收益目標 的英文怎麼說

中文拼音 [shōubiāo]
收益目標 英文
earnings target
  • : 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...
  • : Ⅰ名詞1 (好處) benefit; profit; advantage 2 (姓氏) a surname Ⅱ形容詞(有益的) beneficialⅢ動詞...
  • : Ⅰ名詞1 (眼睛) eye 2 (大項中再分的小項) item 3 [生物學] (把同一綱的生物按彼此相似的特徵分為幾...
  • : Ⅰ名詞1 [書面語] (樹梢) treetop; the tip of a tree2 (枝節或表面) symptom; outside appearance; ...
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  • 目標 : 1. (對象) target; objective 2. (目的) goal; aim; destination
  1. According the original thoughts, this paper circumstantiates how to carry this theory into chinese practice and how to eliminate the fundamental shortcomings if foreign standards applied mechanically. therefore, in a creative way, this paper establishes a feasible eva appraisal system according to chinese listed companies " character and demonstrates it on some listed companies, such as sichuan changhong co. ; tsingtao brewery company ; and harbor line companies. in one word, this paper wishes to provide a set of more practical and predictable standard in comparison with roe and eps

    本論文正是根據其理論,首先著重對前如何將經濟增加值實際運用於評估中國上市公司業績,進行針對性的分析和探討,從而逐步剔除機械套用國外指體系的根本性缺陷,然後按照中國證券投資市場的特徵,創造性地建立一套符合中國實情地指體系,同時運用這一指體系對四川長虹、青島啤酒以及整個港口行業的上市公司五年間的業績變化情況做了仔細的運算和分析,並與現行的凈資產率、每股進行實證分析、比較,以期為上市公司業績評價提供一種更有預見性、更可行的指體系。
  2. Takeover offer for listed companies is the universal way to take over listed companies in modern company ' s system. in the process of taking over the listing company, minor shareholders are always in the inferior status. protection of minor shareholders " rights is an important value objective of system of takeover. how to standardize takeover offer for listed companies for protecting of minor shareholders benefit is the problem that legislation will solve and that should also be paid attention to on judicial practice. relatively typical type of takeover by offer appeared in capital market, the protection of minor shareholders ’ interests in the target company has become the purpose of legislation and added some protected measure of minor shareholders ’ interests, but the expected goal has not been achieved completely. so it is necessary to establish a perfect system to protest minor shareholders ’ interests in the target company. so we should learn more from precedent experience of legislation and perfect the relative laws and regulations on tender offer, strengthen the protection to minor shareholders, equipoise the rights and obligation of all interested parties in tender offer

    中小股東合法利的保護是要約購制度的重要價值。如何規范上市公司要約購,保護公司全體股東特別是中小股東的利,既是立法要解決的問題也是司法實務中應當關注的問題。我國的資本市場上出現了較典型的要約購方式,立法也以公司中小股東利的保護為主要價值取向,創設了一些中小股東利的保護措施,但從其運作效果來看,在要約購中公司中小股東的利仍未得到有效的保護。
  3. Therefore, in order to enhance the regulation of the offeror and the management of target company, to protect the benefits of the shareholders of target company, and to maintain the standard of the security exchange system, not only should the legislative establish the two basic principles of information transparency and equal trea tment of target company ' s shareholders, but also establish the supplementary principles of the protection of middle and small shareholders " benefits, of the forbiddance of underground transaction, of caution offer, and of anti - offer abuse

    因此,除充分披露和公司股東平等待遇兩項基本原則外,筆者認為,要約購還應受保護中小股東利、要約謹慎、禁止內幕交易及阻撓不得濫用原則的規制,以加強對購者和公司管理部門的規范,保護公司股東的利,維護證券市場的正常秩序。英美兩國在要約購規制方面的規范較為完善,也做得比較成功,並具有一定的代表性。
  4. The sole purpose of this trust will be to produce income to support designated staff and progrmmes which in the opinion of the trustees are within the aims and objects of the council as set out hereinabove such as providing staff, programs or projects to promote the coordination of social welfare activities, to initiate, develop or modify social welfare work programmes and services, to develop and prepare standards of same, to determine effectiveness, efficiency and economy of services, to promote or carry out social welfare research, to carry out public education in respect to social welfare, and to develop recommendations concerning social welfare to the government, but which staff and or programmes are not supported by government subvention or community chest funds

    信託基金唯一的的是拓展,支持受託人認為符合本會的宗旨及之工作,如聘用員工、推行計劃、加強協調社會福利工作、發動、發展及改善社會福利(工作)計劃及服務,厘訂及保持福利服務的劃一水準,確定服務的效能、效率及善用經費,鼓勵及進行各種社會福利的研究,推行社會教育以促進市民對社會福利的認識,並因應社會福利問題向政府提出建議。但上述之指定職員及活動計劃須以未獲政府撥款或公金資助者為限,信託基金的一切,須由受託人監管,不得動用作本會經常性開支。
  5. This part is set up for analyzing systematically the relationship between rli and rural economic development, summarizing the influence law of rli to rural land management benefit, analyzing the innovative mechanism, institutive achievement and difficult position and gauntlet of the present rli in china so as to lay a practical foundation for the innovation design of rli. the third part from chapter 6 to chapter 8 is innovation. in this part, the binding factors, innovative objective and basically guiding ideology of present rli innovation have been analyzed first, then according to the basically theory that relations of production must be suited to productive forces and the basically demands of socialist market economic system, in the light of peasant ' s receptive level and receptive capacity, the innovative model by stages of rural land property rights has been made, finally, the relationship between family farming and farming in scale has been analyzed, the latent profit and its binding factors of present family farming have been expounded, the concrete measures of perfecting family farming institution and pushing on the farming in scale have been put forward

