凈財產 的英文怎麼說
中文拼音 [jìngcáichǎn]
凈財產
英文
net wealth-
( ii ) this paper makes the annals data of the listed companies in 2004 as sample, and gets earnings per share and the regression equation of the four financial indexes which have noticeable effect on it via stepwise regression method. the four financial indexes which affect earnings per share are the net asset per share, unaccommodated profit per share, quick ratio and return on assets respectively. the equation provides a
（二） 、以河南省上市公司2004年年報數據作為樣本，應用逐步回歸方法，得到每股收益和對它有顯著影響的四個財務指標的回歸方程，影響每股收益的四個財務指標分別是:每股凈資產、每股未分配利潤、速動比率和總資產報酬率，為這些上市公司提高每股收益提供參考。On the basis of drawing lessons from the existing research results both at home and abroad, this paper observes the change law of the two financial indexes of nroa and croa from 1997 to 2001, studies the relations between the locations of listed companies and the m & a performance, between the structure of equity of listed companies and the m & a performance, between the industry nature of the listed companies and the m & a performance, between the type of m & a and the m & a performance, and then draws several conclusions that m & a performance is unsatisfactory on the whole, m & a performance of listed companies in eastern china is superior to that of the counterpart in middle or western china, m & a performance of listed companies that the country or the other corporations hold the most share of the listed companies is unsatisfactory on the whole, the growing or mature listed companies can achieve best m & a performance when they implement the m & a horizontally while the listed companies in declining phase may perform the conglomerate m & a the best
在借鑒國內外已有的研究成果的基礎上，本文考察了並購上市公司從1997年到2001年五年時間內凈資產收益率和主營利潤率兩項財務指標的變化規律，研究了並購公司所在的區域與並購績效、並購公司的股權結構與並購績效、並購公司的產業性質與並購績效、並購類型與並購績效等方面的關系，得出了若干結論： 1 、並購績效從總體上來說是不理想的； 2 、東部上市公司的並購績效要優于中部和西部上市公司的並購績效； 3 、國家股或法人股是第一大股東的上市公司的並購績效不理想； 4 、處于成長性產業和成熟性產業的上市公司發生橫向並購績效最好，處于衰退性產業的上市公司發生混合併購績效最好。One is to study the relationship between the share - holding structures of senior supervisor, stock structure etc, and the finance performance of the corporate ; the other is to study the relationship between correlative factors of the corporate governance. in this article, based on the analysis of the relationship between corporate governance and financing performance, the author divide performance into two aspects : roe and tobin ' s q ratio, tries to establish the correlation and regression analysis mathematics model of corporate value and developing ability of the corporate, using statistical software spss10. 0, carry through the correlation and regression analysis, then analyzes the model to study the relationship between corporate governance, corporate value and developing ability of the corporate. this is a beneficial experiment to the research of the relationship between corporate governance and performance
本文試圖在分析公司治理結構各方面與公司經營財務業績相關關系的基礎上，將公司績效分解為凈資產收益率代表的公司價值和托賓q值代表的公司價值成長能力兩個指標，分別建立公司價值與公司治理結構各影響因素以及公司價值成長能力與公司治理結構各影響因素關系的多元線性數學模型，利用spss10 . 0統計軟體，對之進行多元線性回歸分析，考察它們之間的相關性和回歸系數，並通過擬和出的回歸方程考察公司短期與長期發展能力與公司治理結構的關系，是對公司治理結構與公司績效關系進行研究的一次有益嘗試。The paper is composed of four parts : part one is the analysis of southwest airlines financial performance by employing the dubang financial model after the brief introduction of industry development and company history. the rate of net income divided by equity is broken down into rate of asset, financial leverage, rate of sale margin rate and asset turnover
本文主要從以下四方面來分析其經營策略和文化對于低成本的作用: 1 、採用杜邦財務分析方法分析美國西南航空公司的財務指標，將凈資產收益率分解到資產收益率、權益乘數、銷售收入利潤率和資產周轉率。The equation shows that 9 finance index have important relationship with default ratio, they are roe, debt ratio, asset turnover ratio, gross profit ratio, scale of assets, currency ratio ( [ currency + marketable securities ] / current liability ), debt structure ( current liability / total debts ), currency / daily revenues and quality of assets ( accounts receivable / total assets )
回歸方程表明，違約率與以下9個財務指標的組合密切相關：凈資產收益率、資產負債率、總資產周轉率、毛利率、資產規模（資產總額對數） 、現金比率（現金類資產流動負債） 、債務結構（短債總額債務總額） 、日銷現比（現金與有價證券日銷售額） 、資產質量（應收賬款資產總額） 。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。Defining " high net worth " individuals as those with liquid assets of more than $ 5m ( ? 2. 6m ), mr yukawa estimates that 300, 000 japanese could use private banking services, but only 50, 000 do
湯川給「高凈財富」所下的定義，是那些流動資產超過500萬美元（合260萬英鎊）的人。他估計，日本有30萬人可使用私人銀行服務，但只有5萬人這樣做。Defining “ high net worth “ individuals as those with liquid assets of more than $ 5m ( & pound ; 2. 6m ), mr yukawa estimates that 300, 000 japanese could use private banking services, but only 50, 000 do
