收益差額 的英文怎麼說
中文拼音 [shōuyìchāé]
收益差額
英文
yield gap- 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...
- 差 : 差Ⅰ名詞1 (不相同; 不相合) difference; dissimilarity 2 (差錯) mistake 3 [數學] (差數) differ...
- 額 : 名詞1 (額頭) forehead:寬額 a broad forehead2 (牌匾) a horizontal tablet 3 (規定的數目) a sp...
- 收益 : income; proceeds; profit; earnings; gains; avails; gainings
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In the years of errors and corrections respectively, through the empirical analysis on stockjobbing amount and price, it researches there ' s no difference on studied sample and control sample in appointed areas, and the investors of our securities business have no specially attention on these information. on the other word, we validate the corrections of accounting errors have no market conductibility. later, it analysis the reasons
分別在會計差錯的發生年度和差錯的更正年度中,通過測試和控制樣本的股票交易量、平均超額收益率和累計超額收益率在報表公布日前後各30天的時窗內的檢驗,說明我國證券市場的投資者對這類信息未予以特別關注,即我國上市公司的會計差錯及其更正行為不具有市場傳導效應,並進一步從理論上分析了這種現象產生的原因。Theoretically, there are many measure method for the goodwill, for example, there are capitalization of income method, present value of super - profit method and so on, but we adopt the difference between thb c t of the whole business and the identifiable net assets method
從理論上講,計量商譽的方法有多種,比如超額利潤現值法、收益資本化現值法,但實務中一般採用並購成本與可辨認凈資產的公允價值的差額計算。The accounting standards for the impairment of assets having been officially decreed in different countries, the systematic study on it have much yet to be made. therefore, out sprouts this thesis which aims to establish an accouting system for the impairment of assets. this paper analyzes the essence of impairment from two aspects and arrives at a conclusion that the impairment of an asset is the carrying amount of an asset which may not be recoverable
本文第一部分首先從經濟學與會計學角度對資產減值的本質予以剖析,指出資產減值的本質是資產的現時經濟利益的預期低於原記賬時對利益的評估值,在會計上則體現為可收回金額低於資產歷史成本,是不同環境下對同一資產進行計量時所產生的計量差異;並剖析了資產發生減值的原因。On disposal of a previously revalued fixed asset item the difference between net disposal proceeds and the net carrying amount should be charged or credited to income
處理以前重估的固定資產項目時的凈出售收益與凈賬面總額的差價應當收取或記入收益。Banks rely on the interest spread for 85 - 90 % of their profits, so the continued squeezing of the spread, along with the ten minimum reserve hikes this year, should have two impacts : it will put serious pressure on bank profitability next year, and it will create strong incentives for bankers to lengthen loan maturities
銀行有85 - 90 %的收益是依賴于利率差額的,繼續擠壓差額並同時於今年提高十點最低準備金率,會產生兩個沖擊:給明年銀行收益能力增加巨大壓力,並且會極大的刺激銀行延長貸款期。Stock dividend and stock split differ in that stock dividend shifts an amount from retained earnings to paid - in capital, leaving the par value per share unchanged while a stock split affects no account balances whatsoever
股票股利和股票分割的差別在於:股票股利將留存收益的金額轉移到繳入資本之中,每股面值不變,而股票分割並不影響帳戶余額。Some measure the average difference between stock returns and the returns ( or yields ) on long - term bonds
某些衡量股票回報與長期債券的回報(或到期收益率)之間的平均差額。The main conclusions read as follows : ( 1 ) on the premise of stabling the land contract right, the land use right could be transferred, in order to make better use of land ; ( 2 ) propose considering the net profit of land and farmer ' s minimum living guarantee synthetically to make the price standard of land, drawing up the fee of tlur according to the difference between the net profit of land and the contract fee, and perfecting the land grades system additionally ; ( 3 ) to reduce the transaction costs of land transference, we should establish and perfect the medium mechanism of land transference ; ( 4 ) to affect the institutional changes positively, government should do a good job of macro - control, and optimize the institution environment continually
本文的主要結論是: ( 1 )在穩定土地承包權的前提下,土地使用權應進行市場化流轉,實現農村土地的有效利用和適度規模經營; ( 2 )建議綜合考慮土地純收益和農產最低生活保障來制訂土地價格標準,而土地使用權流轉費應根據土地純收益與集體承包費的差額來確定,另外必須健全土地分等定級制度; ( 3 )為了降低土地流轉的交易費用,必須建立和規范土地交易中介機制; ( 4 )做好宏觀調控工作,不斷優化制度環境,發揮政府在制度變遷中的積極作用。Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments
