收益報表 的英文怎麼說
中文拼音 [shōuyìbàobiǎo]
收益報表
英文
earning report- 收 : Ⅰ動詞1 (把攤開的或分散的事物聚集、合攏) put away; take in 2 (收取) collect 3 (收割) harvest...
- 益 : Ⅰ名詞1 (好處) benefit; profit; advantage 2 (姓氏) a surname Ⅱ形容詞(有益的) beneficialⅢ動詞...
- 報 : Ⅰ動詞1 (告知; 報告) report; declare; announce 2 (回答) reply; respond; reciprocate 3 (答謝)...
- 表 : Ⅰ名詞1 (外面;外表) outside; surface; external 2 (中表親戚) the relationship between the child...
- 收益 : income; proceeds; profit; earnings; gains; avails; gainings
- 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
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In the years of errors and corrections respectively, through the empirical analysis on stockjobbing amount and price, it researches there ' s no difference on studied sample and control sample in appointed areas, and the investors of our securities business have no specially attention on these information. on the other word, we validate the corrections of accounting errors have no market conductibility. later, it analysis the reasons
分別在會計差錯的發生年度和差錯的更正年度中,通過測試和控制樣本的股票交易量、平均超額收益率和累計超額收益率在報表公布日前後各30天的時窗內的檢驗,說明我國證券市場的投資者對這類信息未予以特別關注,即我國上市公司的會計差錯及其更正行為不具有市場傳導效應,並進一步從理論上分析了這種現象產生的原因。This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method
本論文從兩個方面探索提高會計信息的相關性,一是對現行財務報告體系的改進,提出應改進現有報表的部分項目,並增加全面收益表等相關的報表;二是對現行財務分析方法的改進,包括對杜邦分析方法的衍展及沃爾比重分析法的修正,提出應在重視財務分析的同時加強非財務指標的分析,建立平衡記分卡,運用綜合評分法建立一套高效的績效評價體系。Vertical analysis shows the relationship of each item in a finan ? cial statement to its total assets on the balance sheet and net sales on the income statement
縱向分析揭示了財務報表各項與整體的關系。這里的整體指資產負債表的總資產和損益表的凈銷售收入。Although this involves giving up the liquidity of some of the foreign reserves, the return on such investments extends to well beyond just the financial yields of the assets that are accounted for in the balance sheet of the central bank holding the foreign reserves
將部分財政資源投資于這個范疇是一種合理分配金融資產的方式,亦符合國家利益。雖然這樣可能會減低部分外匯儲備的流動性,但這些投資的回報會遠超過在人民銀行資產負債表上的外匯儲備收益。Any person who intermeddles i. e. takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavit account shall be liable to a penalty of 10, 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased
任何人士如擅自處理死者的遺產即未先行向遺產稅署署長遞交有關遺產申報誓章遺產呈報表,而佔有或以任何方式管理死者遺產的任何部分,或該遺產所得收益的任何部分,可被判罰款10 , 000 ,另加罰相等於死者遺下的全部財產所應繳稅款3倍的罰款。Any person who intermeddles ( i. e. takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavitaccount ) shall be liable to a penalty of $ 10, 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased
任何人士如擅自處理死者的遺產(即未先行向遺產稅署署長遞交有關遺產申報誓章遺產呈報表,而佔有或以任何方式管理死者遺產的任何部分,或該遺產所得收益的任何部分) ,可被判罰款$ 10 , 000 ,另加罰相等於死者遺下的全部財產所應繳稅款3倍的罰款。Topics cover : in income determination ; balance sheet and statement of cash flow ; the role of financial analysis for valuation, cash flow analysis and credit risk analysis ; the role of financial information for contracting ; understanding of analysis of inventory, cash ; receivables ; financial instruments ; various types of financial reporting for leases ; owner ' s equities
主題涵蓋:收益決定;平衡表和現金流報表,財務分析在評估中的角色,現金流量分析和信用風險分析;財務信息在訂約中的角色;理解存貨、現金分析;應受帳款;金融證券;租約的各種金融報表;業主權益。Based on traditional net income statement, the comprehensive report needs to multiply the conception of income and reflect the change of fair value
全面收益報告在傳統收益表的基礎上,擴大收益的概念,對公允價值的變化予以反映。Now, fasb, asb and iasc have been done prominent achievements in this field : to improve the traditional income statement, and report the comprehensive income. then - experiences give us so much help
