估價盈餘 的英文怎麼說
中文拼音 [gūjiàyíngyú]
估價盈餘
英文
appraisal surplus-
Then we come to conclusions : ( 1 ) in the bull market, the firms with best earning character can have highest p / e ratio, then follow the ordinary firms, while the firms with worst earning character is on the floor, which means the earning character is related to the yield of stocks
（ 2 ）以預估盈餘數字計算的市盈率做為選股指標時，其合理性及精確性都是較歷史盈餘的市盈率為高，具有較高的利用價值，說明當期的盈餘與當期的股價具有顯著相關。How does the accounting information express their value - relevance ? these questions are important not only for academic scholars but for investors in the securities markets. in order to answer these questions, the thesis uses " feltham - ohlson valuation model " as the theoretical framework and selects book value ( bv ) and net earnings ( e ) as proxies of accounting information to do research
本文選擇「帳面凈資產」和「會計盈餘」數據作為公開會計信息的代表，運用「費森?奧爾森估值模型」分析凈資產倍率和市盈率的性質，並用我國a股市場上市公司1994 ? 98年股價數據和1993 ? 97年年度報告會計數據檢驗這兩個比率的投資決策有用性，以求較深入地回答上述問題。He ' s not looking at quarterly earnings projections, he ' s not looking at next year ' s earnings, he ' s not thinking about what day of the week it is, he doesn ' t care what investment research from any place says, he ' s not interested in price momentum, volume, or anything
他既不參考每一季的盈餘預估值，也不參考明年的盈餘項估值，他不在乎當時是星期幾，也不關心任何的投資研究報告，他無視價格動能、成交量與其他類似的變數。Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings
長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。The best opportunity in terms of value remains in asian currencies in our view, as valuations are still cheap and fundamental growth drivers, foreign exchange accumulation and trade flows clearly support further asian currency appreciation
因為其價格低廉，並且基本面的推動、外匯盈餘積累以及貿易流動，這些將會進一步推高估值。分享友人