營業凈收益 的英文怎麼說

中文拼音 [yíngyèjìngshōuyì]
營業凈收益 英文
net operating earnings
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 凈 : Ⅰ形容詞1 （清潔; 干凈） clean 2 （凈盡;沒有剩餘） empty; hollow; bare 3 （純） net Ⅱ動詞（使干凈;...
  • 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...
  • 營業 : do business
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  1. 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。
  2. Using the net assets per capital, the investment return rate, the t - m model, the h - m model, the single factor evaluating model which consists of the treynor index, the jensen index, the sharpe index and the square m index, we evaluate the performance of the twelve mutual funds. and we come to the following conclusions : ( 1 ) after the modification of the risk factor, our mutual funds in the recent one year outguess the market ; ( 2 ) better performance comes from the aid of the government, the improvement of the investment environment and the hard, smart work of the managers especially in the way of selecting some securities in the capital market. ( 3 ) though we make progress, there are still many problems which prevent the further development of our mutual funds such as the devise of the management fee and the characteristics of different funds, all of them divided into the subjective ones and the objective ones

    通過使用投資基金單位凈資產和投資收益率指標、單因素整體績效評估模型，包括treynor指數、 jensen指數、 sharpe指數和業績的m ~ 2測度以及t - m 、 h - m模型對12隻樣本基金進行實證研究，實證研究表明： （ 1 ）經過風險調整后，在最近的一年中，我國證券投資基金的業績總體上優於市場基準組合； （ 2 ）基金業績的提高得益於管理層的重視、投資環境的改善和基金經理的經營，而基金經理的良好業績是通過一定的證券選擇來獲得的； （ 3 ）已成為證券市場上舉足輕重力量的基金在發展過程中雖然取得了一定的成績但其進一步發展還面臨著許多問題，有主觀存在的諸如管理費率的設定、基金風格方面的問題等等，也有客觀存在的諸如證券市場現階段的不完善等等，所以，我們應該抓住《證券投資基金法》問世帶給基金業發展的契機，大力促進證券投資基金規范發展，採取各種措施做大、做優和做強基金業。
  3. On the basis of drawing lessons from the existing research results both at home and abroad, this paper observes the change law of the two financial indexes of nroa and croa from 1997 to 2001, studies the relations between the locations of listed companies and the m & a performance, between the structure of equity of listed companies and the m & a performance, between the industry nature of the listed companies and the m & a performance, between the type of m & a and the m & a performance, and then draws several conclusions that m & a performance is unsatisfactory on the whole, m & a performance of listed companies in eastern china is superior to that of the counterpart in middle or western china, m & a performance of listed companies that the country or the other corporations hold the most share of the listed companies is unsatisfactory on the whole, the growing or mature listed companies can achieve best m & a performance when they implement the m & a horizontally while the listed companies in declining phase may perform the conglomerate m & a the best

    在借鑒國內外已有的研究成果的基礎上，本文考察了並購上市公司從1997年到2001年五年時間內凈資產收益率和主營利潤率兩項財務指標的變化規律，研究了並購公司所在的區域與並購績效、並購公司的股權結構與並購績效、並購公司的產業性質與並購績效、並購類型與並購績效等方面的關系，得出了若干結論： 1 、並購績效從總體上來說是不理想的； 2 、東部上市公司的並購績效要優于中部和西部上市公司的並購績效； 3 、國家股或法人股是第一大股東的上市公司的並購績效不理想； 4 、處于成長性產業和成熟性產業的上市公司發生橫向並購績效最好，處于衰退性產業的上市公司發生混合併購績效最好。
  4. One is to study the relationship between the share - holding structures of senior supervisor, stock structure etc, and the finance performance of the corporate ; the other is to study the relationship between correlative factors of the corporate governance. in this article, based on the analysis of the relationship between corporate governance and financing performance, the author divide performance into two aspects : roe and tobin ' s q ratio, tries to establish the correlation and regression analysis mathematics model of corporate value and developing ability of the corporate, using statistical software spss10. 0, carry through the correlation and regression analysis, then analyzes the model to study the relationship between corporate governance, corporate value and developing ability of the corporate. this is a beneficial experiment to the research of the relationship between corporate governance and performance

    本文試圖在分析公司治理結構各方面與公司經營財務業績相關關系的基礎上，將公司績效分解為凈資產收益率代表的公司價值和托賓q值代表的公司價值成長能力兩個指標，分別建立公司價值與公司治理結構各影響因素以及公司價值成長能力與公司治理結構各影響因素關系的多元線性數學模型，利用spss10 . 0統計軟體，對之進行多元線性回歸分析，考察它們之間的相關性和回歸系數，並通過擬和出的回歸方程考察公司短期與長期發展能力與公司治理結構的關系，是對公司治理結構與公司績效關系進行研究的一次有益嘗試。
  5. The result shows that the proportion of state - owned shares has positive effect on the operating performance, the scale of enterprises has negative effect on the operating performance, rate of return on common stockholders ' equity and earnings per share are highly positively related to senior managers ' pay, senior managers ' annual pay is not significantly positively related to the operating performance and scale of enterprises, and its relationship to the proportion of state - owned shares is not clearly negative

