凈增益 的英文怎麼說
中文拼音 [jìngzēngyì]
凈增益
英文
net gain-
According the original thoughts, this paper circumstantiates how to carry this theory into chinese practice and how to eliminate the fundamental shortcomings if foreign standards applied mechanically. therefore, in a creative way, this paper establishes a feasible eva appraisal system according to chinese listed companies " character and demonstrates it on some listed companies, such as sichuan changhong co. ; tsingtao brewery company ; and harbor line companies. in one word, this paper wishes to provide a set of more practical and predictable standard in comparison with roe and eps
本論文正是根據其理論,首先著重對目前如何將經濟增加值實際運用於評估中國上市公司業績,進行針對性的分析和探討,從而逐步剔除機械套用國外指標體系的根本性缺陷,然後按照中國證券投資市場的特徵,創造性地建立一套符合中國實情地指標體系,同時運用這一指標體系對四川長虹、青島啤酒以及整個港口行業的上市公司五年間的業績變化情況做了仔細的運算和分析,並與現行的凈資產收益率、每股收益進行實證分析、比較,以期為上市公司業績評價提供一種更有預見性、更可行的指標體系。The likelihood of a net fiscal drain from emigration is raised by the life-cycle patterns of public goods and migration.
公益設施和移民的生命周期模式,使得由出境移居而造成財政凈流出的可能性增大了。An increase in net carrying amount arising on revaluation of fixed assets should be credited directly to shareholders ' equity under the heading revaluation reserve
由於固定資產重估產生的凈賬面總額的增加額應在重估價準備后直接記入股東權益。Enterprise growth management contains five key elements : objective growth rate, net interest rate in sale, property rate of turnover, rights multiple and subsist - profit ratio
增長管理的基本要素有:目標增長率、銷售凈利率、資產周轉率、權益乘數與留存收益比率。To set a new index system of financial appraisal, some basic factors including operational purposes, subjective, the life cycle of enterprise, etc., must be taken into consideration. the changes of these factors determine the expansion and withdraw of the system. moreover, to design the system framework, the following principles must be abided by : the principle of understandability, the principle of operationally, the principle of cost - benefits, etc. according to the above, we believe that the system framework of financial appraisal should take economic value added ( eva ) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system
論文的創新處主要體現在:吸收我國企業效績評價指標體系和西方財務評價指標的精華,並在此基礎上,構建適應新經濟時期企業經營環境變化要求、分層次、多因素的企業經營業績財務評價指標體系;提出幾個很有創意的財務評價指標,諸如:知識與智力資產收益率、知識與智力資產貢獻價值增長率、凈資產創利率、負債收益率,相信必將對未來同類研究起到有益的借鑒作用。It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit
研究結果表明,在單變量分析中,每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強;經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性;多變量分析中,應用費雪判別分析和典則判別分析得到兩個判別模型,在典則判別分析中,應用兩種方法確定所建模型的最佳分界點,檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為:企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍;採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型,收益額以凈利潤、現金凈流量為主,收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導,折現率堅持不低於無風險報酬率等四項原則,系數以回歸方程的測算為主;市場法中參照物企業選取應以同行業企業為基準、擴大數據來源,注重評估比率可靠性驗證、利用多種比率的配合等。Flesh chickens : after used on a chicken farm in hubei province for 45 days, death rate was 68. 5 % less then the contrast group, weight gain increased 3. 61 %, and net income increased 55. 5 %
肉仔雞:在湖北某養雞場示範性應用共飼養45天,比對照組少死亡68 5 ,增重提高3 61 ,凈收益增加55 5 。In line with the theory of pricing stocks and bonds, we classify the relevant factors to three types : endogenetic factors ( value - determined ), fund - provided factors ( price - affected ), policy factors ( system - impact ). then the research on the stock market, bond one and relevance of them will be developed depending on those three levels of factors mentioned above
基於股票和債券的定價機理,本文將相關影響因素劃分為三個層面:即具有內生性質的因素(利率、通貨膨脹率、凈資產收益率等) 、影響資金供需面的因素(貨幣供應量、固定資產投資增速等) 、政策性影響因素(重大的股市政策等) 。This is just surface reason of the rate of state - owned business indebtedness to increase. ( two ) state - owned business profit ability is bad, and appear payment of interest that is in net finance loss. namely business proceeds with tax before paying the interest has the scarcity to pay the interest charge
