy for the relationship between the fair value of accounting and the market value of valuation.
评估界对会计中公允价值与评估中市场价值的关系一直存在争议，不同国家评估准则对二者关系的界定也较为模糊。 - This paper points four aspects analyzes the fair value of the application of the listed companies influence. Namely on the listed company profit, the influence of asset quality of listed companies, the influence of the influence of accounting information and to enterprise valuation of the influence.
本文分四个方面分析了公允价值应用对上市公司的影响，即对上市公司利润的影响，对上市公司资产质量的影响，对会计信息的影响和对企业估值的影响。 - The analysis of this dissertation shows that accounting data plays a key role in corporate valuation.
本文的分析表明，会计数据在公司估价中发挥着至关重要的作用。 - Accounting attributes is a reasonable choice and effective use of asset valuation and revenue accounting to determine completion of the two missions critically.
会计属性的合理选择和有效运用是会计完成资产计价和收益确定两大使命的关键。