In the model, equity value is an increasing function of earnings, its relationship with book values depends on the firm s operation efficiency.
证明了在这一模型中 ,保持帐面净资产不变 ,股权价值是盈余的增函数 ;股权价值与帐面净资产的关系取决于企业投资效率 ;股权价值是盈余和帐面净资产的凸函数。
This paper argues that the investment cost of the old equipment should be the net book value.
财务会计界普遍认为旧设备的投资成本应以其变现价值为确认标准,但本文认为旧设备的投资成本应是其帐面净值,并在此基础上处理更新决策的相关问题。
Net Value of Fixed Assets :is obtained by deducting depreciation over years from the original value of fixed assets.
固定资产净值:是指固定资产原价减去历年已提折旧额后的净额。
The net value of SOEs' fixed assets went up from 703.3 billion yuan to 3,958.8 billion yuan.
国有企业固定资产净值由7033亿元提高到39588亿元。
ratio of net worth to fixed assets
净值对固定资产的比率
ratio of fixed assets to net worth
固定资产对净值的比率
The enterprise' s net assets is24820000.
企业固定资产原值4512万元,净值2482万元。
fixed assets to net worth ratio
固定资产占资本净值的比率
Plant assets are shown in the balance sheet at their book values (or carrying values).
资产负债表中固定资产以账面净值(实际值)列示。
Gain on Disposal of Plant Assets
固定资产处理净收益
Loss on Disposal of Plant Assets
固定资产处理净损失
Fixed assets' original value, accumulated depreciation and its net value shall be shown separately in accounting statement.
固定资产的原值、计折旧和净值,应当在会计报表中分别列示。
The original value, accumulated depreciation and net value of fixed assets shall be itemized and shown separately in financial statement.
固定资产的原值、累计折旧和净值,应当在会计报表中分别列示。
net worth to fixed capital ratio
资本净值与固定资本比率
The book value of a plant asset is its cost minus the related accumulated depreciation.
固定资产的账面净值是它的成本价减相对应的累计折旧。
ratio of net sales to fixed assets
销货净额对固定资产比率
total value of fixed assets to be depreciated
应计折旧固定资产总值
depreciated (book) value
固定资本余值,资产帐面价值
gross domestic investment - GDI: Outlays for additions to the fixed assets of the economy plus the net value of inventory changes.
国内投资总额(简写为GDI):一个国家增加的固定资产开支,加上存货变动的净值。
The balance of the proceeds from the alienation or disposal of fixed assets at the current price, after the net unamortized value or the residual value of the assets is deducted, shall be entered into the profit and loss account for the current year.
转让或变价处理固定资产的收入,减除未折旧的净额或残值后的差额,列为当年度的损益。
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