盈利質量 的英文怎麼說

中文拼音 [yínglìzhíliáng]
盈利質量 英文
quality of earnings
  • 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
  • 質 : Ⅰ名詞1 （性質; 本質） nature; character; essence 2 （質量） quality 3 （物質） matter; substance;...
  • 量 : 量動1. （度量） measure 2. （估量） estimate; size up
  • 盈利 : profit; gain
  • 質量 : 1 [物理學] mass 2 （產品或工作的優劣程度） quality 3 economy （離子源的）; 質量標準 quality level...
  1. Acco rding to the requirement of profitablity, safety and development, the basic measures and amendatory measures are selected in the measures system to evaluate the quality of fina ncial condition, including assets, capital ' s structure, profit and cash flows of electric power enterprises

    該指標體系按照盈利性、安全性、成長性的要求，選取了相關基本指標及修正指標分別對電力企業資產、資本結構、利潤、現金流量等財務狀況質量進行評價。
  2. The second part, have carried on the analysis of real example to the international competitiveness of the steel branch of industry of our country : of our country steel and iron industry basic competitiveness analyse mainly from " key element supply with " whether strength launch, including three respects of manpower, financial resources, material resources, are shown as high - level talent ' s shortage on the quantity of the manpower resources, it is unreasonable that the structure is shown as, personnel ' s whole quality is not high ; the resource respect of financial resources, shown as the capital market hypoplasia, industry ' s financing channel is relatively narrow, studies and uses incompletely about the modem investment and financing management method, the system defect of financing and deterioration of the environment for financing cause profit ability to be low

    第二部分，對我國鋼鐵行業的國際競爭力進行了實證分析：我國鋼鐵工業基礎競爭力分析主要從「要素供給」實力方面展開，包括人力、財力、物力資源三個方面，在人力資源的數量上表現為高層次人才短缺，結構上表現為不合理，人員整體素質不高；財力資源方面，表現為資本市場發育不全，產業融資渠道較窄，對現代投融資管理辦法研究和使用不夠，融資體制缺陷和融資環境惡化導致盈利能力低下。物力資源主要表現為礦產資源相對不足，水資源短缺，對交通運輸構成壓力等。
  3. The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager, this would have the negative influence on the earnings quality

    現有的公認會計原則和會計慣例在一定程度上為公司留下了許多進行盈餘管理的空間，對盈餘質量常常會產生不利的影響。
  4. It also has real necessity to our country. this article focuses on the difference between profits after taxation of the dual annual reports, audited by native or foreign cpas separately, of the ab listed companies, as a cut - in point to assess the quality of the native accounting information. the whole article will be spread out in five dimensions, including comprehensive view, inter - sector comparison, cause research, dynamic analysis and inter - market comparison, discussing about the characteristics of the differences between the profit data disclosed in the native annual reports and that required by the international standards and the bottleneck of the quality limits of our accounting information

    本文以1998 2000年ab股公司年報境內外審計后的稅后凈利差異作為研究國內會計信息質量的切入點，分總量、行業、致因、動態分析、兩市比較五個維度，集中探討了我國會計盈餘數字與國際標準之間差異的分佈特徵及制約我國會計信息質量的瓶頸所在，對于牽涉較廣機制層面的根源，本文只做簡單的評述，而將文章的重點放在對差異本身的特點與制度層面的分析。
  5. By analyzing the relationship between the fluctuation of quality level and the change of shelf life for the same kind of perishable foods, and studying the self - selection constraint conditions for two customer - groups in the bundling selling model, the pay - off conditions in the two different cases were put forward separately

    系統分析了同種易腐食品貨架期變動和質量水平的關系，並通過研究兩類消費群在捆綁銷售模型下的自選擇約束條件，分別給出不考慮貨架期情況下零售商採取捆綁銷售定價的盈利條件，以及基於貨架期情況下實施捆綁銷售定價的盈利條件。
  6. The fair affiliated transactions wouldn ’ t distort the financial position and operation result of the business. on the contrary, the unfair affiliated transactions would have bad impact on the quality of financial data due to unreasonable prices and the interests exchanged between the affiliated parties. it would make the information users hard to judge the financial position and earning power of the business and even to make wrong investment decisions

    從會計的角度講，公允的關聯交易不會扭曲企業的財務狀況和經營成果，但是非公允的關聯交易由於存在交易價格的不合理以及利益在企業之間的轉移，因而會影響企業資產和收益的質量，進而影響企業會計信息的質量，這會使會計信息的使用者難以正確地判斷企業的財務狀況和盈利能力，從而做出錯誤的投資決策。
  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. The significant turnover growth in the first half was broad based, while tightened cost control, enhanced productivity, successful forays into niche markets, and improved quality and efficiency had contributed to the overall profit growth

