资产成本

多数银行股票相对于它们的有形资产略有溢价，表明投资者相信未来收益将超过它们的资产成本。

Most are valued at a small premium to their tangible assets , suggesting investors believe future earnings will exceed their cost of capital .

此外，我们也得承认，P2P业务的资产成本的确要低得多。因此，在某些ZipCar因成本问题而难以开拓的地区，P2P模式可能的确会有市场。

Also , it 's true that the capital expenditure is much much less in a P2P business , so again , maybe there are areas where this model will work that are cost prohibitive for ZipCar .

知识经济下关于无形资产成本的新思考

New Approach on Intangible Asset 's Cost in Intellectual Economy

建立高校国有资产成本核算机制；

Thirdly , to set up the cost accounting mechanism ;

资产成本法估价与资产价值损失研究

A Study of Assets Cost Valuation and Assets Depreciation

换入资产成本的确定方式。

Determination method for the assets received ;

中国移动某省分公司资产成本与业务效益分析模型及其应用探析

An Analysis on the Assets Cost and Business Benefit Model of a Provincial Branch of China Mobile

符合本准则规定的确认条件、构成无形资产成本的部分；

The part meeting the confirmed conditions as prescribed in these Standards and consisting of the cost of intangible assets ;

因此，账面净值代表该资产成本中将在未来会计年度被分配到费用账户的那部分。

Thus , book value represents the portion of the asset 's cost that remains to be allocated to expense in future periods .

然而，生物加工的问题在于同化学加工的成本竞争，因为与现行的工业化生产过程对应的资产成本是很高的。

However , a challenge facing bioprocess is cost competition with chemical process because capital assets associated with the existing commercial processes are high .

公司日益求助于各种各样的新式雇佣策略，以适应技术缺乏、资产成本缩减、高昂的管理费用和员工不断变化的期望值。

Increasingly companies are turning to new and varied employment strategies in response to skills shortages , reduced property costs , high overheads and changing employee expectations .

最广泛使用的原则是历史记价，这意味着大多数资产成本以他们支付的价格记录。

The most commonly used basis is historical cost , which means that most assets are recorded at their acquisition cost measured in terms of money paid .

年折旧额是用资产成本减去预计残值得出的可折旧金额，再除以预计使用年限计算出来的。按付款当日价格计算的等值款额

The annual depreciation expense is computed by deducting the estimated residual value ( or salvage value ) from the cost of the asset and dividing the remaining depreciable cost by the years of estimated useful life . money of the day equivalent

新经济时代赋予成本管理以完全不同于传统成本管理的全新的内容，如人力资源成本的管理、无形资产成本的管理、社会责任成本的管理等。

The new economy era gives completely new contents to the cost management , which are quite different from the contents of traditional cost management , such as management of human resources cost , management of invisible assets cost , management of social responsibility cost , etc.

会计价值目标是一个体系，包括筹资阶段资本成本最小化、购买阶段的资产成本最小化，生产阶段的价值增殖最大化、销售阶段的价值实现最大化、分配阶段的要素所有者价值最大化。

Accounting value target is a mechanism , including capital cost minimum in fund raising stage , assets cost minimum in purchase stage , value multiplication maximization in production stage , value realization maximization in sales stage , and essential factor owner value maximization in assignment stage .

q值是某只股票（或整个股市）的价值与净资产重置成本的比率。

Q is the ratio of the value of an individual stock ( or of the stock market as a whole ) to net assets , at replacement cost .

无形资产评估成本法适用性探讨

The Applicability of the Cost Mothod on the Intangible Assets Assessment

无形资产的成本价值应在若干会计期间得到补偿；

Their cost should be compensated for in some accounting periods ;

（三）该生物资产的成本能够可靠地计量。

The cost of this biological asset can be measured reliably .

本文对知识经济时代无形资产的成本提出了新思考，并阐述了自己的一些观点。

The paper illustrates the cost of intangible asset in intellectual economy .

资产重组成本的经济学分析

Economic Analysis of tbe Cost of Re - combining Assets

以比直线折旧法更快的速度注销固定资产的成本。

A depreciation method which allows faster write-offs than the straight line method .

企业账面资产重置成本加和的评估值并不能解除他们对这些企业是否物有所值的疑虑。

The sum of Replacement Cost of ledger assets cannot dispel the concerns of investors .

因此，长期资产的成本可能包括很多附加成本。

Thus , many incidental costs may be included in the cost assigned to a plant asset .

将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。

The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization .

两者采用的解决方案都是相同的：也就是将资产的成本分摊到多个用户身上，同时提高这项资产的利用率。

The solutions are the same : spread the capital expense across multiple users , and increase the utilization of the asset .

如何解决这些问题，降低企业资产管理成本，将是矿山企业转型的首要任务。

How to solve these problems and reduce the cost of the asset management business will be the primary task of mining enterprise transformation .

对在用设备作出评价，并对本项技术的国产化，如何降低资产管理成本进行探讨。

Assessment is made of the used equipment , exploring the localized approach of this technique as well as how to decrease the cost of property administration .

长期资产的成本包括为将该资产购置到位并达到可以使用状态的所有合理、必需的开支。

The cost of a plant asset includes all expenditures that are reasonable and necessary for getting the asset to the desired location and ready for use .

随时间的推移，这些预购服务被企业用尽，长期资产的成本也逐渐转移到折旧费用中。

As the years go by , these services are utilized by the business , and the cost of the plant asset gradually is transferred to depreciation expense .