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capitalization appraisal

capitalization appraisal 资本化估价;核定资本化价值 通过对不动产投资(如工业用地)的可预期收益来对该不动产投资进行估价。如果在该不动产上有建筑物,该建筑物的年净收益主要通过对来源于其在一定年限内的收益进行估价来核定,该核定金额再乘以该不动产的预期使用年限,即得可预期收益额。基于在估计费用支出和进行意外损失备抵等事项时,需要将预期收益转化为市场现值〔present market value〕,资本化估价需要一定的专业知识。

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capitalization

capitalization n. (1)资本总额 1公司已发行的各种证券的总价值,包括债券、普通股和优先股及盈余;2公司已发行的股票的市场价值,其计算方法为已发行股票数乘以每股的市场价格所得的总额,亦称作股票资本市值或资本市场总额〔market capitalization〕。 (2)资本化价值;本金化 指资产负债表上的一定数额的收益按一定的资本化率,使之转化为本金额。 (3)资本支出的资本化 把在一定期限(如一年)以后方可产生收益的资本支出视为一种资产记入资本账户,而不是将之作为在一定期间内发生的费用。 (→capital expenditure) (4)利润的资本化

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money market

money market 货币市场;(短期)金融市场 指各种短期债券〔short-term debt instruments〕进行交易的金融市场。这些短期债券包括商业票据、银行承兑票据、可转让存单、国库券等。在美国,货币市场通过交易商、货币中心银行〔money center banks〕和纽约联邦储备银行的公开市场交易柜台经营。货币市场与提供长期融资的资本市场〔capital market〕相对。

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parking

parking. 1. The sale of securities subject to an agreement that the seller will buy them back at a later time for a similar price. • Parking is illegal if done to circumvent securities regulations or tax laws. It is often a method of evading the net-capital requirements of the National Association of Securities Dealers

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basis

basis. 1. A fundamental principle; an underlying condition. 2. Tax. The value assigned to a taxpayer’s investment in property and used primarily for computing gain or loss from a transfer of the property. • When the assigned value represents the cost of acquiring the property, it is also called cost basis. — Also termed tax

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