收益計量 的英文怎麼說

中文拼音 [shōuyìjìliáng]
收益計量 英文
measurement of income
  • 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...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 量 : 量動1. （度量） measure 2. （估量） estimate; size up
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  • 計量 : calculate; estimate; meterage; metering; batching; measure
  1. 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。
  2. So we consider five financial indexes includes stock b / p, e / p, current stock size, current stock stru and financial levge by the international tradition, then descriptive statistical test method and cross section statistical test method proved that b / p and current stock size have marked effect on the securities yield besides coefficient b. in the third chapter, the article fut forward a risk factor model, estimates yield sequences of every risk factor by weight regression, and then estimates each risk factor coefficient of different stock by time sequence regression, at last we can reckon the portfolio risk o2p and yield rp which consists n stocks

    結合國際慣例，文章考慮了股票的凈值市價比（ b p ） ，市盈率倒數（ e p ） ，流通規模（ size ） ，流通比例（ stru ）和財務杠桿（ levge ）等五個財務指標，應用描述性統計檢驗和橫截面統計檢驗等多種方法，結果表明，除系數以外，凈值市價比（ b p ）和流通規模（ size ）對證券收益率部有重要的影響。在論文的第三章，提出了一個基於多因素的風險因子模型，並用加權回歸和時間序列回歸等方法估計出了不同證券的各風險因子系數（類似於單指數模型中的系數） ，據此，即可衡量出一個包括n只股票的組合的風險_ p ~ 2和收益率r _ p 。
  3. 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。
  4. 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。
  5. In the sixties of the 20th century, while it analyzed the relationship between the security risk and the return, the capital asset pricing model ( capm ), on the basis of security investment portfolio theory, put forward the pricing method of the security. the theory has succeeded in enduring the econometrical tests for more than ten years

    20世紀60年代，資本資產定價模型（ capm ）以markowitz的證券投資組合理論為基礎，在分析證券風險、收益關系的同時，提出了證券的定價方法，這一理論成功地經受了十多年的經濟計量檢驗。
  6. The paper reviewed the history of risk & return measurements, analyzed their limitations, and advanced a more perfect measure : semi variance with capital factor

    文中回顧了20世紀50年代以來投資風險與收益的計量歷史，在分析了各種計量方法的缺陷之後，作者提出了更為理想的風險與收益計量方法? ?加入資本因素的半方差法。
  7. In this article, firstly the background of the textile trade conflicts within sino - us or sino - euro are introduced, thus learn that how to discern and dodge the foreign trade risks, how to choose the appropriate investment projects have already become one of the most important questions for exporting companies on foreign trade affairs well - known as high investment and high risk. so the main text makes a risk analysis qualitatively and quantitatively on a textile - exporting trading company from three angles of statistic 、 game theory and portfolio theory, which is the main content that we studied. firstly, the statistic article adopts data of the transaction closing price of the textile clothing index in shenzhen stock exchange at the end of each quarter as well as several other kinds of data reflecting the macro - economic changes, performs an empirical analysis of these data according to the theory of co - integration test 、 granger cause test and impulse response function of time series in economitric, and learn that the impact to ti is more obvious by the economic index reflecting local commodity price level and economic prosperity degree home and abroad, as well as the impact degree and the time lag degree, and knows the macro - economic risks faced by textile business enterprises ; after that by the game theory angle we analyze exactly the managing risks faced by one textile export corporation named beauty. from the game expansion chart the system arrangement between censor ways by exportation goal countries and exporting strategies by the exporting enterprises has been analyzed. involving the benefit assignment between them both the limited rounds and infinite rounds negotiations of cooperation games have been studied, and then country responsibility and the enterprise managing risks on foreign trade affairs and so on have been analyzed exactly ; in order to realize the investment multiplication in the certain degree to disperse the risk, the

