未分配收益 的英文怎麼說
中文拼音 [wèifēnpèishōuyì]
未分配收益
英文
income not distributed- 未 : Ⅰ副詞1 (沒) did not; have not 2 (不) not Ⅱ名詞1 (地支的第八位) the eighth of the twelve ear...
- 分 : 分Ⅰ名詞1. (成分) component 2. (職責和權利的限度) what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] (料想) judge
- 配 : Ⅰ動詞1 (兩性結合) join in marriage 2 (使動物交配) mate (animals) 3 (按適當的標準或比例加以...
- 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...
- 收益 : income; proceeds; profit; earnings; gains; avails; gainings
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( 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。Dividend policy reflect interests relationship among the company, shareholders, creditors, senior managers, employee, etc. the company, regarding as the ties of interest relation in the interest subject, need to keep reserves high to meet the demands of reproduction enlarged. to the creditor, the company must keep reserves to increase the enterprise profit ability to promise the repayment
公司股利分配政策反映了公司、股東、債權人、公司管理者等各利益相關主體之間的利益分配關系。對于作為聯結各利益主體之間利益關系的紐帶? ?公司來說,公司既需要收益留存、增加積累、滿足擴大再生產的需要;又要滿足投資者的需求,為其未來資金籌集提供來源。相對于債權人而言,需要公司將收益留存、增加企業盈利能力,滿足其本金償還的需要。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。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。There is another approach. utilizing the basic theory of return and risk and the main methodologies and models of asset valuation, we can study the implied risk premium from the current share prices by incorporating stock analysts " forecast on companies " earnings and growth. by comparing the implied risk premium with the actual risk level of the particular investment, we can decide better whether its valuation is fair
在主要投資價值分析方法和分析模型基礎上,本文換了一個角度,從風險收益基礎理論出發,研究利用更符合實際的三階段估值模型,結合證券分析師對企業贏利和未來增長的估計,測算證券定價背後隱含的風險回報水平,通過考察風險補償率是否與該投資面臨的風險水平相匹配,來更好的解決證券定價合理評判這個問題。Then, this paper empirically tested the validation and predictive accuracy of different var risk management model in the domestic financial market. finally, with the analysis of modem financial risk management development trend and the current domestic financial risk management situation, this paper made a prospect for the application of this model in the construction of domestic financial risk management system. through the analysis, the main conclusions are as follows : ( l ) the traditional mean - variance model is the special example of the portfolio selection based on the var risk management model for the case that the returns of the portfolio are assumed to be normally distributed ; compared with the mean - variance model, the var risk management model is more comprehensive and accurate in the measurement of the portfolio risk, so based on the var model, the investors can allocate the asset more effectively. ( 2 ) the var risk management model can provide the timely and comprehensive risk information for the top risk manager, so it is very helpful to the improvement of total risk management efficiency. ( 3 ) based on the var model, the raroc performance valuation approach can reflect the real performance of the portfolio manager and provide the coherent standard for the allocation of risk limitation and the construction of the incentive compatibility constraint mechanism in the financial instiutions
