the book value造句

• The application of the fair value and the book value in the accounting standards
  公允价值和账面价值在会计准则中的运用
• The carrying amount of the bonds becomes the book value of the newly issued stock
  债券的维持费用成为重新发行的股票的帐面价值。
• the book value reflected on financial statements usually differs vastly from the true market value
  在交易过程中，账目上的财务资料不能代表公平市场价格。
• the book value of the asset formed by the guarantee shall be conducted a devalue test on the balance sheet date
  因担保形成的资产的账面价值，应当在资产负债表日进行减值测试。
• the book value of a firm is its total net assets, i . e . the excess of total assets over total liabilities
  一个企业的帐面价值等于它的总的净资产，也就是总资产超过总负债的部分。
• Depreciate or amortize-an accounting procedure that gradually reduces the book value of an asset through periodic charges to income
  折旧或摊销?一种逐渐减少某固定资产的帐面价值并定期在收入中抵扣的会计程序。
• Any adjustments to the book value of accounts of an enterprise are not allowed, unless otherwise required by the state laws or regulations and the state uniform accounting system
  除法律、行政法规和国家统一的会计制度另有规定者外，企业一律不得自行调整其账面价值。
• A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods
  使固定资产账面价值周期性减少的一系列方法，这种折旧方法所计算的折旧费在期初时较大，然后逐渐变少。
• The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time
  （二）被套期项目因被套期风险形成的利得或损失应当计入当期损益，同时调整被套期项目的账面价值。
• Upon disposal of short-term investments, the difference between the book value of the short-term investments and the proceeds on the short-term investments should be recorded as income or losses for the current period
  （四）处置短期投资时，应将短期投资的账面价值与实际取得价款的差额，作为当期投资损益。
• If the hedging instrument is a non-derivative instrument, the gain or loss on the book value of the hedging instrument resulting from changes in exchange rate shall be recorded in the profits and losses of the current period
  套期工具为非衍生工具的，套期工具账面价值因汇率变动形成的利得或损失应当计入当期损益。
• If the post-modification terms of the debt concern any contingent sum receivable, the creditor shall not recognize the contingent sum receivable, nor he include it in the book value of the restructured debt
  修改后的债务条款中涉及或有应收金额的，债权人不应当确认或有应收金额，不得将其计入重组后债权的账面价值。
• The cash dividend or interest on a short-term investment should be written off against the book value of the investment when received, expect for those recorded in the “ dividend receivable ” account
  （二）短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。
• When a partner interest is purchased by an outsider, the price paid in the transaction is extraneous to the partnership; only the book value of the departing partner's capital balance is trans ? ferred to the new partner
  如果合伙人的权益是由企业局外人购得，交易中实际所付价款对企业并不影响，只是按帐面价值将原合伙人的资本余额转移给新的合伙人。
• For the relevant option exercise, the difference between the book value of the liability formed by its continuous involvement and the exercise price of option shall, when exercising the option, be recorded in the profits and losses of the current period
  相关期权行权的，应当在行权时，将继续涉入形成负债的账面价值与行权价格之间的差额计入当期损益。
• Important differences exist between the old debt restructuring accounting standards and the revised one . the revised standard required that the debtor should recognize the balance between the actual amounts of settlement and the book value of the debt in the capital reserves, rather than as the current earning
  新准则与旧准则最大的区别，是放弃了公允价值计量法和要求债务方将通过债务重组获得的利益计入资本公积，而不能计入当期损益。
• With the book-value ap ? proach, if the amount invested is greater or less than the book value of the equity received, the investment is still recorded at book value . ( if the investment is greater than the book value, the original part ? ners receive bonuses; if the investment is less, the new partner re ? ceives a bonus
  在帐面价值法下，如果投资额大于或小于实际所得到的权益的帐面价值，仍按其帐面价值记录投资额（如投资额大余帐面值，原合伙人就得到额外补贴；如投资额小于帐面价值，新合伙人即得到额外补贴）。
• With the book-value ap ? proach, if the amount invested is greater or less than the book value of the equity received, the investment is still recorded at book value . ( if the investment is greater than the book value, the original part ? ners receive bonuses; if the investment is less, the new partner re ? ceives a bonus
  在帐面价值法下，如果投资额大于或小于实际所得到的权益的帐面价值，仍按其帐面价值记录投资额（如投资额大余帐面值，原合伙人就得到额外补贴；如投资额小于帐面价值，新合伙人即得到额外补贴）。
• The second, third and fourth chapter, introduce three main enterprise valuation approaches and methods : dcf ( discounted cash flow ) method, market multiplier method and adjusting the book value of the financial statements . these chapters are also the predominant part of this thesis . the fifth chapter focuses on the comparison research on the different valuation methods, sets forth the advantages and disadvantages of each method, at the same time, introduces rim, eva and ddm valuation methods
  本文共分五部分：第一部分介绍企业价值概念；第二、三、四部分分别介绍了现金流量折现法、市场比较评估法、调整账面价值法三种企业价值评估方法，并对每种方法的关键理论问题做出了阐述；第五部分对这些评估方法进行了比较研究，分析了各方法的优点和不足，提出了各方法的适用范围，并简要介绍了rim、eva和ddm三种国外较新的价值评估方法。
• Then, based on the summarization and evaluation of the fruits and shortage other scholars made, this paper brings forward the research hypotheses . on the base of fully understanding of various research models of value relevance, this paper chooses the feltham-ohlson model and the balance sheet model as the basic mod els and adjusts the two models to test the value relevance of accounting data of listed a share corporations in china . the research result shows : ( 1 ) in the period from 1996 to 2001 the value relevance of accounting information in china is falling with the implementation and changing of every financial accounting standard; ( 2 ) when testing listed corporations suffering loss the feltham-ohlson model is invalid; ( 3 ) compared with 2000, the accounting data of 2001 is n't more conservative but more aggressive; and ( 4 ) this paper ca n't judge whether the book value of corporation assets after computing the asset reduction required by " accounting regulation of corporations " is closer to that before computing, and it needs further researching
  在对各种价值相关研究模型充分理解的基础上，本文有针对性地选择feltham-ohlson模型和资产负债表模型作为研究的基本模型，并根据所研究的具体问题对模型进行了修正，用以检验我国a股上市公司会计数据的价值相关性，研究结论如下：1、19962001年我国会计信息的价值相关性没有随各项具体会计准则的颁布和变更逐年提高，反而逐年降低；2、feltham-ohlson模型在检验亏损上市公司时失效，这可能是我国资本市场中特有因素造成的；3、与2000年相比，2001年会计数据不但没有更谨慎，反而更“激进”；4、本文检验结果无法判断计提《企业会计制度》新要求的四项资产减值准备后计算出的企业资产帐面价值是否比未计提资产减值准备计算出的资产帐面价值更接近企业真实的经济价值，有待今后做进一步的研究。