(二)國有企業盈利能力差,出現了凈的財務虧損,也就是企業的付息得納稅前收益不足以支付利息費用,隨著利息拖欠額的增加,企業的負債率越來越高。After analyzing the characteristic of market - to - book ratio ( p / b ratio ) and price - to - earnings ratio ( p / e ratio ), the thesis uses data from domestic common - shares markets to test the value - relevance of these two ratios. the research data are from shanghai stock exchange and shenzhen stock exchange, including the dealing prices of listed companies in the years of 1994 to 1998 and accounting data from their financial reports of 1993 to 1997. the contents of this thesis are divided into eight sections allocated as below : section 1 is " introduction " about the backgrounds of selecting research targets and the brief contents of whole thesis
本文介紹了費森?奧爾森模型的產生背景和在資本市場研究中的作用,從模型推導出公司凈資產倍率( p / b ) 、市盈率( p / e )與未來盈利能力(凈資產收益率, roe )及盈利增長率的關系,分別以1993及1994年為考察基年,用我國上市公司股價數據和年報中會計數據進行了檢驗,證明了假設一: 「凈資產倍率高預示著未來的凈資產收益率高」 ,及假設二: 「市盈率高預示著未來的贏利增長率高」 ,意味著市場對會計信息的反應方向是正確的,說明我國證券市場投資者已能對公開會計信息有基本的把握並運用於投資決策中。While the results were helped by a tax credit, wal - mart said an increase in expenses, led by wages, energy and accident costs, along with healthcare costs, put pressure on net profit margins
沃爾瑪表示,雖然財報結果受益於稅收抵免,但以薪資、能源、事故成本和保健成本項目為主的支出增加,對凈利潤率帶來了壓力。No - public shareholders realize their interests mainly through premium issue, net assets appreciation and money bonus
非流通股股東的利益主要是通過溢價發行、凈資產增值和盈利分紅來實現。Practice refers to any human activity that introduces new radiation sources or exposure pathways, or enlarges the scope of worker exposure, or changes the exposure pathways of existing radiation sources, thereby leading to either exposure of people or an increase in the number of people subject to exposure, for the purpose of obtaining a net benefit
一二輻射作業:指任何引入新輻射源或曝露途徑、或擴大受照人員?圍、或改變現有輻射源之曝露途徑,從而使人們受到之曝露,或受到曝露之人數增加而獲得凈利益之人類活動。The discourse analyzed the traditional net income and the stock price performance evaluation indexes, proposed that the connection between the economic value added ( eva ) and the market value added ( mva ) supervises the operator performance evaluation, and designed the long - term and the short - term ’ s incentive contracts based on the chosen performance evaluation indexes. we proposed some advices to enterprises in china which execute the operator performance evaluation finally
並具體分析了傳統的凈收益和股價業績評價指標的不足,提出以經濟增加值( eva )和市場增加值( mva )相結合作為激勵導向的經營者業績評價指標,並以所選擇的業績評價指標為基礎,設計了長期激勵與短期激勵相結合的經營者激勵報酬契約。Japan division net income increased by cdn 18 million to cdn 30 million in the first quarter of 2002 from cdn 12 million in 2001. this increase was mainly due to the impact of the acquisition of policies and assets of daihyaku, partially offset by investments in technology and infrastructure. premiums and deposits increased by cdn 257 million to cdn 383 million for the quarter ended march 31, 2002, excluding the cdn 319 million of segregated fund seed capital deposited this quarter
日本業務部之收入凈額由二零零一年首季的一千二百萬加元增加至二零零二年的三千萬加元,多增一千八百萬加元,增長主要是由於收購第百生命之保單及資產后帶來進帳,然而在發展科技及基建方面的投資耗費部分收益。Abb reported a strong increase in orders, revenues, earnings before interest and taxes ( ebit ) and net income for the second quarter of 2007 as the result of continuing robust demand in all regions and businesses and further improvements in business execution
得益於全球及各業務領域內持續強勁的市場需求,以及運營情況的進一步改善, abb集團第二季度的訂單、銷售收入、息稅前利潤以及凈收入都取得了強勁增長。Critics argue that although casinos elsewhere provide employment and a net economic benefit, they can also increase the incidence of compulsive gambling and local deprivation
批評者認為,盡管他國賭場提供了就業機會和經濟凈效益,賭博成癮和地區貧困化的概率也增加了。Among the key findings are that wwf s proposed changes to fisheries management could generate hk 1. 3 to hk 2. 6 billion over the next 25 years of net benefits to hong kong in comparison with current fisheries management, through revitalised fish stocks, more profitable fisheries, and new tourism and recreational opportunities in north - eastern waters
報告主要結果包括:世界自然基金會作出的漁業管理建議,透過恢復東北水域的漁產,增加該區漁業的利潤,開創旅遊和康樂機會相較現時的漁業管理政策,更可在未來25年,為香港帶來港幣13億至26億元的凈利益。3. 5 cm long and 4um wide channel silica glass waveguide was fabricated by ag + - na + ion - exchange and 5 db net gain at 1536 nm was obtained with a pump power of 250 mw ( at 980 wavelength ) ; fwhm is 14 nm around 1536 nm
用波長為980nm , 250mw的半導體激光器泵浦該條型波導,在1536nm波長下得到的最大凈增益是5db :在1536nm附近3db凈增益譜帶寬是14nm 。分享友人