Replacement of assets placed through Medium Steam parts Co., Ltd. Chengdu 90% equity into the auto parts manufacturing industry.

公司通过资产置换置入中汽成都配件有限公司90%股权而进入汽车配件制造行业。

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This part has combined Lanzhou Minbai and vigours 28 replacement of assets case, analysed enterprise adopt the method adapting to circumstances to control profit.

本部分结合了兰州民百和活力28资产置换的案例，分析了企业采用变通的方法操纵利润的行为。

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One is the replacement cost of a company's assets, the so-called "q" ratio.

一个是公司资产的重置成本，也就是“q”比值。

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And there is Tobin's q, a ratio of the stockmarket value to the replacement cost of its tangible assets an attempt to measure what it would cost to recreate a company from scratch.

ECONOMIST: A survey of global equity markets: Valuation waltz | The

These find that, when the ratio (suitably adjusted to take care of accounting discrepancies) moves far above one, equilibrium is indeed eventually restored not, however, by a surge in the replacement value of companies' assets but by a correspondingly dramatic fall in the value that Wall Street places on them.

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