收益盈餘 的英文怎麼說

中文拼音 [shōuyìyíngyú]
收益盈餘 英文
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  • 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...
  • 盈 : Ⅰ動詞1. （充滿） be full of; be filled with 2. （多出來;多餘） have a surplus ofⅡ名詞（姓氏） a surname
  • 餘 : Ⅰ同「余」Ⅰ-Ⅳ1. Ⅱ名詞（姓氏） a surname
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  1. These trends have greatly benefited hong kong s external sector, as indicated in the substantial current account balance of payments surplus that we are running

    這些趨勢使香港的對外交易大為受益，從國際收支錄得大的經常帳盈餘可以知道。
  2. Capital financing surplus deficit before investment income

    計入投資收益的經營盈餘
  3. Investment income of a non - investment company, engaged in short - term or long - term investments, including dividends received under cost method and income recognized under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period income

    凡非以投資為業之公司，因從事短期及長期投資，依成本法取得之股利收入，及依權益法按持股比例認列之被投資公司本期盈餘等投資收益屬之。
  4. Gains on "capital" assets are taxed at lower rates than ordinary income.

    與正常的收益相比「資本」資產的盈餘是按較低的稅率納稅。
  5. Making use of the time series exhibitions of the fluctuation - rate datum, we make our study for the following two purposes : one is to observe whether the preannouncing companies " temporal - condition variance of the series of the return rate conforms to the demand of sta bility ; the other is to decide whether the preannouncing companies " stocks have asymmetrical - information adjustment, this is to say, to decide how the companies response to good or bad news

    為了進一步檢驗盈餘預告新規則實施效果，我們考慮從波動性入手對股票市場的穩定性進行系統分析。我們嘗試利用波動率數值的時間序列表現進行研究，力圖了解：預告公司股票日收益率序列的時變條件方差是否滿足穩定性要求。預告公司股票是否存在信息非對稱性調整現象，即對利好利空消息分別做出何種反應。
  6. Every accrual also calls common stock common stock every dividend profit or every profit, it is the ratio that points to profit of company net profit and current and outer common stock

    普通股每股收益也稱普通股每股利潤或每股盈餘，是指公司凈利潤與流通在外普通股的比值。
  7. The earnings quality of chinese listed companies now has already been the focus of the investors " attention. in the last few years, some listed companies " perfect earnings per share turn out to be afraud and investors " hopes were shatered

    上市公司的收益質量如今已是投資者不得不關注的焦點了，近幾年，一些上市公司近乎完美的利潤增長率、每股盈餘如肥皂泡般在我們面前破裂時，投資者的希望和夢想也隨之破滅了。
  8. This paper is trying to answer it. first of all, this paper analyses the system that promotes unfair related transaction and variance of regulatory regime, and explores relations of related transaction and earning management of loss companies. second, it uses the method that is different from literature in mainland china, adds the related transaction factor to consider the earning management of loss companies, and draws the conclusions through empirical method

    其次，本文採用不同於國內文獻的研究方法，引入關聯交易因素考慮虧損公司盈餘管理，通過經驗研究方法分別對關聯交易程度等級與資產收益率關系、虧損時間、關聯交易程度與盈餘管理三者關系、影響關聯交易因素及審計意見與盈利質量關系等關聯交易盈餘管理方面進行實證研究，並得出以下主要結論： 1
  9. It reviews enron corporation ' s development history from 1986 to 200land talks over enron corporation ' s earnings management measures : enron corporation managed earnings by a series of complicated partner transaction

    回顧安然公司的歷史，從1986年到2001年的發展過程；探討安然公司進行盈餘管理的手段；安然公司通過一系列復雜的關聯方交易來管理收益。
  10. Chapter four : positive accounting research on earnings management of chinese stock market. and chapter five : the discussion about governing of earnings management of listed companies in our country

    在實證研究部分，對我國上市公司1993 ? 2001年度凈資產收益率分佈進行了分析，並針對上市公司利用非經常性損益項目進行盈餘管理做了實證研究。
  11. Operating surplus deficit after investment income

    未計入投資收益的經營盈餘
  12. Consolidated surplus revenue - expenditure new budget revenue measures equity investment into capital investment fund

    綜合盈餘收入開支實施預算案新收入措施的響注入資本投資基金的權益投資
  13. Chapter five is the classification of the roe ( the rate of return on the owner ' s equity ) of the public - offering companies froml997 to 1999, and then a conclusion is drawn on the 10 % and 6 % of roe : the heavily - populated numbers of roe have something to do with the regulatory policies. the last chapter is three suggestions in policies put forward by the former discussion on roe. earnings management does exist

    本章著眼于對我國上市公司基於配股權的盈餘管理的研究：通過對1997年到1999年掛牌交易的上市公司的凈資產收益率進行分類，發現了凈資產收益率的「 10現象」和「 6現象」 ：即上市公司凈資產收益率的密集區與證監會在1996年初和1999年初修改上市公司配股權存在趨同性。
  14. Accumulation of surplus income

    累積收益盈餘
  15. 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。
  16. Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. for example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose

    因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業
  17. By a decrease in visible trade deficit, an increase in invisible trade surplus, a continued net inflow of external factor income, and a continued net outflow of current transfers. with exports of goods increasing faster than imports of goods, the visible trade deficit decreased to $ 1. 4 billion in the third quarter of 2003, from $ 5. 0 billion in the same quarter in 2002

    與二零零二年同季比較，二零零三年第三季錄得的經常帳盈餘中，有形貿易赤字有減少、無形貿易盈餘有增加、對外要素收益有持續的凈流入、和經常轉移有持續的凈流出。
  18. This text regards listed companies of 1998 - 2000 years of shanghai as the research object. having observed the earning per share ( eps ) and return on net assets ( roe ) of listed company. we examined the continuity of the index of the earning during these 3 years at the same time, we find that there are the phenomenon of earnings management generally in the listed company of our country

    首先本文以滬市1998 2000年的所有上市公司為研究對象，採用描述性統計與相關性分析的方法，考察了上市公司的每股收益指標以及凈資產收益率指標，同時我們又對這3年間盈餘指標的連續性進行了檢驗，我們發現我國上市公司中普遍存在著盈餘管理現象。
  19. The thesis analyzes the sample distribution through quantificational and statistical way and hypothesis tests. the thesis discusses the mechanism that leads to the earning management of listed companies and the way through which the earning management come true. the thesis also proposes some suggestion about building up the securities business in our country

    本文採用實證研究的方法，選擇中國a股上市公司1998 ? 2000年度的凈資產收益率（ roe ）作為研究對象，對樣本分佈進行了定量的統計分析和假設檢驗，從理論和實踐相結合的角度系統地論述了上市公司盈餘管理形成的機制和實現方式，並對如何進一步健全我國證券市場提出了若干建議。
  20. On the one hand, people can not but accept the existing report system, on the other hand diligently seek for the high - grade income index that can measure company performance well and truly. many new performance evaluation index derived from the accounting profit like the surplus income index, the comprehensive income index, the core earning index and the economic value added are recognized by the market

    人們一方面不得不接受現有的利潤呈報系統，另一方面又不斷努力尋找能夠真實、準確度量公司業績的高質量收益指標，大量由會計利潤衍生出來的新業績指標，如剩餘收益、全面收益、核心盈餘、經濟增加值不斷被市場所關注和重視。
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