• With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.

    随着我国《企业会计准则(2006)》的颁布与实施,公允价值计量属性又一次成为人们关注的焦点。

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  • Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.

    公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。

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  • Human resource value measurement includes cost method and value approach.

    人力资源计价包括成本法和价值法。

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  • Initial value measurement of antenna delay is very important in range system.

    在测距系统中,天线时延初值的测量是很重要的。

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  • METHODS: a Minolta CS-321 portable colorimeter was used for color value measurement.

    方法:测色仪器使用美能达cs- 321型便携式色差仪。

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  • In practice, five conditions must be satisfied in using the method of present value measurement.

    在实务中运用现值计量需要满足五个条件;

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  • It is the basis of reliability of fair value measurement to reasonably define fair value hierarchy.

    合理界定公允价值层级是可靠计量公允价值的基础。

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  • Conclusion CT value measurement is valuable to distinguish the nature of the soft tissue in vertebral canal in clinical use.

    结论CT值测量对鉴别腰椎间盘突出症术后早期椎管内软组织影的性质具有应用价值及临床意义。

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  • The main contribution of this paper is to use fuzzy mathematics theory and combined with the current human resources value measurement.

    本文主要的贡献是将模糊数学理论与人力资源当期价值计量结合在一起。

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  • This article introduces the true value measurement of dissipation factor by making use of an air capacitor with gap-variable guard-ring.

    本文介绍利用变间隙保护环电容器的损耗特性进行损耗因数的绝对测量(真值测量)和传递。

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  • The common methods of current measurement for motor are presented, for example, instantaneous value measurement, integral measurement, etc.

    同时阐述了电动机电流测定的常用方法,如瞬时值的测定,积分测定等。

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  • Provide complete planning such as confirming frame structure, glass, filler panel and window's U value by using U-value measurement software;

    提供完整规划,例如利用U值测算软件确定框架结构,玻璃,填充镶板及窗户的U值;

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  • In practice, nearly 40% of life insurance companies' assets are at fair value measurement, but the liability is still accounted at face value.

    实践中,寿险公司有近40%的资产以公允价值计量,而负债实际上主要仍以账面价值计量。

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  • The meaning of calorific value measurement is presented and how to develop software of system of calorific value measurement with VB is discussed.

    阐述了煤的发热量测量的意义,介绍了用VB开发热值测量系统软件的思路和实现。

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  • With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.

    随着会计计量方法由历史成本计量向公允价值计量的转变,对负债公允价值的评估尤为重要。

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  • In the case of the financial crisis, the loss of fair value measurement basis, the reliability of fair value measurement is worth serious consideration.

    在金融危机的情况下,公允价值计量的基础丧失,公允价值计量的可靠性值得冷静思考。

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  • The last part in paper focuses on some problems which exist in the practical operations, and discusses the countermeasures for improving fair value measurement.

    文章最后进一步分析公允价值计量在实际运用中尚存在的问题,以及完善公允价值计量应采取的相关对策。

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  • Whether asset evaluation is a measure of value or price is not so important because there is no contradiction between asset value measurement and price reflection.

    在资产计价究竟是价值还是价格的问题上,价值计量与价格反映并不矛盾。

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  • With the expanding application of fair value measurement attributes, recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.

    随着公允价值等计量属性应用范围的不断扩大,资产持有损益的确认、计量和披露规范的研究逐渐受到重视。

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  • With examples, this paper analyzes the transformation, fair value measurement and management of investment real estate under the fair value measurement modal and raises some suggestions.

    文章结合案例分析了在公允价值计量模式下投资性房地产在转换、公允价值变动计量及处置这几方面存在的问题,并提出了建议。

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  • Based on the analysis of value attributes of human resources, the paper applies value measurement of human resources to the incentive mechanism, and designs a pay plan for (human) resources.

    在分析人力资源价值属性的基础上,探讨了将人力资源的价值计量应用于企业激励机制,并设计了一个基于人力资源价值计量的企业薪酬方案。

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  • The "true and fair" principle has received new connotation under fair value measurement, thus the multi-level disclosure method is an important way to realize the concept of fair value report.

    公允价值计量下的“真实与公允”原则具有新的内涵,因而,层次披露法是公允价值报告观的一个重要实现路径。

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  • New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.

    新会计准则广泛采用了公允价值计量属性,充分体现了我国会计准则与国际会计准则接轨的趋势。

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  • New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.

    新会计准则广泛采用了公允价值计量属性,充分体现了我国会计准则与国际会计准则接轨的趋势。

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