營業凈利 的英文怎麼說
中文拼音 [yíngyèjìnglì]
營業凈利
英文
net operating income-
Operating income - operating earnings before interest and taxes have been deducted. it is generally greater than net income
營業收入?是指扣除貸款利息和稅之前的營運所得。通常大於凈收入。Article 54 profit is the operating results of an enterprise in an accounting period, including operating profit, net investment profit and net non - operating income
第五十四條利潤是企業在一定期間的經營成果，包括營業利潤、投資凈收益和營業外收支凈額。Profit is the operating result of an enterprise for a specific accounting period, including operating profit, total profit and net profit
利潤，是指企業在一定會計期間的經營成果，包括營業利潤、利潤總額和凈利潤。To set a new index system of financial appraisal, some basic factors including operational purposes, subjective, the life cycle of enterprise, etc., must be taken into consideration. the changes of these factors determine the expansion and withdraw of the system. moreover, to design the system framework, the following principles must be abided by : the principle of understandability, the principle of operationally, the principle of cost - benefits, etc. according to the above, we believe that the system framework of financial appraisal should take economic value added ( eva ) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system
論文的創新處主要體現在：吸收我國企業效績評價指標體系和西方財務評價指標的精華，並在此基礎上，構建適應新經濟時期企業經營環境變化要求、分層次、多因素的企業經營業績財務評價指標體系；提出幾個很有創意的財務評價指標，諸如：知識與智力資產收益率、知識與智力資產貢獻價值增長率、凈資產創利率、負債收益率，相信必將對未來同類研究起到有益的借鑒作用。That should be pointed is that due to different accounting standards provided for the listing companies every - year such as " debt restructuring " and " non - monetary transaction ", our test was implemented on different taking - off - regulation period. our results under the deangelo model and the industry model two showed that there existed earnings management hi these 31 listing companies. to our surprise, the means of management were not by the current accruals as expected
通過對這31家樣本公司每單位資產的主觀應計利潤、流動性應計利潤、掙利潤、經營活動現金凈流量和主營業務收入平均數和中位數的統計檢驗，我們發現，在deaneelo模型和調整的行業模型（二）下，本文提出的假設一和假設二得到了證實，而假設三沒能通過檢驗。Although our country is now placed in the controlled interest rate period, the interest - rate risk is still ineluctable, which is mainly caused by internal and external facts, and the system fact plays an important role in the interest - rate risk, and thus our country ' s commercial banks suffer from the clean interest income and the loss of value market for this. meanwhile further and quickly marketed interest rate steps have a great impact on the commercial banks " external operating environment and internal management, which also puts forward the need of our commercial banks " interest - rate risk management
當前我國雖還處在管制利率時期，但利率風險仍然是不可避免的，主要來自於內外部兩種因素，其中外部的體制性因素起到了關鍵性的作用，我國的商業銀行並為此遭受了凈利息收益和市場價值的損失；同時，我國利率市場化步伐的進一步加快，影響了商業銀行的外部運營環境和內部經營管理，對我國商業銀行的利率風險管理也提出了迫切的要求。An analysis of the drawbacks of the present enterprise performance evaluation system and some suggestions
也即一定時期的企業稅后經營凈利潤Afore - mentioned content are belonged to " the cash flow that net embellish adjustment is management activity to arise " project, form from net profit should know : net profit is according to authority duty during the business when producing the principle charge to an account that control is certain of operation result reflect, and cash flow is cash is flowed into during it is certain to reflect a business in order to accept the principle that fu shi makes now, pour out of a circumstance
上述內容屬于「將凈利潤調節為經營活動產生的現金流量」項目，從凈利潤構成應該知道：凈利潤是按照權責發生制的原則記賬時企業一定期間經營成果的體現，而現金流量是以收付實現制的原則反映企業一定期間現金流入、流出情況。We have estimated the technical efficiency of each bank in 1985 - 2001, exploiting the two different approaches respectively, while the total loan, other investment and profit are specified as outputs, labor, net fixed asset and business expanse as inputs. then the technical efficiency is decomposed into pure technical efficiency and scale efficiency
