For an enterprise of which the incomes and expenses are mainly valuated in the currency other than rmb , it may choose a currency as its functional currency according to article 5 of the present standards 业务收支以人民币以外的货币为主的企业，可以按照本准则第五条规定选定其中一种货币作为记账本位币。
State the principle methods of valuation and their comparison . summarize the development and applications of valuation . dissertate the relations between valuating and value managing 三、论述企业价值评估的基本方法及其比较选择，概述企业价值评估的发展及应用领域，阐述价值评估与价值管理二者的关系。
Abroad , such as the united states , japan , finland , soviets etc . these countries have once valuated and analysed the value of forest wood and wood " s by - product and ecosystem environment value of the forest wood 在国外，如美国、日本、芬兰、苏联等国曾对森林林木及林副产品的价值与生态环境价值进行过测定和对比分析。
After that , the paper makes use of the indexes of ms , tsc and rca to analyze the competitive quantitatively using orient - static and portrait - dynamic angle to valuate the competitive of special steel 随后本文对影响我国特钢产品国际竞争力的主要因素进行了系统分析,对瑞典、日本、美国在提升特钢产品竞争力的经验进行了梳理和研究。
When market participator valuate its financial product and manage its investment portfolio , or when security supervise department carries out its related policy , liquidity have been usually supposed exist fully 当市场参与者对金融产品进行估价和管理其投资组合，或者证券监管部门执行其相关政策时，市场流动性通常被假设充分地存在。
Part 2 : analysis in the cash flow - discounted method of enterprise valuating fit for value management 1 . summarize the principles of the " cash flow - discounted model " and the two elements of the model . 2 第二部分：适应企业价值管理要求的价值评估方法? ?折现现金流量模型分析一、概述折现现金流量估价模型的基本原理及两个基本要素。
Article 8 the parties to a merger shall take the result valuated by the asset valuation institution on the value of the share rights under planned transfer or the assets under planned sale as the basis for determining the transaction price 第8条并购当事人应以资产评估机构对拟转让的股权价值或拟出售资产的评估结果作为确定交易价格的依据。
The theory of option is introduced when value of opportunity is valuated , especially black - scholes model , which resolve the problem of valuation of opportunity and lay a good foundation for valuation of internet enterprise 针对机会价值的评估，引入期权理论，特别是black - scholes的期权定价模型，较为成功地解决了机会价值评估的问题，为网络企业整体价值的评估做了很好的铺垫。
The thesis chose shuangma project of northwest chemical industry academe as example to testify the model and deeply discuss the impactions on the result of the valuating the investment decision from fixed jumping frequency to random jumping frequency 选取西北化工研究院的双马项目作为实例，对模型进行了验证，并从固定跳跃频率深入到随机跳跃频率来进一步分析和探讨评估结论对投资决策的影响。
Three copper ore exploration right in the east tian mountain were valuated through five methods - new and old replacement cost method , new and old geoscience rating method and geoscience rating method on trial , then arrive the result of exploration right evaluation 采用新旧重置成本法，新旧地质要素法以及探索性的地质要素评序五种方法对三个勘查区域探矿权进行评估，得出各区域的探矿权价值。