    第六章根據制度創新理論和市場經濟理論,結合我國國情,論述了現階段我國農地制度創新的制約因素、創新的及基本指導原則,確定了我國農地制度創新的方式;第七章根據生產關系必須適應生產力發展水平的馬克思主義基本原理和建立社會主義市場經濟體制的要求,結合我國現代化建設分「三步」走的戰略及農民的接受程度和能力,認為我國未來的農地制中文摘要度不應該拘泥於某一固定模式,而應該建立在系統連貫性的動態優化組合和階段性漸進演化的基本格局之中,並構建了我國農地產權制度的階段性創新模式:第八章通過對農業生產的特點和家庭經營的優勢分析,結合發達國家農業發展的經驗,提出了家庭經營是我國21世紀農地經營的最佳組織形式的結論;論述了農業家庭經營與農地規模經營的關系,分析了現階段我國農業家庭經營的潛在及其實現的制約因素,進而提出了完善農業家庭經營制度和推進農地適度規模經營的具體措施。
  6. Mr lafley reduced mr jager ' s over - ambitious targets of 7 to 9 per cent growth in annual sales to a more realistic 4 to 6 per cent, and its 13 to 15 per cent earnings per share growth target to at least 10 per cent

    雅格先生曾把公司年銷售增長率的值定為7 %至9 % ,雷富禮先生把這個過高的值降到更現實的4 %至6 % ,並把每股增長率值從13 %至15 %降到不低於10 % 。
  7. They all sought the same goals: impartial government, fair taxation, regulation of public service companies and expanded social services for the lower classes.

    他們追求的共同是:大公無私的政府、公平的稅、對公共事業公司的管理、以及面向下層階級的公服務事業的擴大。
  8. Concretely, it is creditor ' s right from the angle of request of company ' s performing obligation ; it is expectant right from the realization of right ; it is option from the content of exercising right. simultaneously, eso has the characters of right, profitability, time limit and nonnegotiable. eso system is not an arrange for system of property right but a long term incentive mechanism, because the aim of enterprise executive is not property of enterprise but rich profit by exercising their right, that is the value of eso for senior manager is not to control company but to acquire profit from the price difference

    第一部分分析了股票期權和股票期權制度的含義,指出股票期權的性質從不同角度分析可以認定為債權、期待權、選擇權,具體而言,從需權利人請求公司履行義務的角度它是一種債權,從權利實現的角度它是一種期待權,從權利行使內容的角度它是一種選擇權,同時它具有權利性、性、時限性、非流通性等特點;股票期權制度是一種長期激勵制度而非產權制度安排,因為企業經營者的是通過行使權利獲得豐厚,而非企業的所有權,即該制度對高級管理人員的最大價值是獲得差價利潤而不是控制公司。
  9. Profit centers are evaluated by means of contribution income statements in terms of meeting sales and cost objectives

    讀一利潤中心,則應憑借貢獻表,按照實現銷售和成本的情況進行評價。
  10. This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method

    本論文從兩個方面探索提高會計信息的相關性,一是對現行財務報告體系的改進,提出應改進現有報表的部分項,並增加全面表等相關的報表;二是對現行財務分析方法的改進,包括對杜邦分析方法的衍展及沃爾比重分析法的修正,提出應在重視財務分析的同時加強非財務指的分析,建立平衡記分卡,運用綜合評分法建立一套高效的績效評價體系。
  11. A model is developed to analyze the tradeoff between benefits and costs involved in the strategies for the normal dvm of copepod. the venturous revenue is used as the criterion for this optimal tradeoff. it is a function of the environmental factors and the age of copepod

    本文提出一個橈足類常規的晝夜垂直遷移模型,以分析橈足類在垂直遷移的決策過程中對利和風險的權衡機制,風險被用來作為這種權衡機制的優化,它是環境因子和橈足類年齡的函數。
  12. When considering the subject " the administration of sale of land by public auction ", the committee are gravely dismayed that, in the sale of a site in siu sai wan, the director of lands, and the chairman and members of the district lands conference ( dlc ) had neither achieved the government s planning objective of lowering the development density in order to " thin out " the population, nor sought to obtain the maximum revenue at the public auction by upgrading the siu sai wan site to a class c site, for example, by requiring the provision of an extra street