    結果表明：國有股比例與經營業績呈現正方向影響，企業規模與經營業績呈現負方向影響，凈資產收益率和每股收益均與高管報酬呈現高度正相關，高管年度報酬與企業經營業績、企業規模並不存在顯著的正相關關系，與國有股比例的負相關程度也不顯著。
  6. 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。
  7. The maximum of marketing value is accredited corporation financial goals, the thesis base on modern corporation financing theory and analyze the theory of net interests, net business income and mm theory. further more, on the base of mm theory, the thesis expound the infection of bankrupt cost and agency cost to corporation capital structure, bring forward a balance model of the both from the view of the creditors and debtors

    本文以西方現代企業理論和財務金融學公認的市場價值最大化為企業目標，系統地分析研究了凈收益理論、凈營業收益理論、 mm理論等早期和現代資本結構理論，並以mm理論為分析框架，詳細地闡述了破產成本、代理成本對企業資本結構的影響，進而從債權人、債務人的角度提出了兩者綜合作用的權衡模型。
  8. 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。
  9. 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。
  10. Conclusions could be drawn out through a positive analysis of some port companies : the factors that have a positive effect on the strategic target are the rate of main business return, the velocity of the assets, while the capital structure and the rate of the increase of the increase of investment have little effect, which illuminate that the port company should focus on the main business to enhance the return of net assets, it also shows that the business of the list port companies is over - concentrated, and should be diversified to lessen the operating risk ; the companies should accelerates the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital ; and result in no scale economic benefit

    本文通過對部分港口類企業進行計量分析后發現港口企業的資本結構和投資對凈資產收益率沒有顯著的影響，而港口企業收入過分集中。針對未來財務環境發生的變化，本文從戰略財務管理的角度對南京港口集團公司提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。
  11. Which illuminate that the shipping company should focus on the main business to enhance the return of net assets, it also shows that the business of the list shipping companies is over concentrated, and should be diversified to lessen the operating risk ; the companies should accelerate the turnover speed of the assets ; the appropriate structure of the assets can bring benefit to a company, but the ultimate approach to enhance the return of the net assets is to look for items with high return ; the sightless investment made the increasing speed of return lag behind the expanding speed of the capital, and result in no scale economic benefit

    本文通過對航運類上市公司進行計量分析后發現航運企業的資本結構和投資對凈資產收益率沒有顯著的影響，而航運企業收入過分集中。針對未來財務環境發生的變化，本文從財務戰略管理的角度提出以下建議：在投資領域，今後應以綜合物流為契機，專業化與多元化並重；適度發展集團化經營；優化資源配置，提高資產營運效率。在融資領域，要合理選擇融資渠道，降低融資成本，更多關注債務融資；確定合理的資本結構，控制負債風險，建立償債保障機制。
  12. 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。
  13. 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。
  14. At the same time regulators depend largely on such financial index as roe to assess operating performance of listed companies. earnings can pass information to the stock market

    在證券監管部門評價上市公司的經營業績時也常常將凈資產收益率（ roe ）等財務指標作為主要的參考標準。
  15. The discourse analyzed the traditional net income and the stock price performance evaluation indexes, proposed that the connection between the economic value added ( eva ) and the market value added ( mva ) supervises the operator performance evaluation, and designed the long - term and the short - term ’ s incentive contracts based on the chosen performance evaluation indexes. we proposed some advices to enterprises in china which execute the operator performance evaluation finally

    並具體分析了傳統的凈收益和股價業績評價指標的不足，提出以經濟增加值（ eva ）和市場增加值（ mva ）相結合作為激勵導向的經營者業績評價指標，並以所選擇的業績評價指標為基礎，設計了長期激勵與短期激勵相結合的經營者激勵報酬契約。
  16. 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。
  17. Abb reported a strong increase in orders, revenues, earnings before interest and taxes ( ebit ) and net income for the second quarter of 2007 as the result of continuing robust demand in all regions and businesses and further improvements in business execution

    得益於全球及各業務領域內持續強勁的市場需求，以及運營情況的進一步改善， abb集團第二季度的訂單、銷售收入、息稅前利潤以及凈收入都取得了強勁增長。
  18. 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。
  19. However, while the deployment of reform and open policy, due to the emerging of contradictory between system property and the constitutive property, many noib enterprises ’ equipment and the technology get older, the competitive power drops, employment ratio decrease, the leading resource related industry declines, and the economical development is slow

    文章以東北90家中國上市公司為樣本，以凈資產收益率、資產報酬率、每股收益三項財務指標作為衡量東北上市公司企業經營績效的指標，採用t檢驗和多元回歸分析的統計方法，檢驗政策實施后企業績效的變化以及影響企業績效的因素。
  20. Retained earnings carries the balance of the business ' s net in ? come accumulated over its lifetime, less its declared dividends and any net losses

    留存收益的余額是企業自營業開始以來的累計凈收益減去已宣告股利和任何凈損失后的差額。
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