    上半年營業額大幅攀升，主要由於集團實施嚴格的成本控制措施提高生產力及成功開拓多個特選市場此外，產品質量改良加上生產效率提升等亦令整體盈利錄得增長。
  9. Camels rating system capital adequacy, asset quality, management, earnings, liquidity and sensitivity to market risk

    評級方法資本充足資產質量管理能力盈利水平流動性對市場風險的敏感度
  10. Finally, the ability of earning the profit by the listed company is not enough, together with the short endurance of the ability, which result hi a low profit rate in turn

    其次，公司股權結構的缺陷，最後上市公司的盈利能力不足，而且盈利質量和盈利持久性較差致使股利回報率不高。
  11. According to the related statistics through analysis of fcf and cash flow solvency margin, we find out that general profitability of the a - share listed companies is still very thin and meager, far from getting investors satisfied

    相關的統計分析顯示：無論是從現金盈利質量還是從現金償債能力的角度觀察，現階段我國上市公司的整體盈利能力還無法令投資者滿意。
  12. By means of structure analysis. ratio analysis, comparison analysis and tendency analysis. it makes analysis and evaluation on the company " s financial position and operational performance from seven aspects, which are assets structure, short - term debt paying ability, operation capacity, profitability and profit quality, long - term debt paying ability, analysis on cash flows, and " the du pont system " analysis

    採用結構分析、比率分析、比較分析和趨勢分析的方法，分資產結構、短期償債能力、營運能力、盈利能力和盈利質量，長期償債能力、現金流量分析、杜邦分析等七個方面對該公司的財務狀況和經營業績作出了分析和評價。
  13. 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
  14. The level of treasury management is closely related to how much profit an enterprise can make

    而資金管理質量的好壞直接關繫到企業的盈利的多少。
  15. In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed. the case is analysis details the major approaches of earnings management in the listed companies that use non - constancy break - over item. by the way of comparative analysis and multivariate statistics methods, empirical analysis reviews the quality of accounting earnings of listed companies, unveils the existence and means of manipulating accounting income though non - constancy break - over item for variety motives

    理論分析探討了盈餘管理現象形成的外在動因和內在動因；案例分析詳細說明了上市公司利用非經常性損益操縱利潤的主要手段；實證分析採用對比分析和統計檢驗等方法考察了上市公司會計盈餘質量，揭示了上市公司存在為達到種種目的而利用非經常性損益操縱利潤的行為。
  16. From table 1 shows that the assets of state - owned banks profitability less than one third of the joint - stock banks, joint - stock banks capital profitability less than a quarter of that number four bank assets and capital although large, but less than quality, efficient utilization of assets, profits inadequate

    從表1來看，國有銀行的資產利潤率不到股份制銀行的三分之一，資本利潤率還不到股份制銀行的四分之一，說明四大銀行的資產和資本數量雖然大，但是質量卻比較差，資產利用效率過低，盈利水平不足。
  17. Presently, the following two proxies are generally considered as the earnings quality proxies : ( 1 ) the residuals from dd model regression, ( 2 ) the residuals from jones model regression

    利用dd模型和瓊斯模型回歸計算出的殘差，被廣泛地用作應計質量指標（也就是盈餘質量指標） 。
  18. But according to the concluding process of dd model, actually the residuals from dd model regression, are only the proxies of the estimations errors of current accruals. but total accruals contain current accruals and non - current accruals, so if we directly use the proxies of current accruals as the proxies of total accruals, is it correct ? jones model is usually used to calculate the abnormal accruals reflecting the extent to which the management manipulate the earnings, but the management intent to manipulate is unobservable and likely idiosyncratic and sporadic

    但從理論上分析，由於利用dd模型回歸計算殘差過程中未考慮非流動性應計，因此該殘差中未能含有非流動性應計的錯誤信息，可能會使該指標在計量盈餘質量時產生一定的噪音;對于瓊斯模型，其更多地反映的是基於管理者有一定意圖的盈餘管理，而不能有效地計量無意圖的評估錯誤，因此使用該指標也可能會在計量盈餘質量時產生一定的誤差。
  19. The information - economics analysis of earning quality and its role in capital market can prove the existence of adverse selection in capital market whereby low earning - quality stocks drive out high earning - quality stocks, and reveal the relationship between earning quality and moral hazard

    摘要利用信息經濟學分析盈餘質量及其在資本市場中的作用，可證明資本市場中存在低盈餘質量股票驅逐高盈餘股票的逆向選擇問題，並揭示盈餘質量和道德風險之間的關系。
  20. The economic value added ( eva ) as a real reflection on economic profit characterized by its scientific and rational design, favored by investors more and more. applying eva to earnings quality analysis and evaluation already becomes fashion subject in the gradually mature market

    經濟增加值（ eva ）作為經濟利潤的真實反映，以其指標設計的科學性與合理性越來越受到投資者的青睞，將eva用於盈餘質量分析與評價已經成為逐漸成熟市場上的時尚主題。
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