fair net
英 [feə(r) net]
美 [fer net]
网络 公平网
双语例句
- Fair Message-passing Parallel Program Design with Petri Net
公平消息传递并行程序设计的Petri网方法 - Accounting for the excess of the aggregated fair value assigned to net assets over the purchase consideration;
对净资产公允价值总额超出购买对酬部分的会计核算； - The acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation.
购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。 - Hedges are classified as fair value hedges, cash flow hedges, and hedges of the net investment in a foreign operation, and the accounting is similar to the IAS39 requirements.
套期保值分为公允价值保值、现金结算保值、以及涉外净投资的套期保值，其会计方法与《国际会计准则》第（39）的要求相类似。 - Any non-controlling interest in an acquiree is measured at fair value or as the non-controlling interest's proportionate share of the acquiree's net identifiable assets.
被收购方的非控制性权益可以按照公允价值或者非控制性权益在被收购方可辨认净资产所占比例进行计量。 - Accounting for the difference between cost of acquisition and the fair values of acquisition and the fair values of the net identifiable assets acquired;
收购成本同已收购可盘点净资产公允价值之间的差额会计； - Historical cost, fair value, replacement cost, net realizable value, present value.
历史成本，公允价值，重置成本，可变现净值，现值。 - To be fair, that should save some public money, though given the negative net value of the Kanebo rump, probably not much.
公正地说，这样做会节省一些公共资金，但考虑到嘉娜宝遗留的资产净值为负数，可能也节省不了多少。 - Fair values of the net identifiable assets;
可盘点净资产公允价值； - As the acquired is traded as an organic whole in mergers and acquisitions, the price the acquirer pays is often greater than the fair price of the identifiable net assets of the acquired, thus forming purchased goodwill.
由于并购时，被并购企业是作为一个有机整体进行买卖的，因此，并购企业支付的价格往往会大于被并购企业可辨认净资产的公允价值，形成外购商誉。 - If every bank obtains same information by the way of information sharing, fair competition will encourage the immergence of industrial average profit. 2 net capital profit rate and average profit rate, the two indexes of capital utilization, have been improved to some degree.
但是本地银行占有信息租金的前提条件是银行之间没有信息共享。反映资本使用效率的两个指标，即净资产收益率和平均销售利润率，都不同程度的得到改善； - Open, justness and fair trade market of construction products, developed engineering cost information net and perfect system and rule of law are the corresponding outside environment of popularizing of list of quantities pricing.
公开、公正、公平的建筑产品交易市场、发达的工程造价信息网以及完善的相关制度法规是推广工程量清单计价模式应具备的外部配套环境； - The second is using balance method to calculate the value of enterprise credit asset, that is to use the difference between the total value of the enterprise and the fair value of the net asset.
第二种方法是采用差额法来计算企业的信用资产价值，即以企业的整体价值与企业可辨认净资产公允价值的差额，来作为企业信用资产的计量价值。 - And in the indirect way goodwill can be measured as the excess of the value of the whole company over the fair value of net assets.
间接计量模式下对商誉的计量主要是通过企业整体价值扣减可辨认净资产的公允价值。 - The acquired enterprise would sell net assets one by one instead of selling them in a basket if the fair value of the net assets of the acquired enterprise is higher than the acquisition cost.
如果被并购企业可以辨认的净资产的公允价值之和大于收购企业的收购价格，那么，被并企业就会将净资产逐项出售，而不会再像存在正商誉那样将净资产一揽子出售。 - Concept of weak fair net is given in this paper, and a set of necessary and sufficient conditions which can be used to decide whether a Petri net is a weak fair net is put forward.
本文提出了弱公平网的概念，并给出了判断一个Petri网是否是弱公平同的一组充分必要条件。 - Based on a digital signature with message recovery, we present a new fair non-repudiation protocol with features of security, efficiency and economical use of net resources.
基于一个新型的消息恢复的数字签名方案，提出一个安全高效且节省网络资源的公平不可否认协议。 - This paper combines international accounting standards and accounting standards of USA nad UK with accounting practice, probes deeply into how to decide purchase cost and fair and equitable value of net asset under purchase accounting, examines problems and applicable scope of purchase accounting.
本文结合国际会计准则，美、英等国的会计准则和会计实务，深入论述了购买法下购买成本及所取得净资产公允价值的确定、购买法存在的问题及适用范围等问题。 - The thesis summarizes the three patterns of net-mediated communication of commentary, discussing the crisis of information environment caused by the communication, and suggests to establish fair comment as a key ethical rule during net-mediated communication of commentary.
本文概括了网络言论信息传播的三种形态，论述了网络言论传播引起的信息生态危机，探讨在互联网上建立网络言论信息传播的核心伦理准则&公正评论。 - Equity investment variances are effected by three factors. They are the cost of investment, the fair value of identifiable net assets of invested unit and its book value.
股权投资差额受三个因素影响，即企业投资成本，被投资单位可辨认净资产的公允价值，被投资单位可辨认净资产的帐面价值。 - A relation that is weak fair but not fair in a Petri net is called meta fair relation. Concepts of meta fair Petri net and meta fair net can also be obtained.
Petri网中的弱公平但不公平的关系称为亚公平公系，由此可引伸出亚公平Petri网和亚公平网等概念。 - Extended Fair Relation in Petri Net
Petri网中的广义公平关系 - And the smaller proportion of fair value change gains and losses to net profit, the higher the future return on investment; On the contrary, the greater proportion of fair value changes gains and losses to net profit, the lower the future return on investment.
而且公允价值变动损益占净利润的比重越小，未来的投资回报越高；相反，公允价值变动损益占净利润的比重越大，未来的投资回报越低。 - Advocates agree that fair value accounting add the information content to financial report; opponents agree that fair value add the fluctuation of net income and enlarge the room for earning manipulation.
支持者认为公允价值增加了财务报表的相关性，反对者则认为公允价值增大了企业进行利润操纵的空间。 - And the implementation of fair value measurement results vary by industry, for non-financial sector, non-fair net assets over the fair value of net assets of more relevance, but for the financial industry, the fair value of net assets is relevant.
而且公允价值计量的实施效果因行业而异，对于非金融行业，非公允净资产比公允净资产更具有价值相关性，而对于金融行业公允净资产更具有价值相关性。 - The reason is probably that contains the fair value of net assets and residual income thereby reducing the relevance, but the results showed that little effect.
其原因是有公允价值计量的净资产和剩余收益的存在，因而降低了相关性，但结果表明影响不大。 - Fair Value measurement pays more emphasis on reflecting the actual true value of assets and liabilities, and reflects the changes in fair value on the net profit. This will have a significant impact on the listed companies 'net profit.
公允价值计量更加强调真实的体现资产和负债的真实价值，并将资产负债的公允价值变动计入净利润，这也将必然对上市公司的利润产生重大影响。 - In addition to the previously mentioned two measurement model, there should be the present value-driven fair value measurement mode, net realizable value measurement mode and "historical cost+ natural value-added" measurement mode.
除了前文提到的两种计量模式，还应有现值模型为导向的公允价值、可变现净值以及历史成本+自然增值三种会计计量模式。 - In general, the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill.
目前，国际上和我国普遍将合并成本与取得的被并购企业净资产的公允价值份额的差额确认为合并商誉。