Asset valuation basis is one of the mo st important concepts in accounting.

资产计价基础是会计学的重要概念之一。

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The basis of valuation is always something that interests everyone, including investors, financial industry practitioners, industry people and employees of the companies in play.

估价的基础能让投资者、金融从业者、企业人员、公司雇员和几乎所有的人都感兴趣。

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The relative lack of housing supply in Britain may explain some valuation premium relative to america-around 7% on a price-to-GDP-per-head basis, calculates Mr Joshi.

英国相对缺少的房屋供给或许可以解释相对于美国的高价——Joshi先生估算，根据人均国民生产总值高出大约7%。

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We think, on a valuation basis, the stock in the mid-20s is very attractive.

FORBES: Three Safe Growth Stocks

Apple continues to divide the analyst community, with many calling it cheap on a valuation basis.

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Morgan analyst Paul Coster upped his rating on the stock to Neutral from Underweight on a valuation basis.

FORBES: Novatel Rallies As J.P. Morgan Upgrades On Valuation Basis