美國、英國以及國際會計準則委員會在這一領域的改革做出了巨大的成就:改進傳統表,編報全面收益報告,將已確認的利得和損失納入收益報告。The result shows that the proportion of state - owned shares has positive effect on the operating performance, the scale of enterprises has negative effect on the operating performance, rate of return on common stockholders ' equity and earnings per share are highly positively related to senior managers ' pay, senior managers ' annual pay is not significantly positively related to the operating performance and scale of enterprises, and its relationship to the proportion of state - owned shares is not clearly negative
結果表明:國有股比例與經營業績呈現正方向影響,企業規模與經營業績呈現負方向影響,凈資產收益率和每股收益均與高管報酬呈現高度正相關,高管年度報酬與企業經營業績、企業規模並不存在顯著的正相關關系,與國有股比例的負相關程度也不顯著。Scheme members will receive quarterly and annual benefit statements showing account summary
成員可收到季度及周年權益報表,詳細列出賬戶結存。In response to comments received through the consultation process the revised standard gives preparers of financial statements the option of presenting items of income and expense and components of other comprehensive income either in a single statement of comprehensive income with subtotals, or in two separate statements ( a separate income statement followed by a statement of comprehensive income )
作為對徵求意見期間收到的反饋信息的回應,修訂后的準則允許報表編制者選擇將所有的收入、費用項目以及其他綜合收益的組成部分放入同一張帶小計的綜合收益表,或者是放入兩張單獨的報表(損益表和全面收益表) 。Management which relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporations. but conventional financial accounting got corporations into the environment without the zoology. its information presentation only is the operational achievement which is weighed by periods of time past and the financial position until the day of statements made
在經濟和社會發展的今天,環境問題已成為一個經濟問題,與環境有關問題的管理,都必然涉及到資金收支,涉及到企業的財務狀況和經營成果,涉及到企業的收益和風險,而傳統的財務會計卻把企業局限於沒有生態的環境中,它所進行的信息披露只是過去一段時間以財務指標衡量的經營業績和到報表編制日為止的財務狀況。Income proof, such as employer s return of remuneration and pensions to inland revenue department i. r. 56b, tax demand note, pay slips, properly signed profit and loss accounts for business, etc
收入證明,例如徵稅單糧單香港稅務局的雇員薪酬及退休金申報表i . r . 56b ,以及簽署妥當的損益計算表等Article 31 aside from preparing expense and income report in substitution for the profit and loss statement and the statement of appropriation for profits and losses, the financial reports of a membership type stock exchange shall be governed mutatis mutandis by the preceding article
第31條會員制證券交易所之財務報告除以編制收支報告表替代損益表及盈虧撥補表外,準用前條之規定。Application of the new system not only increased the efficiency of decision making, but also improved the correctness of decision making and increased the investment benefit. as shown in a incomplete statistic, 515. 900 million rmb was invested on new project including technical change project during 2002 - 2004, with an average profit if 96. 62 million rmb and a average payback period of 5. 33 year and a investment payback rate of 18. 76 %. key project and some representative project basically reach the expect purpose
據不完全統計,在2002年? 2004年期間,總公司用於新項目投資(包含技改項目)資金為51590萬元,年均總利潤為9662萬元,平均投資回收期為5 . 33年,投資回報率18 . 76 % ,在扣除安全、環保等不直接產生效益的投資項目后,重點項目及一些具有代表性的項目基本達到了總公司4年收回投資的預期收益目標。This course explores the broader areas of financial accounting - accounting information, the balance sheet, the income statement, depreciation, accounting for inventories, financial statement analysis and introductory auditing
本課程廣泛介紹財務會計專業知識會計數據,資產負責表,收益報表,損耗,存貨會計,財務報表分析和審計入門。Members will receive quarterly and annual benefits statements showing personal contribution records and account summary
成員可收到季度及周年權益報表,詳細列出個人供款紀錄及賬戶結存。Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. the recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.
當然,全面收益的確認與計量問題又是十分復雜的,它不僅涉及到財務會計理論的方方面面,如歷史成本原則、實現原則、相關性和可靠性等,也觸及當前許多會計難題,如衍生金融工具會計、物價變動會計、無形資產會計以及外幣報表折算等。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。分享友人