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present value of future cash flow
相关语句
  未来现金流量现值
     Accounting Measurement of Present Value of Future Cash Flow
     未来现金流量现值的会计计量
短句来源
     Beginning with analyzing the determinants of the present value of future cash flow, this paper distinguishes two important concepts from each other: the tolerance value of assets or liabilities and firm-specific value.
     从分析未来现金流量现值的决定因素出发,区分了资产或负债的公允价值和企业特有价值两个重要概念。
短句来源
     No. 5 financial statement of FASB on"the Recognization and Measurement of Enterprise Financial Report"has put forward 5 kinds of measurement attributes including historic cost,current cost,current market value and net realizable value,present value of future cash flow.
     FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。
短句来源
     The paper has analyzed the property, composing and characteristic of asset of oil and gas and drawn lessons from the interrelated measure criterion of International Accounting Standards and Home Accounting Standards. Consequently, the paper has put forward a standpoint that the testing for asset of oil and gas should be built on cash generating unit and should regard using value as measure standard, as well as taking the computation of present value of future cash flow as a testing method.
     通过对油气资产的性质、构成及特征的分析,借鉴国际、国内会计准则的相关计量规范,提出了油气资产测试应以现金产出单元作为测试基础,以在用价值作为计量标准,以未来现金流量现值的计算作为测试方法的观点。
短句来源
     Now there are increasing doubts on history cost because accounting environment and accounting objective are changing and the demands for accounting information quality are rising. So current cost,current market price,the present value of future cash flow are given more emphais.
     随着会计环境的变化、会计目标的转换以及会计信息质量要求的不断提高,历史成本计量属性日益受到冲击,现行成本、现行市价、未来现金流量现值等越来越受重视;
短句来源
  “present value of future cash flow”译为未确定词的双语例句
     It is thought that the present value of future cash flow is the most acceptable measurement attribute of stock option incentive.
     第二节把公允价值作为选择计量属性的标准,讨论股票期权哪种计量属性更公允,结论是在现行市价、可实现净值、未来现金流量的现值这三个可能的计量属性中,以后者最为公允。
短句来源
     This paper mainly apply the Event-study Methodology and Accounting-study Methodology, according to the modern evaluation theory(share price is the present value of future cash flow), the former judge in forward-looking way whether foreign capital improve the performance of listed companies through estimate the Cumulative Average Abnormal Residual(CAAR) caused by foreign capital M&A.
     文中主要采用了事件研究法和会计研究法对有效样本进行研究,根据现代证券估价理论(股价是预期未来现金流的现值),事件研究法通过计算由于外资并购引起的目标上市公司股票的累计平均超额收益率来前瞻性地判断外资并购是否给我国上市公司带来绩效;
短句来源
     Since reserve is future payment of the insurer, and there does not exist a fairly floating secondary market of insurance contracts, the measurement attribute of reserve is virtually the present value of future cash flow that takes fair value as its measurement goal.
     从更确切的角度来讲,保险责任准备金的计量属性是以公允价值为计量目的的未来现金流量的现值。 本文通过对公允价值的概念框架和理论背景的介绍,将公允价值计量属性引入保险负债领域,对于保险负债的公允价值计量的原则和方法作出较为详尽的介绍。
短句来源
     The present value of future cash flow is determined by such three factors as expected cash flow, the risk of expected cash flow, and the time value of money.
     未来现金流量的现值,由期望的现金流量、期望现金流量的风险以及货币的时间价值三个因素决定;
短句来源
  相似匹配句对
     The Present Value of Aesthetic Education
     试论审美教育的当代价值
短句来源
     On the Index of Net Present Value
     浅谈净现值指标
短句来源
     The Q-value in the
     利用此法求取了东秦岭地区地壳中的Q值,并作了简要的地质解释。
短句来源
     On Confucian Philosophy and Its Present Value
     论孔子哲学及其现代价值
短句来源
     Present
     礼物
短句来源
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The author holds that the main school of western financial accounting goal theorydecisional usefulness school is not fully developed yet,whose deficiency shows in two ways. One is its incompleteness and inconsistency,the other is its conflict between ideal and reality.According to the accounting goal concepts established by the decisional usefulness school,we can logically conclude that the ideal measuring qualities should be the present value of future cash flow. However,when taken reality into consideration,we...

The author holds that the main school of western financial accounting goal theorydecisional usefulness school is not fully developed yet,whose deficiency shows in two ways. One is its incompleteness and inconsistency,the other is its conflict between ideal and reality.According to the accounting goal concepts established by the decisional usefulness school,we can logically conclude that the ideal measuring qualities should be the present value of future cash flow. However,when taken reality into consideration,we can't adopt the above mentioned measuring qualities of performing accounting practice,which is an international understanding question for the decisional usefulness school.

本文认为,西方财务会计目标理论的主流学派──"决策有用学派",其思想体系至今还很不成熟。主要表现在两大方面:一是理论观点的不彻底性和不一贯性;二是理想与现实的冲突。从决策有用学派所确立的目标概念进行逻辑推论,理想的会计计量属性应当是未来现金流量的现值,但若考虑各种现实的不确定性,会计实务不可能选择这一属性,这是决策有用学派至今无法解决的一大国际性会计难题。

The present value of future cash flow is determined by such three factors as expected cash flow, the risk of expected cash flow, and the time value of money. Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability. In practice, five conditions must be satisfied in using the method of present value measurement. Beginning with analyzing the determinants of the present value of...

The present value of future cash flow is determined by such three factors as expected cash flow, the risk of expected cash flow, and the time value of money. Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability. In practice, five conditions must be satisfied in using the method of present value measurement. Beginning with analyzing the determinants of the present value of future cash flow, this paper distinguishes two important concepts from each other: the tolerance value of assets or liabilities and firm-specific value.

未来现金流量的现值,由期望的现金流量、期望现金流量的风险以及货币的时间价值三个因素决定;与历史成本计量相比,现值计量相关性强而可靠性弱;在实务中运用现值计量需要满足五个条件;从分析未来现金流量现值的决定因素出发,区分了资产或负债的公允价值和企业特有价值两个重要概念。

In this paper, by modeling for the force of interest with Wiener process and Orentein-Unlenback process, the (First) and the Second moment of present value of future cash flows were obtained.As an example, the author investigated (the) moments of present value of n-year Annuity contract.

在随机利率下对息力采用Wiener过程和Orentein-Uhlenbeck过程建模,得到未来现金流现值函数的一、二阶矩。作为一个特例,进一步研究n年期年金的一、二阶矩问题。

 
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