负债评估

本文论述了企业负债评估的标准和方法。

This paper deals primarily with the criteria and methods of appraisal of the enterprise liabilities .

负债评估的标准有两方面：负债确认标准和负债估价标准。

The criteria for appraisal of liabilities comprise two aspects : criteria for liabilities recognition and criteria for liabilities valuation .

资产和负债价值评估和保护。

Assets and Liability valuation and custody .

尽管精算师通常采用谨慎的方法对负债进行评估，但由于精算估计是基于大数法则，实际经验一般仍会与估计存在偏差。

Moreover , the actuarial estimate is based on law of large numbers and usually will generate biases compared to the actual numbers .

评估人员未考虑可能存在的与委估资产来源相关的负债对评估结果产生的影响。

The evaluators do not consider the effected generated from the evaluating results of liabilities related with commission property resources that might exist .

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 .

然后，通过对我国商业银行风险的主要表现进行探讨，借鉴《巴塞尔协议》以及央行的16个监控、监测性指标构建了我国商业银行资产负债风险评估的指标体系。

Thirdly , we discuss the phenomenon of the commercial banks ' risks and establish an index system to assess the risks that are faced by the commercial banks ' assets and liabilities in our country by reference to Basel Capital Accord and 16 indexes set by the central bank .

在确定非寿险公司的经营业绩和偿付能力方面，都依赖于索赔准备金负债的准确评估。

Assessment of the operating performance and solvency of non-life insurance companies depends on accurate evaluation of claims reserve liabilities .

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 .

责任准备金是保险公司的主要负债，正确合理评估准备金对保险公司的稳健经营具有重要意义。

Loss reserve is the major insurance liability , it is of great significance to assess the reserve to the insurance companies on the sound operation .

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 .

其次，运用因子分析法，对2002年我国9家商业银行及4家外资银行的资产负债运营效益进行评估排序，并对其公共因子进行命名。

Secondly , the thesis appraises and reorders the profit ability of 9 commercial banks in our country and 4 foreign banks in 2002 by factor analyses method and renames the components .

对截至2008年12月31日的银行体系资产负债表的详实评估显示，一级资本为1.296万亿美元，其中只有1万亿美元有形资产，其余的则为商誉和其它无形资产。

An informed review of the balance sheet of the banking system as of December 31 , 2008 shows that Tier 1 capital is $ 1,296 billion , of which only $ 1 trillion tangible equity , while the rest of Tier 1 is goodwill , and other intangibles .

并对资产评估中负债的概念、负债评估的类型、负债价值评估的理论基础、负债会计计量和价值评估的主要差异以及负债价值的评估方法提出了作者的观点。

This author puts forward his own views on concept of liability , type of liability valuation , theoretical basis of liability valuation .