红利和账面利润—通常是判断财务经理和公司首脑的准绳—并不会改进一公司或是美国工业的竞争地位。
Dividends and paper profits, the yardstick by which managers of money and heads of companies are judged, do not improve the competitive position of a company or of American Industry.
企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围;
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method.
房地产交易中企业财务报告反映的房地产账面价值与实际市场价值的背离程度大,造成了企业资产价值的“低估”。
The big deviation gap shown in the financial report of real estate dealing causes the under-assessing of the enterprise property value.
应用推荐