earnings statement 中文意思是什麼
earnings statement
解釋
收益表-
Combined statement of income and retained earnings
損益及保留盈餘合併表 -
Statement of change in retained earnings
留存收益變動表 -
Our activities in this category cover the waterfront. but let ' s look at asummary balance sheet and earnings statement consolidating the entiregroup
以下所代表的營業項目可說是包山包海，讓我們直接來看所有的資產負債與盈餘的總和數字。 -
The prior - period adjustment appears on the corporation ' s statement of retained earnings to indicate to read ? ers the amount and the nature of the change in the retained earn ? ings balance
前期調整列示在公司的資產負債表中，以提醒報表使用者注意留存收益余額變化的性質和數量。 -
Starting from a series of concepts analysis, the research includes 6 aspects, namely the basic theory of financial statements, the defects of analysis the financial statements and the preparations before analysis, quality analysis of earnings, analysis of working capital, analysis the cash flow statement and other analysis of financial statements
本文在結構上分為六個部分：第一部分，財務報告分析的理論框架。從對財務報告分析的概念和目標著手，論述了財務報告分析的原則和財務報告分析的內容。第二部分，財務報告分析的局限性及分析的前期準備。 -
Furthermore, this part put forward to the framework of financial statement, introducing the principal and content of analysis of financial statements. chapter two discusses the defects of analysis of financial statements, and gives suggestions before we study the financial condition through financial statements. chapter three brings forward the importance of quality analysis of earnings
從收益質量的定義、收益的質量特性著手，對收益的客觀真實性、收益的持續性進行評估，其中對收益的持續性著重從（主）營業利潤占利潤總額的比例、各主營業務單元之間的關系、多元化經營、技術支持角度、關聯方交易等角度進行了深入細致的分析。 -
Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow
基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。 -
For the purpose of the mrf, the investment earnings of the various funds other than that of land fund i. e. capital investment fund, capital works reserve fund, civil service pension reserve fund, disaster relief fund, innovation and technology fund, loan fund and lotteries fund are consolidated and shown under investment income of the capital financing statement
就是次中期預測而言，除土地基金外，各基金即資本投資基金基本工程儲備基金公務員退休金儲備基金賑災基金創新及科技基金貸款基金和獎券基金的投資收益，會在非經營收支差額款項結算表的投資收益項下綜合計算。 -
This article has adopted katherine schipper ' s definition of earnings management, that is, earnings management is a process that managers control the financial statement on purpose within the limit of accounting standards for personal profit
本文採用了katherineschipper對于盈餘管理的定義，指出盈餘管理是企業經理人為了獲取私人利益，在會計準則允許的范圍內，有目的地控制對財務報告進行的過程。 -
I need a bank statement to prove my annual earnings
我需要一份銀行證明來證明我的年收入。 -
Consolidated retained earnings statement
統一盈餘留存表 -
Based on it, the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals. it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998, so the paper tested 31 companies as statistical samples by three different models, which are the deangelo model, industry model one and industry model two
為此，論文僅以其中的31家摘帽st公司為樣本，按照實證研究的方法，首先建立了三點假設| ： 1 、摘帽st公司在摘帽當期會作出調高利潤的應計會計處理； 2 、摘帽st公司主要通過調整主觀應計利潤項目達到盈餘管理的目的； 3 、摘帽st公司會利用流動性應計項目進行盈餘管理。 -
Income statement or profit and loss statement ( p & l ) - the financial statement that tells you the amount of net income, or earnings, generated by a company over a period of time ( usually one year )
收益表或損益表?一種表述公司在一定時期（通常為一年）內所產生的凈收入或收益量的財務報表。 -
Blackstone group reported that its second - quarter net profit was almost $ 775m when it released its first earnings statement since making its stockmarket debut in june
黑石集團報道稱其第二季度凈利潤差不多是七億七千五百萬美元，這是在它在六月首次在股市亮像以來第一次公布其盈利報告。 -
This dissertation first introduces traditional enterprise valuation methods, such as methods based - on balance sheet or earnings statement or invisible assets and discounting net cash flow. then the dissertation analyzes the character of high - technology enterprise and introduces modifying models of traditional models to adapt to the character of high - technology enterprise. i also set forth financial option and real option, and explain why real option fir valuation of high - technology enterprise
其次，本文對高科技企業的特點進行分析，總結高科技企業的估值特點，並對傳統的方法加以改造以適應高科技企業的估值特徵；本文對新興的高科技企業估值方法進行介紹，著重闡述了實物期權的理論和方法，論述了實物期權法在高科技企業估值中的優勢。 -
Influenced by the unsymmetrical information, the investors are hard to learn the earnings management of listed companies. however, the investors can still see through listed companies " tricks to protect themselves to the greatest extent by means of analyzing the financial statement as well as paying attention to choices of accounting principles, alternation of accounting estimation, assets impairment provision, related parties transaction, reconstruction and adjustment in operation
雖然上市公司所進行的盈餘管理活動會受到信息不對稱性的影響，難以為投資者所明晰，但投資者還是可以通過分析其財務報告，關注會計政策的選擇和會計估計的變更，關注資產減值準備，關注關聯交易和資產重組，關注對企業生產經營活動的調整等，來識別上市公司的慣用伎倆，以最大程度保障自身的利益。
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