1) investment weight
投资权重
1.
By taking the weight of mean-variance model as the sample information and taking the weight of market portfolio as the non-sample information,the shrinking intensity of investment weight was studied by Stein rule.
根据斯坦规则原理 ,以均值—方差模型投资权重为样本信息 ,以市场证券组合的投资权重为非样本信息 ,研究了如何确定投资权重收缩估计量的最优收缩强度 ,实现了投资组合主动管理与被动管理的有机结合。
2) the optimum investment proportion
最优投资权重
3) investment proportion limitation
投资权重限制
1.
In practice, arbitrage is usually restricted by some provision or investors preference, such as investment proportion limitations.
由于在现实生活中,受监管当局的监管要求和公司投资者的偏好制约,套利操作往往存在一定的投资权重限制。
4) investment option
投资期权
1.
The study shows that investment options and yields are increasing functions of time,and when the option equals the yield,the investment opportunity cost is the least,which is the appropriate time for the enterprise investment.
研究表明投资期权和投资收益均是时间的增函数,且投资期权曲线相切于投资收益曲线,在切点处,企业的投资机会成本最小,故该时刻是企业的最佳投资时刻。
5) Equity investment
股权投资
1.
Equity Investment and Fair Value Accounting:Empirical Study on the Value Relevance
股权投资与公允价值计量:价值相关性的实证研究
2.
Analyze the taxation influence of new accounting standards on long-term equity investment accounting; investigate the tax planning thoughts under new standards and current tax law that are helpful for related enterprises to regulate accounting and legally save the income tax.
分析新会计准则对长期股权投资核算的税务影响,探究在新准则和现行税法规范下进行税务筹划的思路,有助于相关企业规范核算和合法节税。
3.
As investment activities increase and investment types diversify in China, equity investment is expected to undergo a greater development.
随着我国企业投资活动的增多和投资形式的多样化 ,股权投资必将进一步发展 ,但有关股权投资的会计处理和揭示的规范严重滞后。
补充资料：投资权
投资权：指经济主体为了获得经济利益而垫付货币或其他资源并进而转化为实物资产或金融资产的权利。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条