计价基础 meaning in English
valuation base
valuation basis
Examples
- Main conclusions ( 1 ) the shadow prices of agriculture production factors could be calculated by using stochastic frontier production function and marginal productivity theory without the factors market ; ( 2 ) the real production cost of agriculture production could be acquired by using the opportunity cost of factors to account the benefit - cost of agriculture products ; ( 3 ) the marginal benefit of the agriculture production factors could be regarded as referent standard to weigh the amounts that government at the basic level and countryside committee take fees from farmers
本文的主要研究结论为：利用随机前沿生产函数技术和要素边际生产力理论，在没有重要农业生产要素市场的情况下，有可能测算要素影子价格；使用机会成本概念作为农产品成本收益核算的计价基础，可以获得农产品的完全生产成本；农业生产要素的边际收益可以作为衡量基层政府和村集体向农民收取费用合理幅度的一种参照物。 - To one ’ s surprise , with the issuance of 141 standards by fasb , it is a trend to cancel the pooling of interest method . from the dispute between these two methods , the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results
本文分别从现代产权理论和法律意义两个视角分析换股合并的经济实质和权益结合法的计价基础问题,指出对于换股合并应当采用以参与合并企业可辨认净资产公允价值为基础的权益结合法。 - There are mainly two accounting methods for business combination , purchase method and pooling of interest method . at present , the focus of contention is not on using purchase method on purchase combination , but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation
其核心问题是换股合并的经济实质是什么,对于换股合并应当采用一种会计方法还是可以采用多种会计方法,权益结合法的持续经营假设及账面对价值计价基础是否符合换股合并的法律事实等。 - At the end of the article , the author provides a possible disclosing form and insists that the utility of the information disclosure will be the most important criterion when deciding the disclosing quality . the author also generalizes the content and the form of the financial reports in the future
最后，本文对未来财务信息披露作了初步设想，提出决策有用性将成为会计信息披露的首要质量要求，公允价值也将逐步成为计价基础，并进一步对未来财务报告的内容与形式作了简要论述。 - At last , the paper solves the depreciation problems of the vessel that is sealed up for keeping and port and dock , bringing forward that the parts that are still worn down during the sealed period should be depreciated and the parts having no or less spoilage should not be depreciated according to the theory of parts measurement . the port and dock , able to be wholly renewed through locally overhauling in turn , should apply the method of replacement accounting to process accountancy . xin dawang ( finance and accounting ) directed by professor : shao ruiqing
上海海运学院jn ：学位论义最后论述了封存船舶和港口码头的折旧问题，本文提出：在部件计价基础上，船舶封存应只对封存时仍继续损耗的部件计提折旧，其余未使用或者损耗很小的部件则不计提折旧：港口码头可以通过局部轮番大修实现整体更新，每个泊位根据大修制度定期进行大修，等到所有泊位都经过大修以后，则整个码头都同新建的码头泊位发挥的效用相同，进而应运用重置会计对码头固定资产进行会计核算，以正确处理港口码头的修理支出以及折旧计提问题。