湯川給「高凈財富」所下的定義，是那些流動資產超過500萬美元（合260萬英鎊）的人。他估計，日本有30萬人可使用私人銀行服務，但只有5萬人這樣做。Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。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。Based on the analysis of the current situation of the state medium - small - enterprise and the difficulties met during the stock reorganization of the high technology medium - small - enterprise, the article tries to provide possible solutions on the issues of definition of property rights, management of state assets, stock evaluation of commercial and non - commercial capital, disposal of enterprise debt and the use of land, and the settlement of retired people respectively. applying the modern theory of financial management, the article also gives its suggestion on the comprehensive evaluation on the companies during their stock reorganization and on the optimal allocation of capitals. according to the western experiences of developing high technology industries by venture investment and the prospect of the roles played by the forthcoming growth enterprise market, the article concludes that the sate medium - small high technology enterprises raising money from growth enterprise market through stock reorganization may be a shortcut for their development. a case of an " institute of automatization ", whose scheme was planned by the author for practice, is discussed throughout the paper
本文在對我國國有中小企業改革現狀的分析基礎上，針對我國國有中小高新技術企業的現狀及股份制改組過程中的難點，對產權界定、國有資產管理、經營性和非經營性資產的剝離、凈資產的折股、企業債務和土地使用權的處理、離退休人員的安置等等問題，分別提出了具體的解決辦法。運用現代財務管理理論，提出了股份制改組過程中的公司整體價值評價方法及最佳資本結構確定的方法。在分析國外利用風險投資機制發展高新技術產業的經驗及即將推出的二板市場相關內容基礎上，明確提出國有中小型高新技術企業通過股份制改組最終到二板市場上市融資是其快速發展的途徑。The contribution to a general average shall be made upon the actual net values of the property at the termination of the adventure except that the value of cargo shall be the value at the time of discharge, ascertained from the commercial invoice rendered to the receiver or if there is no such invoice from the shipped value
共同海損的分攤，應以航程終止時財產的實際凈值為基礎，但貨物應以卸貨時的價值為基礎，此項價值應根據送交收貨人的商業發票確定；如果沒有此項發票，則應根據裝運價值確定。Score special claim on residual equity
對剩餘財產凈值的特別要求權Conclusions could be drawn out through a positive analysis of some port companies : the factors that have a positive effect on the strategic target are the rate of main business return, the velocity of the assets, while the capital structure and the rate of the increase of the increase of investment have little effect, which illuminate that the port company should focus on the main business to enhance the return of net assets, it also shows that the business of the list port companies is over - concentrated, and should be diversified to lessen the operating risk ; the companies should accelerates the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital ; and result in no scale economic benefit
本文通過對部分港口類企業進行計量分析后發現港口企業的資本結構和投資對凈資產收益率沒有顯著的影響，而港口企業收入過分集中。針對未來財務環境發生的變化，本文從戰略財務管理的角度對南京港口集團公司提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。Which illuminate that the shipping company should focus on the main business to enhance the return of net assets, it also shows that the business of the list shipping companies is over concentrated, and should be diversified to lessen the operating risk ; the companies should accelerate the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital, and result in no scale economic benefit
本文通過對航運類上市公司進行計量分析后發現航運企業的資本結構和投資對凈資產收益率沒有顯著的影響，而航運企業收入過分集中。針對未來財務環境發生的變化，本文從財務戰略管理的角度提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years
本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。Finally, the detailed introduction on enterprise management and conformity after merging, the postmerger firms can achieve economics of scale effects, operating and financial synergy effects etc. in the practice of bankruptcy and merger, this article believe that after targets ' s evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense
最後通過對兼并后企業管理和整合工作的詳細介紹，使兼并后企業通過兼并實現規模經濟效應、經營和財務協同效應等。本文認為在破產兼并實踐中，當被兼并企業在評估調賬后仍處于資不抵債、凈資產為負數的情況，會計上應將資不抵債的數額列為遞延支出核算，這種處理方法有利於鼓勵優勢企業兼并資不抵債的企業，減少因破產而增加的社會壓力。Thirdly, circling around the goal of m & a exposed in the first part, this paper avoids one - side factor of using only one year financial variable. we take the listed company which did m & a in 1997 as samples and study on the variables of return of earning ( roe ), earning per share ( eps ) and the change of their stock prices through 5 years datum from 1996 to 2000. all is to analyze the changing tendency of m & a ' s performance in a long time as for the samples
三、圍繞本文第一部分中所揭示的並購動機，避免單純採用當年財務指標評價的片面性，以1997年上市公司並購前後五年的年報數據為實證研究資料，選取凈資產收益率（ roe ）和每股收益率（ eps ）以及股價變動等指標，動態分析1997年上市公司並購的長期績效變動情況，評價該年上市公司並購績效的優劣狀況。It is because the first two, when they saved the sight of others, brought forth a worldly blessing only ; the happiness had to do with the fleshly eye and material existence. but those who allow others to become monks or themselves become monks by aiding each other will gradually, in the end, attain the eye of supreme wisdom, and the self - nature of this wisdom eye will never be destroyed even until the end of the world. through the blessing of his virtue, men and gods will rejoice in inexhaustible possessions and in the end will attain the bliss of enlightenment
那是因為前二者挽救了別人的視力，只帶來現世的福報，只給他們帶來肉眼在這一世所能享有的快樂而已，而那些允許他人出家或彼此相助，自己出家的人，最終將得到無上智慧之眼，此智慧眼之自性直至世界末日也永不毀滅，由於他的功德加持，人天都可共享這永無止盡的財產，最後並將得到開悟之喜悅，因為出家法喜可以打破魔王的幻相，而使佛脈綿延永續，可以破除不善邪法，帶來善法，可以消滅不凈，帶來善德大業。By comparing these data of southwest airlines with the rivals, the reason of success is disclosed
通過西南航空公司與行業競爭對手財務指標的比較，分析凈資產收益率高於行業平均水平的原因。分享友人