资本溢价

商誉与资本溢价

Goodwill and capital surplus

具体做法可以是将评估确认的商誉入账，或通过市场化的价格机制确定资本溢价额。

The normal method is either to evaluate the value of the goodwill to show it on the book value , or to determine its capital surplus by market system .

公共教育政策、经济增长与人力资本溢价

Public Education Policy , Economic Growth and Human Capital Premium

它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。

It is formed due to several reasons capital stock premium , present acceptance assets assessment appreciation and foreign currency converting difference , and so on .

此外，我们更进一步利用模型估算，获得理性差异带来的高额资本溢价，即行为金融学角度上的有限理性所导致的养老损失。

We use the model to estimate the high capital premium resulted from variation of rationality , which means the endowment loss caused by the bounded rationality from the behavioral finance perspective .

中国资本市场股权溢价研究

A Research on the Equity Premium of Capital Market of China

第四十条资本公积金包括股本溢价、法定财产重估增值、接受损赠的资产价值等。

Article 40 Capital reserve includes premium on capital stock , legal increment of property value through revaluation and value of donated assets accepted , etc.

由于香港资本市场的风险溢价低于中国内地资本市场，蒙牛乳业的加权资本成本（即机会成本）要小于伊利股份。

Because the risk premium of capital market in Hong Kong is consumedly lower than the Chinese hinterland , the WACC of CMDC is consumedly smaller than that of YIG .

葛艺豪表示，中国央行中有许多人希望市场力量在资本配置和风险溢价定价方面发挥更大作用。

The central bank , says Mr Kroeber , is filled with people who want market forces to play a bigger role in the allocation of capital and the setting of risk premiums .