    在審議有關「公開拍賣土地的管理工作」的事宜時,委員會對于地政總署署長、地區地政會議的主席及成員在出售小西灣土地一事上,既未有落實政府降低發展密度以「減低」人口密度的規劃,亦未有藉訂立規定例如要求在土地上多鋪築一條街道,把小西灣土地提升為丙類地盤,力求在公開拍賣中爭取最高,表示極度遺憾。
  13. Data procession and analyzing, the paper first use regression analysis model to analyze the relationship between economic benefit and land use structure, ecological benefit and land use structure. then, the paper based on the results, use mathematical of multi - objective programming to determine the land use structure in the hilly countryside of sichuan. lastly, the paper analyzed the laws of land use structure optimization in the different relevance of economic county

    本文以四川丘陵區各典型丘陵區縣為例,在土地利用結構最優思想的指導下,通過數據的集、整理與分析,首先採用回歸分析的方法,分析了該區的經濟、生態效與土地利用結構的相關性,然後以回歸分析所得的回歸系數為效系數,在不同經濟發達程度的區域,各選取三個區縣,以經濟、生態效最優為,以社會條件為約束條件,建立多規劃模型,得出該區縣的土地利用優化結構。
  14. In an acquisition, the offeror and majority stockholders are the deciders. the majority shareholders have chance to damage the benefits of minority stock holders by their advantage of capitals and information for their own profits. following the gradually separating between ownership and rights of management, directorate is becoming more and more the center of decision in a corporation and has possibility to damage the minority stock holders " benefits in some situation. the offerer is even advantaged in an acquisition from end to end

    在公司購中,購要約人和公司大股東是行為的左右者,大股東利用其資金和信息優勢,為了自身的利有可能作出損害小股東權的行為;隨著兩權的日分離,公司董事越來越成為公司經營的中心,董事會權利越來越大,在關涉自身利的時候,也有損害小股東利的可能。
  15. This paper concludes that an indicator system based on eva, and assisted with mva, balance scorecard and eva driving factors can fulfill the required function ; 3. through discounter cash flow model, this paper decomposes key financial driving factors, which are competitive advantage period, the difference between the rate of profit and weighted average cost of capital, profit growth rate and the scale of invested capital ; 4. this paper concludes that the appropriate selection of financial management target, the establishment of financial appraisal model and financial performance indicator system, the decomposition of driving factors compose a complete framework to guide the enterprise in the process of striving for the sustainable growth

    本文分解得出企業價值增長的關鍵財務驅動因素- -增長年限、回報率差、增長率以及資本規模,它們全面摘要涵蓋了企業戰略、籌資、經營、稅分配以及投資等各方面的活動: 4 .本文認為財務管理的恰當選取,財務評估模型和財務評價指體系的構建以及驅動因素的分解,能夠有效地指導企業在追求持續增長過程中制定、執行以及評估反饋等各個層面的需求,並使得企業在實踐中能夠有效地進行戰略規劃和財務運作。
  16. In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains

    作為稅金融效應的研究方法之一,股票除息日股價行為研究與公司的股利政策息息相關,直接關系著公司的股利政策是否能夠達到使得股東稅后最大化的;我國股票市場前投機過度,現金股利被統一的課以20的個人所得稅,而資本利得稅尚未開征,這方面的研究也可以為資本利得稅的開征提供一個實證依據。
  17. Since the project profits, the underlying assets, could become negative, a strategy of dividing the profits into the price and the cost is adopted to reduce the three uncertain factors to two. and then the stochastic partial differential equation is derived to satisfy the real options price that is induced by two underlying assets

    針對項的資產不滿足恆正的問題,提出價格與成本分離的對策,把三種不確定因素簡化成兩種不確定因素,進而推導出源於兩種的資產的實物期權價格所滿足的隨機偏微分方程。
  18. The said bank ' s credit risk is the possibility of suffering losses or making no profit on the operation of loan fund, which is the result of all kinds of uncertain factors deviating the actual profit of the business entity ( the borrower ) from her budget

    所謂銀行客戶信用風險就是指由於經濟活動中種種不確定因素影響,使經濟主體的實際收益目標與預期收益目標發生背離,從而導致銀行在經營活動中信貸資金遭受損失或獲取的一種可能性程度。
  19. Application of the new system not only increased the efficiency of decision making, but also improved the correctness of decision making and increased the investment benefit. as shown in a incomplete statistic, 515. 900 million rmb was invested on new project including technical change project during 2002 - 2004, with an average profit if 96. 62 million rmb and a average payback period of 5. 33 year and a investment payback rate of 18. 76 %. key project and some representative project basically reach the expect purpose

    據不完全統計,在2002年? 2004年期間,總公司用於新項投資(包含技改項)資金為51590萬元,年均總利潤為9662萬元,平均投資回期為5 . 33年,投資回報率18 . 76 % ,在扣除安全、環保等不直接產生效的投資項后,重點項及一些具有代表性的項基本達到了總公司4年回投資的預期收益目標
  20. In the high - tech rapid development circumstance which cored by the financial economy, global economy and information technology, the acquisition activities raised gradually between the global companies. so it is very important to make the price for the acquisition target company, and the application of the company valuation will be extended greatly

    在經濟金融化、全球化和以信息技術為核心的高新技術迅速發展的形勢下,全球公司間的並購活動日頻繁,被公司的定價問題顯得非常重要,公司價值評估的應用空間得到了極大的拓展。
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