residual equity
英 [rɪˈzɪdjuəl ˈekwəti]
美 [rɪˈzɪdʒuəl ˈekwəti]
网络 剩余产权; 剩余权益
双语例句
- Second, consider how much residual equity banks must have left after a large hit.
其次，考虑一下银行在一次巨大的打击后，最少需要多少剩余股权净值。 - SCORE [ special claim on residual equity] If, upon dissolution of a joint venture, its net assets or remaining property exceed its registered capital, the excess portion shall be regarded as profit on which income tax will be payable in accordance with law.
对剩余财产净值的特别要求权〔合营企业解散时，其资产净额或剩余财产超过注册资本的增值部分视同利润，应依法缴纳所得税。 - The residual interest in the assets of the entity after deduction of its liabilities is called equity and is a claim or right to the net assets of the entity.
个体的资产减除负债数后的剩余权力叫做权益，并且是对个体的净余资产的一个主张或权利。 - Chapter five, the theory basis of the residual equity theory.
第五章，剩余权益理论及其基础。 - Residual income valuation model ( RIVM) is a prevailing model in equity valuation in past several years.
剩余收益定价模型为近年来最流行的上司公司股权定价模型。 - The residual income model is a math-physical model reflecting the inherent sharers value by the book value of company equity and the present value of expected residual income, based on the comprehensive ac-counting information.
剩余收益模型是充分利用现有的会计信息，以公司权益的账面价值和预期剩余收益的现值来表示股票内在价值的数理模型。 - We choose residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies.
我们采用剩余收益模型计算上市公司的股权融资成本，分别以披露总体质量与盈余披露质量指标反映上市公司的信息披露质量。 - Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。 - In this chapter, the author summarizes the main issues of the residual equity theory and seeks the supports from economics, finance and accounting.
在第四章的基础上论述剩余权益论的主要观点，并进一步从经济学、财务学、会计学三个方面论述剩余权益理论的基础。 - EVA is a method of performance evaluation, and residual income valuation model is a method of equity valuation.
EVA是一种业绩评价方法，剩余收益估价模型是一种权益估价方法。 - This paper first utilizes residual income valuation model to estimate the intrinsic value of equity shares of listed companies. Based on estimated intrinsic value, this paper further examines the effects of Share Segregation Reform on the correlation between share price and intrinsic value.
本文使用剩余收益估值模型估计我国上市公司股票的内在价值，以股票内在价值为基础检验上市公司股权分置改革对股票价格和价值之间相关性的影响。 - Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
第六章，剩余权益论对现行会计理论与实务的指导意义。 - She believes that the only suitable equity theory for modern enterprises is the residual equity theory.
该章在本文起到承上启下的作用，并提出本文的观点：现代企业制度下的会计权益理论&剩余权益论。 - Residual Income Evaluation Model is established on the basis of enterprise contracting theory by using corporate equity book value and the present value of residual income to evaluate stock intrinsic value.
建立在企业系列契约理论基础上的剩余收益模型运用公司权益的账面价值和预期剩余收益的现值来表示股票的内在价值。 - The residual equity theory argues that accounting provides service mainly for the residual claimant, the shareholders.
指挥者理论则认为会计主要是为企业的直接控制者的内部决策和反映他们的经营绩效服务的。 - According to new institutional economics, rational market participants focus on maintaining existing ownership and pursuing residual equity, and good institution should protect their reasonable pursuit while regulate unreasonable pursuit.
根据新制度经济学的现有观点，理性的市场主体致力于维持现有产权并追求剩余权利，而好的制度应保护其对剩余权利的合理追求，规制不合理追求。 - First of all, applied the discounted residual income model ( RIM) to calculate the cost of equity financing of sample companies.
首先，运用剩余收益折现模型（RIM）计算样本公司的股权融资成本。