    本文首先介紹了中美、中歐紡織品貿易爭端的來龍去脈，由此可知在涉外貿易這種以高投入、高風險著稱的行業里，如何甄別和規避外貿風險、如何選擇合適的投資項目已經成為外貿企業的首要問題。因此，正文分別從統計學、博弈論和投資組合三種角度對涉外紡織品貿易公司風險進行了定性和定量的分析，這也是本文的主要研究內容。首先，統計學篇選取了深圳證券交易所行業分類指數?紡織服裝指數（ ti ）每一季度末的交易收盤價和若干種反映宏觀經濟變化的指標，利用計量經濟學中時間序列的協整檢驗、 granger因果檢驗和脈沖反應函數等理論做實證分析，從而得知反映國內物價水平和國內外經濟景氣程度的經濟指標對紡織板塊上市值的沖擊比較明顯，且可知沖擊程度和時滯度，進而分析出涉外紡織企業所面臨的宏觀經濟風險;接著，從博弈論的角度具體分析一家紡織品出口公司（ beauty ）的外貿活動所面臨的各種經營風險，該篇從博弈擴展圖入手，分析了出口目的國審查方式與本企業出口策略之間的制度安排;並圍繞雙方的利益分配，研究了有限回合和無限回合合作談判博弈，然後具體論述了國家責任和企業涉外經營風險等問題;在一定程度上為了實現投資多元化來分散風險的目的，投資組合篇從經典的markowitz模型著手，在一些特定條件的限制下，給出了一個相應的投資組合模型。
  8. In, it is discussed how to estimate the profit expection and risk of portfolio by time series, and that the portfolio investment model can be made by the variance of portfolio selection random profit

    在1中，我們首先介紹了如何利用時間序列預測法估計證券的預期收益率和風險，然後以投資組合隨機收益率的方差作為投資的風險度量，建立起投資組合模型。
  9. In appraisal items choosing, we divide the items into three categories : profits, risk adjustment, and fluidness. detailed appraisal items are also set up to mirror the funds achievement comprehensively. in appraisal method choosing, we adopt universality analysis and the common used data envelopment analysis ( dea ) together, i. e., analyze the score of the numbered items first, then use dea and the analyzing software ems to calculate the funds " relative validity and get a rank of fund comprehensive achievement, trying to reflect the funds items and performance objectively

    在基金的評價指標選擇方面：將基金的評價指標主要分為三大類：收益類、風險調整類和流動性類，並設定了細分評價指標，力求全面地反映基金的業績水平；在評價方法選擇方面：採用了一般性分析和基金評價中目前較為流行的數據包絡分析（ dea ）相結合的方法，即通過對指標的量化評分進行比較分析，通過數據包絡分析法，利用ems分析軟體計算基金的相對有效性，從而進行綜合業績排名，力求客觀地評價基金的各項指標和綜合績效。
  10. The results show that : ( l ) adoption of the intermittent mean price instead of the point price at the end of the option will help to reduce the chances of profit - making manipulated by managers and to curb the manager ' s motive to control the stock price ; ( 2 ) generally speaking, stock price of mean price option is more incentive to the managers than that of the black - scholes ; ( 3 ) when the stock market slumps at the end of the option, mean price option will ensure a moderate insurance for the managers ; ( 4 ) when stock price slumps alone with the overall situation of the stock market in the intermittent option, mean price option. however, will be inefficient as an incentive. chapter four addresses the questions concerning the manager ' s manipulation of the stock price, and the increase of the option risks because of long - term slump of the stock market

    第三部分包括第三至五章，第三章針對時點價格容易被控制和時點價格的波動性太大，增加了經理期權的風險等問題，研究採用期權期內的平均價格替代期權期末的時點價格計算經理股票期權收益，構建了幾何型平均價格期權定價公式，並與black ? scholes期權定價公式進行了定量對比分析，結果表明： （ 1 ）採用期權期內平均價格替代期權期末時點價格有利於降低經理通過操縱股價的牟利機會，遏制經理操縱股價的動機； （ 2 ）一般條件下，平均價格期權股票價格對經理的激勵作用優于標準期權； （ 3 ）當臨近期權期末股價下跌時，平均價格期權能為經理提供適度保險； （ 4 ）當期權期內，股票受大市持續走弱影響而下跌時，平均價格期權失去了激勵作用。
  11. This paper includes five parts. the first is to review the study on the subject ; the second is to discuss the characteristic of chian ' s stock market. the change of money - admitted policy and the questions on the study. the third is to verify the size effect in china ' s stock market by using correlation test and regression test on the bases of four different criterions, each criterion will be applied with two time - series methods. the fourth is to summary the main character of four different criterions, and apply joint test to the criterions that were proved the best concerning the size effect. the illiquidity risk was introduced to the study, the indexes of turn - over rate and the fluctuation of turn - over were used here. however, other factors that may influence the invest return rate as circulating rate and size were also included. according to the result, the size effect will be interpreted. the fifth is to summary the size effect and its explaination, and then to provide some useful invest strategies based on the conc lusion above

