交换价值

• As an accounting object , the value movement is expressed in terms of the exchange value movement and the value added movement , whereby the accounting system structure and function is determined
  摘要作为会计对象的价值运动，在数量上表现为交换价值运动和价值增值运动，由此决定着会计系统结构和会计系统功能。
• A commodity , such as gold , or an officially issued coin or paper note that is legally established as an exchangeable equivalent of all other commodities , such as goods and services , and is used as a measure of their comparative values on the market
  钱，货币，纸币一种商品，如金子或官方发行的铸币或纸币，把这种货币或纸币定为可与其他一切商品、如货物和服务的等价交换物，并用作市场交换价值的尺度
• The mental ( immaterial ) producers are merely productive , according to his views , because they are remunerated with values of exchange , and because their attainments have been obtained by sacrificing values of exchange , and not because they produce productive powers
  依照他的见解，精神(非物质的)生产者之所以具有生产性，只是由于他们是获得了交换价值报酬的，并且是由于他们的报酬是牺牲了交换价值得来的，并不是由于他们生产了生产力。
• The physician who saves the lives of his patients does not belong to the productive class , but on the contrary the chemist ' s boy does so , although the values of exchange ( viz . the pills ) which he produces may exist only for a few minutes before they pass into a valueless condition
  医师救治了病人，倒不是属于生产阶汲，相反的，一个制药工人，虽然他所生产的交换价值(丸药)在化为无价值状态以前的寿命也许只有几分钟，却是一个生产者。
• The purpose of mortgage is not to accomplish value in pledge but to obtain and then control security ' s exchanged value . as far as its nature is concerned , mortgage is not either property right or creditor ' s right , let alone the simple mixture of property and creditor ' s rights
  抵押权是以取得标的物的交换价值为目的，而并非以实现给付价值为目的，是对交换价值的支配，所以从本质上说，它既非物权，亦非债权，更非物权和债权两者的简单相加。
• The first step of the new method is calculating of the exchange value and surplus value respectively , then the added amount of this two value is the value of human resource . meanwhile , the method of concrete accounting dealing and financial reports mode also be discussed
  此方法首先分别核算人力资源的交换价值和剩余价值，然后将二者相加，以其总和反映企业所拥有的人力资源总价值；同时笔者还论述了新方法的具体账务处理办法和报表制作方式。
• Both of rechtspfandrecht and sachpfandrecht aim to get the exchange value kept by subject . in practice , both of them could switch to each other . and the law of various countries provides that the regulations on pledge over movables could be applied when there is no clear rules about rechtspfandrecht
  权利质与物上质均以取得客体所保有的交换价值为担保目的，在实践当中，二者可以相互转换，各国法例均允许在法无明文规定时，关于权利质准用动产质的规定。
• When guaranteed creditor ' s right is overdue , mortgagee can claim for the security by legal means to obtain its exchanged value and to accomplish their own creditor ' s right without need for mortgagor intervention , so the fundamental pursuit of mortgage is security ' s exchanged value and the nature of mortgage is right towards exchanged value . aspect 2
  在被担保的债权逾期未得到清偿时，抵押权人有权通过法定程序，在不需要抵押人介入的情况下即可对抵押物行使权利，取得其交换价值，以实现自己的债权，因而，交换应当是抵押权的根本目的之所在，抵押权在本质上实为换价权。