本文選用貸款、其它投資和利潤作為產出指標，員工人數、固定資產凈值和營業及管理費用作為投入指標，分別運用數據包絡分析和隨機前沿方法對1985 - 2001年我國主要的商業銀行技術效率值進行估算，並將技術效率分解為純技術效率和規模效率。In the perspective of the investors, the dissertation investigated the new systems to find out whether they makes the accounting information much more relevant to making - decision through regression analysis with the price model, and the data ( including share price, eps, net assets per share, business incomes per share ) were from 2000 to 2001
其次，本文利用價格模型，通過對2000年和2001年上市公司股價、每股收益率、每股凈資產和每股主營業務收入的回歸分析，從投資者的角度，看新制度的實施是否提高了會計信息決策的有用性。In formula form we have : eva = nopat - kw x ( na ) where eva is the economic value added, nopat is the net operating profit after tax, na is the net assets. eva method should be employed with for it compares the capital return to the capital cost
用公式表示如下： eva = nopat - kw （ na ）式中， kw是企業的加權平均資本成本， na是企業報告期初資產的經濟價值， nopat是經過調整的營業凈利潤。The defray outside besides still what have nothing to do with management activity do business, income also can generate profit and cash flow, but the cash flow that because do not attribute management activity, generates, because this is being adjusted by net profit, the cash flow that generates to run an activity is about to undertake eliminate in the process, because this answers, write the project such as amerce, fine for delaying payment this
除此之外還有與經營活動無關的營業外支出、收入也能產生利潤和現金流量，但由於不屬于經營活動產生的現金流量，因此在由凈利潤調整為經營活動產生的現金流量過程中就要進行剔除，因此應將罰款、滯納金等項目填入此項。It indicates that asset - liability ratio is correlated evidently negatively with profit rate of assets and yield rate of net assets, and long term asset liability ratio is correlated remarkably positively to profit rate of main business
結果表明，資產負債率與總資產利潤率、凈資產收益率顯著負相關，長期負債率與主營業務利潤率顯著正相關。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。The strength of the second quarter and prospects for the remainder of the year have prompted ups to update the 2005 outlook toward the higher end of its previous guidance, davis said
營業毛利增加110個基點達16 . 1 % 。在價格穩定的狀況下，每件包裹凈利成長達2It raked in an operating profit of $ 820m last year, despite soaring fuel prices
盡管油價上漲，西南航空去年輕易地賺取了8 . 2億美元的營業凈利。Article 10 the net profit which a foreign party receives as his share after performing his obligations under the pertinent laws and agreements and contracts, the funds he receives at the time when the equity joint venture terminates or winds up its operations and his other funds may be remitted abroad in accordance with the foreign exchange regulations and in the currency ( ies ) specified in the contracts concerning the ventures
第十條外國合營者在履行法律和協議、合同規定的義務後分得的凈利潤，在合營企業期滿或者中止時所分得的資金以及其它資金，可按合營企業合同規定的貨幣，按外匯管理條例匯往國外。Come assets to create profits and assets of the business operations to create the cash acquisition of these two indicators improved, earnings per share and net assets yield rate has been upgraded and the secondary market price effects of mergers and acquisitions were not unified conclusion
得出單位資產創造的營業利潤和單位資產通過經營活動創造的現金這兩個指標通過並購得到改善，每股收益和凈資產收益率也有所提高，而被並購公司的二級市場股價效應並不統一的結論。Chapterv : firstly, the article compare the operation performance of listed companies before merger with after merger by financial appraisals of return of equity and gross profit ratio, the result of the empirical research indicates : the decline of operation performance lead to amalgamate directly, and merger and acquisition can ameliorate the short - term financial situation, but ca n ' t stop the decline of operation performance from angel of long - term
第五部分：首先，從財務的角度，通過凈資產收益率、主營業務利潤率評價了上市公司並購前後經營業績的變化，研究表明：公司經營業績下滑是導致公司並購的直接動力，並購后存在短期財務狀況改善的現象，從長期看經營業績繼續下滑不可遏制。Main operation circumstance of company project main business revenues, main business profits, total profits, after - tax profits, total assets, and net assets in latest 3 years
企業項目的主要經營狀況最近3年的主營業務收入主營業務利潤利潤總額稅后利潤總資產和凈資產分享友人