This essay presents an elementary analysis and the writer s views on the issues in three aspects such as re- lationship between reduction of the state-owned shares in the listed companies and the establishment of modern business system,contract transfer of the state-owned shares,and the role the net assets play in reduction of the state -owned shares.
上市公司国有股减持历经波折,为了说明其原因,从上市公司国有股减持与建立现代企业制度的联系、上市公司国有股协议转让以及净资产在减持中的作用这三个方面做深入分析,并提出笔者的观点。
claim to income and net assets ,right to vote ,and the factors contriluting to stock price ,i.
介绍了普通股的特点 :对收入的要求权、对净资产的要求权、选举权等 ;影响股票价格的各种因素 :宏观经济环境、财政政策、货币政策等因素。
Using Ohlson (1995) residual income valuation model, we empirically examine the value relevance of accounting information (especially of residual income, income and net assets) of Shanghai stock market.
本文运用Ohlson(1 995)剩余收益定价模型考察了上海证券市场 1 995、1 996和1 997年度会计信息的价值相关性 ,主要研究了剩余收益、收益和净资产三个变量对股价解释能力 ,同时还研究了规模和流通股比例在我国证券市场定价中的作用。
Net asset value,credit expansion and investment spending;
资产净值、信贷扩张与投资支出
net identifiable assets acquired
已收购可盘点净资产
fair values of the net identifiable assets
可盘点净资产公允价值
The term net assets means total assets minus total liabilities; in other words, net assets are equal to total stockholders' equity.
净资产就是总资产减总负债,换句话说,净资产等于股东权益总额。
Appraisal Model on the Stock Investment Based on Net Assets;
基于净资产的证券投资价值评估模型
"The amount of owner's equity on the balance sheet is sometimes referred to as the net worth, net assets, or capital of the proprietorship."
有时,平衡表上所有者权益的数量指的是净值,净资产,独资资本。
Net assets refer to the owners' equity in a business, or assets minus liabilities.
净资产指企业中的所有者权益,即资产减去负债。
What is your total estimated net worth?
你的净资产总计大约有多少美元?
sales to net worth ratio
销售与资产净值的比率
ratio of net worth to fixed assets
净值对固定资产的比率
ratio of fixed assets to net worth
固定资产对净值的比率
Gain on Disposal of Plant Assets
固定资产处理净收益
Loss on Disposal of Plant Assets
固定资产处理净损失
computation of net tangible assets
有形资产净值计算表
statement of net quick asset flows
速动资产净额流转表
net operating assets
可供营运的资产净额
ratio of net income to total assets
净收益对资产总额比率;净收益对资产总额比率
fixed assets to net worth ratio
固定资产占资本净值的比率
adjusted net admissible assets
经调整的可接纳资产净值;调整后的可接纳资产净值