
资产置换
In any case, these phantom claims and can not escape from debt stripping, replacement out of assets of listed companies is undoubtedly a significant impact.
在任何情况下,这些和幻象的债权不能摆脱债务剥离出上市公司的资产置换无疑是一个重大的影响。
This part has combined Lanzhou Minbai and vigours 28 replacement of assets case, analysed enterprise adopt the method adapting to circumstances to control profit.
本部分结合了兰州民百和活力28资产置换的案例,分析了企业采用变通的方法操纵利润的行为。
In theory, this should bring a useful short-term boost to Japanese in-deflation economy (Any GDP growth will come from any replacement of lost assets, so it should not be overemphasized.)
从理论上讲,这应该会对日本处于通缩的经济带来一次有用的短期刺激(GDP的任何增长都将来自替换损失的资产,因此不应过分强调)。
The third new point: The replacement cost of invisible assets evaluation has been improved.
创新点之三: 改进了对科研设计单位无形资产评估的重置成本法。
Marsh, unlike most real estate appraisal firms, has dedicated fixed asset experts who focus specifically on estimating the replacement costs of fixed assets for insurance coverage purposes.
与大多数房地产评估公司的不同之处 在于,达信评值服务部拥有专责的固定资产评 估专家,可专门针对保险范围对固定资产的重 置成本进行评估。
On his preferred measure, the q ratio (the relationship of share prices to the replacement cost of net assets), stocks are now clearly overvalued.
用其首选工具标准Q比率(股价与净资产重置成本的关系)来衡量,现行股价明显估值过高。
This article introduces the contents of the shipping assets replacement cost and the process to decide, for the reference of the valuers in practice.
本文详细介绍了船舶资产重置全价应包含的内容及确定过程,供评估人员在有关工作中参考。
One is the replacement cost of a company’s assets, the so-called “q” ratio.
一个是公司资产的重置成本,也就是“q”比值。
The value of the fixed assets is figured out by dint of the replacement cost method.
最后利用重置成本法确定了固定资产的价值。
Surplus of fixed assets should enter into account as the replacement value.
盘盈的固定资产按重置价值入帐;
There exist property right flaw or the assets are evaluated unreasonably in the process of asset replacement.
资产置换过程存在产权瑕疵或资产评估不合理;
Capitalized value may also be greater or less than the corporation's replacement value, the amount that it would take to replace all of the corporation's assets.
资产价值也可能大于或小于公司的重置价值,也就是公司替换所有公司资产所需的价值总量。
Based on practice experiences of the author in power network projects, the engineering cost(per unit)replacement algorithm is used for power net-work assets valuation.
结合电网项目实践经验,对电网资产的评估采用单位工程造价重置核算法,并对该种评估方法作了详细说明。
"Replacement of assets"(资产置换)是指企业或组织将现有固定资产替换为新资产的过程,这一决策通常基于经济合理性、技术更新或法律合规性考量。该术语包含三个核心维度:
价值重置机制 通过折旧计算确定资产当前价值,依据国际会计准则IAS 16要求,企业需定期评估资产的可收回金额。美国管理会计师协会指出,超过60%的资产置换决策涉及残值率与维护成本的平衡测算。
技术迭代驱动 制造领域常见于设备升级,如采用工业4.0标准设备替换传统机械。德国机械设备制造业联合会数据显示,2024年全球智能设备置换规模同比增长17%。
风险管理策略 包含规避技术过时风险(obsolescence risk)和合规风险,特别在环保设备更新方面,欧盟环境署要求成员国企业每五年评估生产设备的排放标准适配性。
典型案例包括发电机组涡轮更换、医疗机构的影像诊断设备更新等。企业资产管理理论强调,有效的置换计划应包含全生命周期成本分析(LCCA)模型,该模型已纳入ISO 55000资产管理体系认证标准。
“Replacement of assets”(资产置换)是指企业或组织用新的资产替换旧资产的过程,通常是为了维持运营效率、提升技术能力或优化资源配置。以下是详细解释:
若需进一步了解税务影响或具体行业案例,可提供更多背景信息。
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