adjusted profit 中文意思是什麼

We presented operating profit, net income and earnings per share excluding the impact of these items as we believe these adjusted measures better enable shareowners to focus on period - over - period operating performance. we believe it is useful to present operating profit, net income and earnings per share excluding the impact of the sales of aviation technologies and mail technologies as these sales have minimal implications on future financial performance

吳信翰進一步指出： "我們將目測到在中國的長期的增長潛力，我們將尋找一切有益於我們客戶的方法來不斷提高自己的能力、擴展我們的服務，從而使更多的客戶可以選擇ups ，讓ups更有效的管理他們的運輸和供應鏈方面的需求。

An analysis of the group s turnover and other revenue is as follows : 2005 2004 hk 000 hk 000 provision of it services 50, 217 15, 342 provision of supply chain solutions 31, 601 10, 892 sales of packaged software products and related services 872 2, 422 system integration - 8, 762 others - 5, 822 - - turnover 82, 690 43, 240 interest income 12 - - - total revenue 82, 702 43, 240 3. profit from operations 2005 2004 hk 000 hk 000 profit attributable to coninuing operations 1, 985 1, 982 discontinued operations 9, 824 9, 628 - - 11, 809 11, 610 4. earning per share the calculation of basic earnings per share for the year is based on the following data : 2005 2004 hk 000 hk 000 earnings profit for the year used in the calculation of basic earnings per share 12, 035 11, 841 shares restated weighted average number of shares in issue for the purpose of calculation of basic earnings per share 421, 208, 703 291, 764, 706 the company completed a rights issue exercise in may 2005 on the basis of one rights share for every one ordinary share held at an issue price of hk 0. 02 per rights share. accordingly, the comparative figures was re - calculated based on the adjusted weighted average number of 291, 764, 706 shares to reflect the effect of the rights issue to the loss per share for the year ended 31st december 2004. 5. final dividend the board does not recommend the payment of a final dividend for the year ended 31st december 2005 2004 : nil

本集團之營業額及其他收益分析如下：二零零五年二零零四年千港元千港元提供資訊科技服務50 ， 217 15 ， 342提供供應鏈解決方案31 ， 601 10 ， 892出售套裝軟體產品及相關服務872 2 ， 422系統集成- 8 ， 762其他- 5 ， 822 -營業額82 ， 690 43 ， 240利息收入12 -總收益82 ， 702 43 ， 240 3 .營業盈利虧損二零零五年二零零四年千港元千港元業務應占盈利虧損持續經營業務1 ， 985 1 ， 982終止經營業務9 ， 824 9 ， 628 - 11 ， 809 11 ， 610 4 .每股盈利虧損年內每股基本盈利虧損乃按以下數據計算：二零零五年二零零四年千港元千港元盈利虧損用於計算每股基本盈利虧損之年度溢利虧損12 ， 035 11 ， 841經重列股份用於計算每股基本盈利虧損之已發行股份加權平均數421 ， 208 ， 703 291 ， 764 ， 706本公司於二零零五年五月完成一項供股，基準為每持有一股普通股獲發一股供股股份，每股供股股份之發行價為0 . 02港元。

The adjusted consolidated operating profit before tax was hk $ 271. 4 million, a 56. 2 % increase over the previous year

經調整稅前綜合經營溢利則為2億7仟1佰多萬港元，較上年度上升56

Article 39 for the income of salary and gains allotted from profit - after - tax, the private enterprise investor shall pay the personal income adjusted tax according to law

第三十九條私營企業投資者的工資收入和稅后利潤分配所得應當依法繳納個人收入調節稅。

This may require the involvement of the state administration of foreign exchange safe and could be conducted by a specially established public organisation on a non - profit basis, conducting arbitrage whenever a significant exchange - rate - adjusted price differential appears

這或許需要國家外匯管理局外匯局的參與，並可以由特設的非牟利公共機構負責，在經匯率調整后的價格出現顯著差距時進行套戥。

The defray outside besides still what have nothing to do with management activity do business, income also can generate profit and cash flow, but the cash flow that because do not attribute management activity, generates, because this is being adjusted by net profit, the cash flow that generates to run an activity is about to undertake eliminate in the process, because this answers, write the project such as amerce, fine for delaying payment this

除此之外還有與經營活動無關的營業外支出、收入也能產生利潤和現金流量，但由於不屬于經營活動產生的現金流量，因此在由凈利潤調整為經營活動產生的現金流量過程中就要進行剔除，因此應將罰款、滯納金等項目填入此項。

On the one hand, we find that security analysts " recommendations can neither lead to abnormal returns nor influence price fluctuation. on the other hand, we use risk - adjusted profit to test the funds " performance persistence and find that funds can not beat the market without favorite treatment, such as subscribing ipo shares. their performance is affected by market

第六章通過對證券分析師薦股行為的研究，一方面發現證券分析師的薦股並非是從個股的基本面理性分析，而是主要根據個股的前期走勢，結合證券分析師的羊群效應，說明分析師行為不理性。

These adjusted financial measures should not be considered in isolation or as a substitute for gaap operating profit, operating margin, net income and earnings per share, the most directly comparable gaap financial measures

戴維斯說：由於ups美國業務成長非常強勁，同時我們也認為國際市場仍有許多成長空間，在雙重力道帶動下，相信今年業績將會非常好。

We supplement the reporting of our financial information determined under generally accepted accounting principles ( gaap ) with certain non - gaap financial measures, including, as applicable, " as adjusted " operating profit, operating margin, net income and earnings per share

5 % ，金額達7 . 92億美元。如果扣除因在2003年出讓aviationtechnologies子公司的原因，則營業利潤的增長幅度為13

This circular contains a large number of contents on adjustment and improvement for consumption tax polices, mainly including : newly increase tax items, tax items have been eliminated, adjusted tax items, deduction of taxes paid, the national average profit to cost ratio for newly increased tax items and adjusted tax items and relevant regulations on tax credit

本通知有關消費稅政策的調整和完善涉及的內容較多，主要包括：新增稅目、取消稅目、調整的稅目稅率、已納稅款的扣除、新增和調整稅目的全國平均成本利潤率以及有關減稅免稅的規定。

In concrete, the loan price is made up of five parts, including inner capital transmitting price, working fee rate for certain loan, default risk compensation rate, goal profit rate of the commercial bank, rate adjusted extent

在這種方式指導下的貸款價格由內部資金轉移價格、該筆貸款的營運費用率、違約風險補償率、銀行目標利潤率、利率的調整幅度五部分構成。