每股凈收益 的英文怎麼說

中文拼音 [měigǔjìngshōuyì]
每股凈收益 英文
net earnings per share
  • 每 : Ⅰ代詞（指全體中的任何一個或一組） every; each; per Ⅱ副詞（表示反復的動作中的任何一次或一組） often; every Ⅲ名詞（姓氏） a surname
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 凈 : Ⅰ形容詞1 （清潔; 干凈） clean 2 （凈盡;沒有剩餘） empty; hollow; bare 3 （純） net Ⅱ動詞（使干凈;...
  • 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
  1. 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。
  2. ( 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。
  3. 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。
  4. The recall knocked 1 % off net sales and helped depress earnings 22 % to 14 cents a share

    召回行動使凈銷售額下降1 % ，導致每股收益減少22 %至14美分。
  5. Some complex factors determine expecting income during merger, the article use net present value to illustrate economic income in cash merger, and use earnings per stock to illustrate economic income in stock exchange merger

    並購中預期收益的決定有許多復雜因素，本文以凈現值法說明現金並購方式下的經濟效益。以每股收益法說明換股並購方式下的經濟效益。
  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. 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。
  8. From a departure point of empirical study on the effect of cross - border mergers and acquisitions ( m & as ) on the performance of target firms, this article follows the traditional research pattern, which first reviews the extant empirical researches in this field then introduces the characteristics of foreign acquisitions in china as well as its economic effect. following is the theoretical explanation of the mechanism behind the effect of cross - border m & as on the performance of target firms from the views of fdi, corporate strategy and corporate governance. finally, this article employs the standard event study methodology as well as accounting data analysis to examine the short - term wealth effect and long - term performance of chinese target firms

    本文以外資並購對我國目標公司績效的影響為研究出發點進行實證分析，依據傳統的研究思路，首先對現有的經典文獻做了一個簡要的回顧，然後介紹了外資並購我國企業的特點和其經濟效應，接著從國際直接投資、公司戰略、公司治理這三個角度對跨國並購提高目標公司績效的機理進行了分析，為目標公司績效的提高提供了理論依據，最後本文利用標準事件研究法和會計指標法計算出公司的績效指標?累積超額收益率（ car ） 、平均每股收益和平均凈資產收益率，分別從短期和長期分析了我國目標公司的績效。
  9. The relation between the corporate governance of firms in growth enterprise market and its performance is investigated in this paper with focuses on : 1 ) the relations between growth enterprise market index and tangibles net value, roe and eps ; 2 ) the relations between the structure of the board, directors " salary and tangibles net value, roe and eps ; 3 ) the relations between intelligent property and tangibles net value, roe and eps. the analysis results show the relation between corporate governance and its performance

    論文考察了創業板企業治理機制與其績效之間的關系，主要集中於： 1 ）創業板指數與企業每股有形資產凈值、凈資產收益率、每股盈利的關系； 2 ）董事會結構及董事酬金與創業板企業每股有形資產凈值、凈資產收益率、每股盈利的關系； 3 ）創業板企業知識產權數量與每股有形資產凈值、凈資產收益率和每股盈利的關系；分析結果表明了風險企業治理機制與風險企業績效之間的關系。
  10. Common stockholders ' investment is in shares of stock, so earnings per share and dividends per share are of particular in ? terest

    普通股股東的投資是以股為單位，因此，他們注重每股凈收益和每股股息。
  11. In the perspective of the investors, the dissertation investigated the new systems to find out whether they makes the accounting information much more relevant to making - decision through regression analysis with the price model, and the data ( including share price, eps, net assets per share, business incomes per share ) were from 2000 to 2001

    其次，本文利用價格模型，通過對2000年和2001年上市公司股價、每股收益率、每股凈資產和每股主營業務收入的回歸分析，從投資者的角度，看新制度的實施是否提高了會計信息決策的有用性。
  12. 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。
  13. In chapter 2, we use describing statistics and event study to examine influence that related party transactions bring. we discover that related party transaction influence company ' s net profit and eps distinctly, but it did not occur to cash flowing

    第二章我們運用描述性統計和事項研究法檢驗了關聯交易的影響，發現關聯交易顯著影響了公司凈利潤和每股收益，對每股現金流量的影響不明顯。
  14. The ratio can be determined by net asset per share, earning per share, market per share and l - g model

    換股比例確定方法包括每股凈資產之比、每股收益之比、每股市價之比和l ? g模型法。
  15. On the other hand, the ipos can averagely get a positive abnormal return over market portfolio between september and december, which means ipos can obtain better return in every last - half year relatively. 5 ) higher exchanging rate of the first circulating day for an ipo can not obtain a higher medium and long return, and it even has a negative relationship with the later

    就股票價格的影響因素而言，發行后每股收益、發行后每股凈資產特別是bm比率、流通股數尤其是流通市值、總股本或流通盤占總股本比例、行業屬性等在較長的時間內對新股的二級市場收益有明顯的影響。
  16. With the characteristic of stock price being too high, the difference of floating and non - floating shares, deep speculation, over - concentrated share right, share price being far from the enterprises " value as propelled by capital, share price and the size of floating stock being inverse proportion, so china ' s stock market is premature. it is unrealistic that we define the proportion of conversion stock by the ratio of stock market price or earnings per share. on the other hand, we can not ignore completely the price floating stocks

    確定折股比例的方法有七種； （ 1 ）每股收益之比； （ 2 ）以eps不被稀釋為約束條件來確定臨界折股比例； （ 3 ）每股市價之比； （ 4 ）每股凈資產之比； （ 5 ）以l - c模型來確定折股比例； （ 6 ）每股企業價值之比； （ 7 ）每股成本價值加成法（每股凈資產加成法） 。
  17. Come assets to create profits and assets of the business operations to create the cash acquisition of these two indicators improved, earnings per share and net assets yield rate has been upgraded and the secondary market price effects of mergers and acquisitions were not unified conclusion

    得出單位資產創造的營業利潤和單位資產通過經營活動創造的現金這兩個指標通過並購得到改善，每股收益和凈資產收益率也有所提高，而被並購公司的二級市場股價效應並不統一的結論。
  18. However, while the deployment of reform and open policy, due to the emerging of contradictory between system property and the constitutive property, many noib enterprises ’ equipment and the technology get older, the competitive power drops, employment ratio decrease, the leading resource related industry declines, and the economical development is slow

    文章以東北90家中國上市公司為樣本，以凈資產收益率、資產報酬率、每股收益三項財務指標作為衡量東北上市公司企業經營績效的指標，採用t檢驗和多元回歸分析的統計方法，檢驗政策實施后企業績效的變化以及影響企業績效的因素。
  19. 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。
  20. This paper regards listed companies of 2001 - 2003 years of shanghai and shenzhen as the research object. after observing the earnings per share ( eps ) and return on net assets ( roe ) of listed company, we examine the continuity of the index of the earnings during these 3 years at the same time

    首先，從2001 ? 2003年的上市公司財務報表中選取了95家公司的財務數據作為樣本，對其進行了總體分析，並針對性的利用excel畫出每股收益和凈資產收益率的頻數變動圖。
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