凈盈餘 的英文怎麼說
中文拼音 [jìngyíngyú]
凈盈餘
英文
net earnings-
4 oil exporting capital surplus country which is a net importer of capital and has been able to make full use of revenues from oil production for domestic development
3不能依賴長期或短期的國際信貸來為進口差額或貨物與勞務的逆差融資，也不可能指望保持出口順差或貨物和勞務的凈盈餘。4 country who exported oil with capital surplus is not only a net capital input country but a country who can sufficiently utilize revenue from oil production to develop domestic economy
不能依據長期或短期國際貸款來彌補凈進口差額或凈產品/服務虧損，也不能支撐凈出口差額或凈產品/服務盈餘。Clean surplus concept
凈盈餘觀念So, despite being a net debtor, the us generates a big income surplus
因此，盡管是一個凈債務國，美國仍能產生巨額收入盈餘。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。The usage of the statutory public welfare fund is the staffs " collective welfare. the article 83 of the enterprise accounting system states that the statutory public welfare fund refers to the provisions drawn from the net profit for the staffs ’ collective welfare facilities. when the statutory public welfare fund uses for staffs ’ collective welfare, it should be transferred into the other surplus reserve
《企業會計制度》第八十三條規定: 「法定公益金，是指企業按照規定的比例從凈利潤中提取的用於職工集體福利設施的公益金，法定公益金用於職工集體福利時，應當將其轉入任意盈餘公積。 」As a result, hong kong residents had run current account surpluses in order to accumulate substantial net foreign assets to smooth income and diversify risk
因此，香港居民為了累積大的境外凈資產，以減少收入波動及分散風險，故需要錄得經常帳盈餘。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。Chapter four : positive accounting research on earnings management of chinese stock market. and chapter five : the discussion about governing of earnings management of listed companies in our country
在實證研究部分，對我國上市公司1993 ? 2001年度凈資產收益率分佈進行了分析，並針對上市公司利用非經常性損益項目進行盈餘管理做了實證研究。Whatever the reasons behind the offsetting flows in the capital account, the increasing surplus in the current account means that the net foreign assets of hong kong individuals and institutions, already the highest in the world when measured against gdp, will increase further
無論資本帳流出流入的理由是甚麼，往來帳盈餘增加，顯示了本港居民及機構持有的境外資產凈額Article 38 owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc
第三十八條所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業的投入資本以及形成的資本公積金、盈餘公積金和未分配利潤等。Owners ' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enter ? prise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc
所有者權益是企業投資人對企業凈資產的所有權，包括企業投資人對企業投入的資本以及形成的資本公積金、盈餘公積金和未分配利潤等。How does the accounting information express their value - relevance ? these questions are important not only for academic scholars but for investors in the securities markets. in order to answer these questions, the thesis uses " feltham - ohlson valuation model " as the theoretical framework and selects book value ( bv ) and net earnings ( e ) as proxies of accounting information to do research
本文選擇「帳面凈資產」和「會計盈餘」數據作為公開會計信息的代表，運用「費森?奧爾森估值模型」分析凈資產倍率和市盈率的性質，並用我國a股市場上市公司1994 ? 98年股價數據和1993 ? 97年年度報告會計數據檢驗這兩個比率的投資決策有用性，以求較深入地回答上述問題。Chapter five is the classification of the roe ( the rate of return on the owner ' s equity ) of the public - offering companies froml997 to 1999, and then a conclusion is drawn on the 10 % and 6 % of roe : the heavily - populated numbers of roe have something to do with the regulatory policies. the last chapter is three suggestions in policies put forward by the former discussion on roe. earnings management does exist
本章著眼于對我國上市公司基於配股權的盈餘管理的研究：通過對1997年到1999年掛牌交易的上市公司的凈資產收益率進行分類，發現了凈資產收益率的「 10現象」和「 6現象」 ：即上市公司凈資產收益率的密集區與證監會在1996年初和1999年初修改上市公司配股權存在趨同性。According to the construction and business plan, the hospital can realize its business target in five years after construction completed, which will be yearly hospitalizing 50, 000 cases of the sick, with a business revenue of the sum of rmb 200 million yuan, after - tax profit rmb 50 million, cash surplus rmb 50 million yuan
根據醫院的建院規劃，在建成后第5年可實現營運目標，即年均收治住院病人5萬人，當年實現營業收入2億元，凈利潤5000萬元，累計現金盈餘0 . 5億元。Indeed, just in the first half of this year the net outflow of portfolio investments was 11. 5 times the current account surplus. and there are large changes in the other large items in the capital account, namely, direct investments and what are conveniently classified as other investments reflecting largely changes in the external assets and liabilities of the banks, which can be generated by many unpredictable events
事實上，今年上半年錄得凈流出的組合投資便已是經常帳盈餘的11 . 5倍，而資本帳其他主要項目亦有重大的變動，其中包括直接投資及其他投資主要反映銀行對外資產債務的變動，而這些變動可因種種無法預計的事件而出現。By a decrease in visible trade deficit, an increase in invisible trade surplus, a continued net inflow of external factor income, and a continued net outflow of current transfers. with exports of goods increasing faster than imports of goods, the visible trade deficit decreased to $ 1. 4 billion in the third quarter of 2003, from $ 5. 0 billion in the same quarter in 2002
與二零零二年同季比較，二零零三年第三季錄得的經常帳盈餘中，有形貿易赤字有減少、無形貿易盈餘有增加、對外要素收益有持續的凈流入、和經常轉移有持續的凈流出。The analysis indicated some autonomous net outflow of capital, financed in part by the current account surplus
分析指出香港錄得一些資金自動流出凈額，而部分資金是源自往來帳的盈餘額。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。After deducting these and other expenses, and the investment return for the fiscal reserves, we have a net " surplus " of hk 24. 7 billion in 2002
經扣除上述支出及其他開支，以及財政儲備的投資回報后，外匯基金在2002年錄得凈盈餘247億港元。分享友人