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差额
相关语句
  difference
    Analysis of Equity Investment Difference
    长期股权投资差额分析
短句来源
    Dealing with Equity Investment Difference
    浅析股权投资差额的处理
短句来源
    Analysis on the Accounting Method of Long Term Investment Difference and Adjustment of Taxable Profit
    权益法下股权投资差额的会计处理及纳税调整
短句来源
    The Economic Value Added (EVA) is a measure of surplus value created on an investment, namely the difference in amount after the NOPAT (net operating profit after taxes) subtract cost of capital.
    EVA就是税后营业利润减资金成本后的剩余回报,即税后的营业利润减去债务和权益资本的使用成本后的差额
短句来源
    After the implementation of option, the income of managers is the difference between transaction price and market price in the transaction right day.
    在购买股票以前,股票期权不会给经理人带来任何的现金收益。 在执行期权后,经理人的股票期权收益就体现为行权价格与行权日市价之间的差额
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  “差额”译为未确定词的双语例句
    Of Long-term Stockoption Investment Differences
    股权投资差额探析
短句来源
    Analyses of Variable Regularity of Business Profit Differences Based on the Complete Cost and Variable Cost Methods
    完全成本法和变动成本法下营业利润差额的变动规律分析
短句来源
    The goodwill may be treated in three manners: The Write-off approach, the Capitalization approach and the No-Amortization approach.
    从理论上讲,计量商誉的方法有多种,比如超额利润现值法、收益资本化现值法,但实务中一般采用并购成本与可辨认净资产的公允价值的差额计算。
短句来源
    But it has not since figured prominently in practice in china. FCF, an abbreviation of free cash flow, involves deducting a capital payout from operating cash flow.
    自由现金流量,英文缩写为FCF,其定义为企业经营性现金净流量与资本支出的差额
短句来源
    The spread between them is the credit spread of the corporate bond.
    二者之间的差额即是企业债券信用价差。
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  difference
For these polynomials we prove an integral representation, a combinatorial formula, Pieri rules, Cauchy identity, and we also show that they do not satisfy any rationalq-difference equation.
      
Finite difference quantum Toda lattice via equivariant
      
In addition, if the scaling functions have at least asymptotic linear phase, then we prove that they converge to the "sinc" function and their corresponding orthonormal wavelets converge to the "difference" of two sinc functions.
      
Demeter about the boundedness of series of difference of convolutions to the setting of one-sided Ap weights.
      
But there appeared to be species difference in arteether metabolism, highest conversion being recorded with humans followed by rats and monkeys.
      
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The long-term investing stocks margin is the difference between the investing costs and the rights. This profits should be made form the corporation that has recepted the investment. In this article, the writer analysis the reason why a long-term capital investment can produces the margins in instances, and presents a new calculating method and process in order to calculate it correctly.

长期股权投资差额是指长期投资在采用权益法核算时,投资成本与应享有被投资单位所有者权益份额的差额。本文采用例证方法分析长期投资股权投资差额产生的原因,提出了对其进行正确计算的方法及过程。

By researching and analyzing of goodwill in its nature, this article put forward the accounting recognition, measurement and accounting treatment of purchased goodwill. In addition, the opinion about the nature of the “negative goodwill”disputed hotly is also proposed by this article.

本文在对商誉性质进行探讨及分析的基础上 ,提出了购并商誉的会计确认、计量及会计处理方法 ,同时对目前争论激烈的“负商誉”的性质提出了一定的看法。认为如果坚持商誉的超额收益论 ,负商誉是不存在的 ;若企业不存在“负商誉” ,兼并时价格差额也不代表商誉或负商誉的价值。

According to the economic opinions on transaction costs, the author proves that negative goodwill does exist in business combination and is tenable in theory. The author thinks that the nature of negative goodwill lies in cheap transaction and that negative goodwill should be recognized as the profit of current capital transaction, which should be included in current operating income and disclosed in all-inclusive income statement as an independent item .The size of negative ...

According to the economic opinions on transaction costs, the author proves that negative goodwill does exist in business combination and is tenable in theory. The author thinks that the nature of negative goodwill lies in cheap transaction and that negative goodwill should be recognized as the profit of current capital transaction, which should be included in current operating income and disclosed in all-inclusive income statement as an independent item .The size of negative goodwill should be the balance between the sum of fair value of net assets of various items in the objective enterprise and the sum of the main objectives purchasing price, transaction costs for purchasing and the costs of unnecessary capital after business combination.

根据交易费用经济学的观点 ,论证了负商誉在企业并购过程中确实存在 ,且在理论上是成立的 ;同时认为负商誉的本质是产生于廉价的交易。认为负商誉应确认为本期资本交易中的利得 ,全部计入本期损益 ,在全面收益表中以单独的项目予以披露。负商誉的大小应为目标企业的各项净资产的公允价值之和与主并企业收购价格、为收购而发生的交易费用、及主并企业在并购后不久处置部分不需用资产的损失之和的差额

 
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