ohlson meaning in Chinese
奥尔森
奥尔松
Examples
- A new idea was provided for security analysis with the appearance of the feltham - ohlson valuation model
费森?奥尔森估值模型的出现为证券价值分析提供了新的思路。 - After reviewing the code for some of these , we chose the marquee xml - rpc client implementation , written by greger ohlson
在查看其中一些的代码之后，我们选择了greger ohlson所编写的marquee xml - rpc客户程序实现。 - The purpose of this paper is to found a convenient and effective new one based on the feltham - ohlson valuation model
本文旨在通过价值倍数这一概念的提出，在费森?奥尔森估值模型的基础上建立一个更为便捷有效的证券估值模型。 - Ohlson wrote a server as well , but the fellow writing the code for the hardware device we d be configuring chose the apache xml - rpc server
Ohlson也编写了一个服务程序实现，但是为我们将配置的硬件设备编写代码的同事选择了apache xml - rpc服务程序。 - 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 、 1996 2001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。