通過研究分析,本文主要得出如下結論: ( 1 )傳統的markowitz均值? ?方差模型僅僅是在資產組合收益率正態分佈假設條件下基於var風險管理模型進行資產組合選擇的特例,與均值? ?方差模型中的方差風險度量方法相比, var風險管理模型能夠更全面、更貼切地衡量資產組合的風險,且基於此模型能夠更有效地進行資產配置決策; ( 2 ) var風險管理模型能夠滿足更高層次風險管理者對風險信息的需求,有助於整體風險管理效率的提高; ( 3 )基於var風險管理模型的raroc績效評價能夠反映資產組合管理人的真實業績,從而為金融機構風險限額的分配和激勵約束機制的制定提供統一的標準; ( 4 )國內證券市場資產組合收益率服從正態分佈的假設明顯不成立,實證檢驗表明基於資產組合收益率正態分佈假設條件下的方差? ?協方差模型對國內資產組合風險的預測存在較大的偏差,由於文中證明在收益率正態分佈假設條件下基於方差? ?協方差模型進行資產組合選擇的結果等價于markowitz的均值? ?方差模型,因此,均值? ?方差模型對國內資產組合風險的預測同樣會存在著較大的偏差,而半參數var風險管理模型則能夠取得較好的預測衡量效果; ( 5 ) var風險管理模型符合未來金融風險管理的發展趨勢,基於var風險管理模型建立內容提要風險限額內控體系、風險信息披露體系和業績評價體系,並進行金融監管,將有助於國內金融機構內部風險管理方法和外部監管技術跟上國際金融風險管理的發展潮流。But there still has many problems in there. the problems are these ; the tourism industry itself was not much developed and ca n ' t accelerate the local economic considerably. the income of tourism was distributed unjustly and the needy people were not benefited or benefited trivially
旅遊扶貧在兩地都有近十年的歷史,然而存在不少問題:旅遊業本身發展不夠成熟,未能對地方經濟產生較大的促進作用;旅遊收入分配不公,貧困人口從中沒有獲益或者獲益甚微等。By utilizing " the theory on value chain ", the thesis advances that the strategic segment of the value chain in the bio - pharmaceutical industry is innovation of the bio - medical products, while the foothold of the product innovation lays on know - how researching and developing functional genes. thus the thesis proposes that under the premises of full understanding and grasping characteristics of the industry and corresponding products could investors give full play to their own advantages to date and collaborate the strong with mutual benefit meanwhile, investors would draw up purposeful investment strategy and build up flexible and effective guarantee system of investments. therefore, it would help the future investors not only to build up core competition capacity of their own in the long run, but also to grasp the investment opportunities more accurately, make their investment action more reasonable, lower the investment risks further and get richer return on investment
論文在對國內外生物醫藥行業發展現狀進行多方位分析、總結的基礎上,針對我國目前該行業中投資存在的「投資領域過于集中、投資者在思想認識、資金實力和投資方向方面與行業特點存在著較大的差距、風險投資環境尚未健全、運作管理相對滯后」等問題,利用「價值鏈理論」對該行業的投資機會加以分析,提出了「生物醫藥產業價值鏈的戰略環節為產品創新,而產品創新的立足點在於研發功能基因等專有技術」等觀點,建議投資者應在充分理解、把握生物醫藥行業及生物技術產品特點的前提下,根據目前自身的優勢,強強聯合、優勢互補,制定有針對性的投資戰略、配之靈活有效的投資保障體系,從而構建自身未來的核心競爭能力,以使未來此領域投資者的投資機會更準把握,投資行為更趨理智,投資風險更為降低,投資收益更加豐厚。It analyses the composition and yield origination of net - assets of open - end fund, fees and fees rate of open - end fund, the determination and calculation to the value of open - end fund under different yield rate, and the affection of financial ratios to yield rate. meanwhile, it discusses measurement of the future value of fund ( mainly risk of the fund and desired yield rate ), the determination of system risk and non - system risk of open - end fund. at last, this article analyses the relation of income distribution and the value of fund and taxation distribution and the value of fund
分析了開放式基金凈資產值的構成及其收益來源,開放式基金的費用和費用率,不同收益率下基金價值的測算、幾種財務比率對收益率的影響;分析了基金未來價值的度量(主要是基金的風險與預期收益率) ,開放式基金的系統風險與非系統風險及對風險的測量;分析了各種因素(宏觀經濟因素、微觀決策層)對基金價值的影響,分析了收益分配與基金價值的關系,稅務籌劃與基金價值的關系,並在此基礎上闡述了』開放式基金的推出對我國的券商、基金管理公司、國有商業銀行及金融市場的影響。In this article, it is argued that the independent contractual position of managerial function as that of other factors, resulting from being isolated as an element, is the most important c
本文認為,管理職能作為一種要素被分離出來,取得了和其它要素一樣的獨立的締約地位是公司的最重要特徵,另外,在公司中,各方利益主體不僅分配未來收益,還分配風險。分享友人