    論文分五部分，第一部分對小公司效應的有關研究文獻進行回顧;第二部分我國股票市場的狀況、資金供給政策的變化和我國股票市場實證的相關問題進行論述;第三部分對我國股票市場的小公司效應按照四種不同的規模標準分類，每一種標準均分兩種不同的統計周期分段標準進行實證分析;第四部分小結不同的規模分類、不同統計周期分段的統計結果特徵，然後對小公司效應最明顯的規模分類標準進行多因子聯合回歸分析，這里引入了流動性風險因素，其用換手率和換手率波動指標來衡量，還分別引入了其它影響投資收益率的因子，分別是規模、流通比例。
  12. We apply cost - to - value in accountings field as the index of performance of eso contracts, and then analyze the affecting factors. 3

    我們引入會計學中的「成本?收益比」作為衡量股票期權合約績效的指標，分析影響期權合約績效的因素。
  13. We survey external methodology papers about long - run event studies, and focus on analyzing and introducing " the choices of expected return models ( or return benchmark ) ", " the approaches to measure abnoumal performance ", and " the empirical power and specification of test statistics "

    摘要本文對國外長期事件研究方法論文獻進行了全面的梳理，並著重介紹和分析了期望收益模型（或收益基準）選擇、異常收益度量，以及檢驗統計量的設定與檢驗力等。
  14. This article analyzes the major factors that influence the earnings quality and the relations between these factors and the earnings quality from five perspectives, which are earnings acknowledgement and measurement, earnings certainty, structure of earnings, level of earnings, and stability of earnings

    摘要本文從收益確認和計量、收益確定性、收益結構、收益水平、收益穩定性五個方面分析了收益質量的主要影響因素及其與收益質量的關系。
  15. Then, on the premise that plerni is known, this paper sets up the relations of protected land increment, plerni and open land value, by assessing open land value to calculate protected land increment and protected land value

    在此基礎上，研究建立了保護地土地增值與保護地純收益當量比、露地地價之間的關系，通過露地地價評估，計算保護地土地增值及保護地地價。
  16. This will aid in measuring human capital value in monetary terms. then, two methods of human capital estimation are advanced, ( i ) the retrospective approach, measures the cost of human capital investment, ( ii ) the prospective approach, measures the present value of the expected future services that human capital can render. the measurement exercise based on the average years of schooling is done in this chapter

    接著，根據人力資本價值的涵義，本章提出了人力資本價值計量的兩大類方法：一類是追溯成本計量法，即估算人力資本投資所花費的成本費用形成的資本量，重點採用了「受教育年限法」對我國各省市的人力資本存量進行考察；另一類是預期收益計量法，即用人力資本可望提供的未來用途和服務的現值來確定其價值量。
  17. It analysises the key factor of high - tech doing effect to tradition industry, its functional model and the process is also listed. what is more, this paper introduces the methods of the risk control and the proceeds measurement in risk investment

    本論文圍繞風險投資展開，論述了高新技術、高新技術產業化、高新技術風險投資對社會主義制度的影響和作用，分析了高新技術對傳統產業改造的影響因素、作用模型及作用過程；系統地介紹了風險投資過程中風險控制和收益計量的方法。
  18. It has been proved that the main factors that influence the earnings quality include : the selection and change of accounting policy, the enterprise ' s policy of discretionary expenditure, and the reconciliation of earnings and cash flows

    其中，收益質量主要影響因素有會計政策的選用和變更、酌量性費用政策、收益的現金流量匹配程度等。
  19. Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. for example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose

    因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業
  20. In the paper, the author presents an incentive contract model for stimulating action and balancing effort through managerial behaviour, and in the meantime discusses the importance of relative weights of sensitivity, accountin g and stock income measures in incentive contracts

    本文應用數學分析方法，推導出能夠鼓勵採取行動和通過管理行為均衡分配努力的激勵契約模型，同時分析論證了激勵契約中靈敏度及會計收益和股票收益度量的重要性。
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