有價證券的股利或者利息收入,以及有價證券受出或到期時所收到的款項,與其帳面成本和已登記入帳的應收股利或者應計利息之間的差額,應當作為投資損益計入投資收益。It is reflected in the aspects of quantity and quality ; ( 3 ) the unsatisfactory benefit. the number of enterprises entering the epz in per square kilometer, the amount of investment, and the total value of import and export are not satisfactory ; ( 4 ) the high cost of operating and managing the enterprises inside the epz. on one hand, indirect purchase inside the nation increases cost ; on the other hand, the transportation under the supervision of customs increases the cost of logistics ; ( 5 ) the little technological content of the enterprises inside the epz
發展速度緩慢,主要體現在總量和速度兩方面;項目引進難、規模偏小,主要體現在數量和質量兩方面;效益較差,每平方公里的進區企業數、引資額、進出口總額、出口總額都不理想,收益微薄;入區企業運行維護成本高,一方面國內間接采購增加費用,另一方面海關監管運輸增加物流成本;入甲文摘要旦旦旦旦旦旦旦旦旦旦旦旦旦旦旦旦區企業科技含量較低,五家企業中只有一家屬于高科技企業,另外四家都屬于傳統機加工企業;前後向聯系差,帶動效應弱。The first empirical paper sorts all the stocks according to the past accumulated abnormal return. the winner is those who perform best while the loser is those who perform worst. by reviewing the accumulated abnormal return changing tendency in both the winner and loser during testing period, the paper finds a better performance in the loser than in the winner
實證研究一根據股票過去的累計超額收益率的高低將股票進行排序,表現最好的股票組成贏家組合,表現最差的股票組成輸家組合,考察兩組合的累計超額收益在檢驗期的變化趨勢。No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method
同時,由於企業並購不是購買行為,沒有購買價格,也就不存在購買成本超過凈資產公允價值的差額,即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值,因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間,由於採用權益聯營法的資產價值低於購買法下的資產價值,這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用,因此採用權益聯營法的收益將高於採用購買法下的收益。This thesis is composed of four parts. part one : analysis of the distance between china and the developed countries in the financial analysing of the m & a, then point out the reasons of the distance. part two : introduce the financial theories and the methods in the enterprises m & a activities of the developed countries, such as npv and irr
本文通過比較法揭示了我國企業在兼并與收購的財務操作方面與西方存在的差距,並在西方財務理論的指導下運用了大量的現代財務分析方法,包括市盈率法、貼現法、超額收益法等,對我國企業並購的財務操作進行了系統的思考。In this article, the instances of petroleum exploration international cooperation psc contract were taken to be analyzed and was discovered that the contract is not flexible on varying oil prices. when the price is high above the " decision price ", the foreign contractor is going to gain huge amount of profit, causing harm to the host country and drainage of resources
論文在以我國石油勘探國際合作產品分成合同為例,對目前流行的石油勘探國際合作產品分成合同( psc ) ,外國承包商的收益分析過程中發現,石油勘探合國際合作產品分成模式對原油價格變化的適應性較差,在原油價格高出「決策價格」較多時,外國承包商將獲得巨大的超額利潤,造成資源國的利益受到傷害,資源流失。The economic methods such as cpv ( cost present value ), airr ( internal rate of return ) and c - b ( cost - benefit ) are adopted to judge the projects
在技術經濟評價中,本文採用了費用現值法、差額內部收益率法和費用?效益分析法等經濟學方法對各方案進行了比較分析。Indeed, the fine of between 50, 000 yuan ( $ 6, 250 ) and 100, 000 yuan could be considerably offset by the extra revenue earned by an exclusive reported on a big story
實際上,罰款的金額從5萬到10萬之間差不多正好抵消了獨家報道大事件獲得的收益。Most measures of risk, such as stockmarket volatility or the spread ( extra yield ) on corporate and emerging - market bonds are low
大多數對風險的測量,例如股票市場波動或者公司和上升市場債券的收益率差(超額收益) ,都顯示它很低。This is just surface reason of the rate of state - owned business indebtedness to increase. ( two ) state - owned business profit ability is bad, and appear payment of interest that is in net finance loss. namely business proceeds with tax before paying the interest has the scarcity to pay the interest charge
(二)國有企業盈利能力差,出現了凈的財務虧損,也就是企業的付息得納稅前收益不足以支付利息費用,隨著利息拖欠額的增加,企業的負債率越來越高。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。One can also interpret y in broader terms as income available for consumption and investment that is, adding net factor income and current transfer to gdp and as the current balance trade balance plus net factor income and current transfer
在較廣泛的層面,我們也可以將y闡釋為可用於消費及投資的收入即對本地生產總值加入要素收益凈額及經常轉移,以及將x - m闡釋為經常帳差額即貿易差額加要素收益凈額及經常轉移。分享友人