1) convenience yield
便利收益
1.
This article applies an extension of the Black-Scholes option pricing model,which is based on the foreign theory of convenience yield,to portray the character of convenience yield in Chinese futures market.
本文根据国外便利收益理论,深入研究便利收益的期权性质及其定价,并采用修正的Black-Scholes期权定价模型对中国期货便利收益进行分析。
2.
The connotation of convenience yield was analyzed.
便利收益在解释煤炭期货价格和现货价格联系方面具有显著的经济价值。
3.
Research on convenience yield pricing mechanism and behavior is important in commodity and futures pricing theory.
对便利收益定价机制和其行为特征的研究是商品和期货定价理论的重要部分,运用理论分析和计量分析对日便利收益价格和行为特征进行描述和实证检验。
2) welfare benefit
福利收益
1.
By using the related data from 1970 to 2004,this paper estimates the degree of consumption risk sharing and calculates the potential welfare benefits from full risk sharing among 13 East Asian economies.
文章利用1970-2004年的相关数据,度量了东亚13个经济体的消费风险分担的程度以及东亚地区在实现完全风险分担后带来的潜在福利收益。
3) tax benefit
税收利益
1.
Therefore, this kind of problems should be discussed, a more perfect law should be made to perfect our tax benefits by the discussion and co - operation with other countries in the world.
为此,有必要深入研究内部保险公司避税问题,制定较为完善的法律,并通过加强国际间的磋商和合作,以期在最大程度上保护我国的税收利益。
2.
This article discusses the accounting issues of option - based ccmpensation in detail, including accounting recognition, accounting measurement, the influence of renumciation, accounting, repurchase and re - pricing of tax benefit.
本文比较详细地论述报酬型股票期权的具体会计问题,包括会计确认、会计计量、弃权的影响、税收利益的核算、回购和重新定价等。