现时价值

针对现行的长期应付债券计价方法不能真实反映企业的财务状况和经营成果问题，提出利用现时价值会计理论，对长期应付债券进行现值计量的方法。

The current pricing method of the long-term bond payable can 't reflect financial situation of the enterprise and management performance truly . According to the accounting theory of current value , we put forward a the long-term bond payable method .

本方案设计股份全流通的思路是：保持股份总量不变，对原非流通股和流通股依据其现时价值占所有股份总价值的比重进行股份数量的重新平衡分配。

The essence of the scheme designing is : stock gross fixed , the quantities of the prohibited shares and public shares are admeasured in the light of their present value proportion .

现时价值会计直接影响着企业的损益核算。

The present-value-accountancy has a direct impact on the loss-and-gain accounting of an enterprise .

本文认为，目标企业的价值，是由现时价值、潜在价值和并购溢价三部分构成，对目标企业价值的评估，实际上就是对这三部分价值进行评估。

Actually , value evaluation of target firm is the evaluation of these three parts of value .

它对修正企业固定资产历史价值偏差，体现企业固定资产真实的现时价值具有特别重要的意义。

It is of great significance in amending and showing real value of the fixed assets of the enterprises .

对于非流通股的现时价值确定的课题，本文提出了一项创新：以每股净资产为基础，以平均净资产收益率和市净率水平为调整变量的计算方法。

The paper expound an innovate method to confirm the prohibited shares ' present value : the price is based on net assets per share , and adjusted by average return on equity and P / B level .

因为，在资产负债表中，资产的计价方式不统一，历史成本法已不能够顺应市场经济发展的需求，资产的账面价值不能合理地反映其市场价值、现时价值。

Because , in the balance sheet , non-uniform pricing of assets , historical cost is not responsive to the needs of the market economy , the book value of assets can not reasonably reflect the market value , present value .

尊重儿童现时生活的价值与意义。

To respect the value and meaning of children 's lives nowadays .