在企业并购过程中，往往会遇到并购成本与被购企业净资产价值间存在差额的问题。
In the process of business combination, the difference between acquisition cost and the value of the net assets acquired is often encountered.
本文对净资产价值的分布进行了实证分析，结论表明净资产价值服从对数正态分布。
In this paper, we make a demonstration analysis on net asset value distribution, it is proved that the net value of assets subject to lognormal distribution.
所有基金经理人每天必须向巴西证券交易委员会(CVM)公开他们手上基金的净资产价值，但有48小时延迟。
All fund managers must disclose the net asset value of their funds to Brazil's Securities and Exchange Commission (CVM) daily, though with a 48-hour delay.
境外基金从事衍生性商品交易，持有未冲销多头部位价值之总金额，不得超过该境外基金净资产价值之百分之十五；
The total value of the offshore fund's open long positions in derivatives may not exceed 15 percent of the fund's net asset value;
现年86岁的李嘉诚是世界顶级富豪之一，据《福布斯》（Forbes）称，其净资产价值335亿美元（约合2100亿元人民币）。
Mr. Li, 86, is one of the world's richest people, with a net worth of $33.5 billion, according to Forbes.
我觉得我的净资产应该用我对我所生活的这个世界做了多少有价值的事情来衡量。
I'd rather figure out my net worth in terms of how much I am worth to the world in which I live.
丙得到了价值2元的岛但是欠了甲一元钱，那么他的净资产就是1元。
C owned the piece of land worth 2 dollar but with his 1 dollar debt to A, his net asset is 1 dollar.
你的自我价值不需要依靠你的净资产。
Your self worth does not have to be dependent on your net worth.
公司净资产为，资产减去负债，也表示，公司清偿债务后的价值。
The net worth of the company is their assets minus their liabilities and that represents the value that the company has if they paid off all their liabilities.
乙得到了价值4元的土地但他还欠丙2元，他的净资产就是2元。
B owned a piece of land that is worth 4 dollar but since he has a debt of 2 dollar with C, his net Asset is 2 dollar.
净资产收益率，又称ROE，指公司十二个月的净收入与股东权益（帐面价值）的比率，是用得最多的盈利性指标。
Return on equity, or ROE, the ratio of a company's 12-month net income to its shareholder equity (book value), is the most widely used profitability gauge.
长期以来，以每股收益、净资产收益率和净利润为代表的利润指标一直作为上市公司价值的衡量标准被广泛采用。
Some profit indexes like income of each section, net asset yield and net profit have acted as the scaled standard of listed company for a long time.
购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额，应当确认为商誉。
Thee acquirer shall recognize the positive balance between the combination costs and the fair value of the identifiable net assets it obtains from the acquiree as business reputation.
目前，国际上和我国普遍将合并成本与取得的被并购企业净资产的公允价值份额的差额确认为合并商誉。
In general, the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill.
但房价下跌意味着很多房主几乎没有净资产，一些人的债务甚至高于房产价值。
But the drop in housing values means that many homeowners have little equity, and some now owe more than their houses are worth.
单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之；
Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.
如果是净资产的三倍，那么当债券的价值从成本价贬值三分之一后，在账面上体现出来就会把净资产全部消除。
If the level is three times, of course, a one-third shrink from cost in bond prices - if it were to be recognized on the books - would wipe out net worth.
本文的主要结论如下：首先，总体回归结果表明净资产账面价值、剩余收益均与股价显著正相关；
The main conclusion is as follows:First, the overall regression results show that book value of equity and residual income are significantly positively related to the price;
间接计量模式下对商誉的计量主要是通过企业整体价值扣减可辨认净资产的公允价值。
And in the indirect way goodwill can be measured as the excess of the value of the whole company over the fair value of net assets.
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
根据企业资产负债表计算出来的净资产并未精确反映企业真实价值，以净资产作为股权收购价格基准并不妥当。
The net assets calculated out by the balance sheet don ot accurately reveal the true values of an enterprise, and taking net assets as the price benchmark in the stock purchase is not appropriate.
净资产收益率通常被视为是评价一家上市公司的关键指标，但它存在着时效性、风险性、价值性等方面的缺陷，仅靠它来评判上市公司发展潜力有可能走入误区。
Net asset profit margin is usually regarded as a key data used to value a company. However, this data has a lof of flaws, like time, risk, valuing and so on.
账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
账面价值资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债。
The value at which fixed assets are listed in the balance sheet. Effectively the original purchase cost minus any allowance for depreciation.
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