收益资本化

重置成本和收益资本化被用于特殊建筑和房地产。

Replacement cost and income capitalization will be used for special purpose buildings and uncommon properties in the market .

全流通下的企业并购定价机制应该是以证券市场价格为基础，以现金流贴现法、收益资本化法为主要价值评估方法的定价机制。

The suitable pricing mechanism in Entire Circulation times should be follow by the price formed in the securities market with the method of cash flow discounting or the income capitalized .

这一过程有时被称为留存收益的资本化。

This process sometimes is called capitalizing retained earnings .

间接计量的方法有两种方法，第一种方法是采用以未来超额收益的资本化价值作为企业信用资产的计量价值。

There are two indirect methods . The first method is to use the capitalized value of the excess income .

对收益法中的资本化率内涵进行了剖析，提出了资本化率应是行业基准收益率和机会利率之和，且小于行业内部收益率的观点。

Anatomising the connote of capitalization rate and arising a view that capitalization rate should be the add of industry fiducial return and opportunity interest and less than industry IRR .

这使得利用消费者支出推动企业收益、通过私人股本收购将这些收益“资本化”成为可能。

That made possible the consumer spending to prop up earnings , and the capitalisation of those earnings through private equity buy-outs .

在房地产估价方法中，收益法是一种重要的方法，运用收益法的关键在于净收益和资本化率的确定。

In real estate appraisal theory , the income approach is one of important methods , and the key of the income approach is confirmation of net income and capitalization rates .

采用收益法进行的评估，思路是建立在资本的时间价值观念之上，将被评估企业预期收益予以资本化或折现。

The income approach , which is based on the time value of the capital , is to capitalize or discount the predicted income of the enterprises .