负债价值

资产和负债价值评估和保护。

Assets and Liability valuation and custody .

市场一致性内舍价值是对传统内含价值评估方法的发展，其优点在于：负债价值以市场为基础；

The mar - ket-consistent valuation method is an extension of the traditional embedded value method .

负债价值和最优资本结构的函数关系式，讨论了市场噪声对企业股权价值、负债价值和最优资本结构的影响。

The influences of the noise on value of shares , value of debts and capital structure are also discussed .

本文从负债价值评估的标准、负债价值评估和会计计量的主要差异入手进行分析，提出负债价值评估应该采用的方法。

This article analyses the valuation criterion of liability and the difference between liability valuation appraise and accounting book value , puts forward the methods to appraise liability valuation .

但当复杂资产和负债价值方面的不确定性变得非常大，以至于银行自身（更不用说任何央行或外部贷款机构）都不可能可靠确知真实状况之时，资本和现金就成了截然不同的东西。

But when uncertainty about the value of complex assets and liabilities becomes so great that the bank itself , far less any central bank or external lender , cannot reliably ascertain the true position , capital and cash are very different things .

外汇风险之会计衡量，乃衡量汇率变动引起本国货币现金流量之变动，以及会计报表上资产、负债价值和报导盈余产生之变动。

The accounting measurement for exchange risks is to measure the changes in the cash flow of our currency caused by the changes in exchange rates , the changes created by the assets on the accounting statement , the liability value and the surplus report .

保险负债公允价值计量的问卷调查

A Survey on the Application of Fair Value to Insurance Liabilities

负债公允价值计量分析

Fair Value Measurements of liability : Reality and Danger

本文提出的保险负债公允价值计量是以风险在市场交易中的退出价格为基础，由保险负债的最佳估计价值和风险边际构成。

The insurance liability is consist of the best estimation value and risk margin .

介绍了我国目前保险负债公允价值计量问题研究的现状，提出并分析了潜在的问题；

We also analysis the level of Chinese research of the fair value of the insurance liabilities and refer to the problem for China to solve .

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。

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 .

实验结果表明，信息的性质（收益或损失）影响了由于金融负债公允价值变动损益列报形式不同所导致的投资者的投资判断的差异幅度。

The experimental results indicates that the information valence ( gains or losses ) influences investors ' investment judgments change magnitude under different presentation formats of fair value changes of financial liabilities .

换言之，在金融负债公允价值变动损益列报为其他综合收益的情况下，个体投资者才能够对信用风险变化进行正确区分。

That is , only when the presentation format of the fair value change of financial liabilities is other comprehensive income , can individual investors correctly differentiate the credit risk change direction by their investment judgments . 3 .

本文分析了会计计量方法的转变对现金流量现值方法的选择，市场利率、实体资信状况、折现率的选择以及对负债公允价值评估构成的影响。

This article simply analyses the impact of some factors to the valuation of liability , including the choice of the approach for the current value of cash flow , current interest rate , the entity 's credit standing , the discount rate used in the discounting process .

如何确定购入的可辨认资产和负债及其公允价值；少数股权的价值确定；

Determine the discernable assets and liabilities and their fair value ;

保险负债的风险价值边际：评估方法及应用

The market value margin of insurance liability : valuation method and application

利率波动对寿险公司的资产市值、负债的真实价值及偿付能力都有重大的影响。

Interest volatility has great influence in both assets and liabilities of life insurance companies , as well as solvency .

账面价值为公司拥有的全部资产，账面净值要扣除公司的负债；内在价值是指买家购买公司时可能支付的价值。

Book value totals all the existing assets of the company , while net value deducts liabilities ; intrinsic value is what a buyer might pay for the company .

在市场成熟条件下，公允价值可以通过市场自动形成，市价便是资产或负债的公允价值。

Under the ripe condition of the market , the fair value can be obtained automatically through the market and the market price is the fair value of assets or debt .

接着，本章论述了公允价值计量的基本特征，据此认为公允价值是以贴近市场计价为基础的，其能反映出资产负债的市场价值。

We also think fair value is close to the market-based pricing by discussing the basic characteristics of fair value . It could reflect the market value of assets and liabilities .

从分析未来现金流量现值的决定因素出发，区分了资产或负债的公允价值和企业特有价值两个重要概念。

Beginning with analyzing the determinants of the present value of future cash flow , this paper distinguishes two important concepts from each other : the tolerance value of assets or liabilities and firm-specific value .

理论界一般认为，公允价值信息将极大提高财务信息的相关性，使会计信息反映资产和负债的真实价值，且有助于防范和化解风险。

Theorists generally believed that the fair value of information will greatly enhance the relevance of financial information to reflect the true value of assets and liabilities , and thus can help to prevent and reduce risk .

对经济利润的投资资本回报率等指标进一步分解，可形成对利润表和资产负债表相关价值链的全员全过程的全面系统管理。

Therefore , total management to concerned value chains , including profit tables and capital debt tables , can be set up on further analyzing the repaying ratio of capitalized cost to economic profits and other indexes , etc.

本文认为，我国应根据国际趋势和国内形势，适时在负债的公允价值计量中反映偿债个体的资信状况。

This article , holds that China should , according to international practice and domestic situations , reflect the credit standing of the entity obligated to pay in the measurement of fair value of a liability in proper time .

利率风险是寿险公司面临的最大风险，尤其是在利率频繁波动的时期。利率波动对寿险公司的资产市值、负债的真实价值及偿付能力都有重大的影响。

Interest rate risk is the main risk of life insurance companies , especially in times when interest volatility is great . Interest volatility has great influence in both assets and liabilities of life insurance companies , as well as solvency .

公允价值计量更加强调真实的体现资产和负债的真实价值，并将资产负债的公允价值变动计入净利润，这也将必然对上市公司的利润产生重大影响。

Fair Value measurement pays more emphasis on reflecting the actual true value of assets and liabilities , and reflects the changes in fair value on the net profit . This will have a significant impact on the listed companies ' net profit .

公允价值强调资产、负债的市场价值，对于企业资产、负债的公允价值变动将计入损益表或者直接计入所有者权益（资本公积），这就对于企业会计信息的生成产生重要影响。

Fair value measurement pays more emphasis on reflecting market value of assets and liabilities , the changes in fair value will be credited to the income statement or equity ( capital reserve ) . It has an important impact on the accounting information system .

同时，本文还将客户资产负债表和客户价值流量表引入到CRM系统，从而更深刻的诠释了客户是企业最重要的资产的概念并使之更可具操作性。

The thesis has introduced Customer Balance Sheet and Customer-Value Flow Statement into CRM system to put ponderance on the idea of " customer is one of the companies ' most important assets "( see Chapter 3 ) .

对Xantrex所需支付的价格为4.15亿加元（4.12亿美元），此价格为按无现金、无负债计算的企业价值。

The price to be paid for Xantrex is CAD415 million ( USD412 million ) expressed as an enterprise value on a cash-free and debt-free basis .

负债融资与公司价值的关联性分析

Relation analysis between liability financing and business value