財產收益 的英文怎麼說

中文拼音 [cáichǎnshōuyì]
財產收益 英文
estate income
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 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...
  • 財產 : property; assets; estate
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  1. 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。
  2. 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。
  3. As an incorporeal property, goodwill or reputation of business influences even decides the operator ' s achievements and profits

    商譽作為經營者的一項重要無形財產，影響甚至決定了其經營業績和財產收益。
  4. The fourth part holds that the rights system during people ' s commune is in low efficiency and will be certainly replaced by the new. and, its innovation will be firstly sprouted from the changes of rights structure. its logical starting point will be the obtaining of agricultural residue by the fanner who directly soiling and really creating and increasing wealth

    隨著時間的推移，這一財產安排肯定要被新的財產制度所代普，而且，這一制度變遷的潛在出發點必定是通過權利結構的改變，以真正創造社會財富的勞動者獲得生產收益的剩餘索取權為其邏輯起點。
  5. " income from other sources " mentioned in article 1, paragraph 1 and paragraph 2 of the tax law means profits ( dividends ), interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other non - business income

    稅法第一條第一款、第二款所說的其他所得，是指利潤（股息） 、利息、租金、轉讓財產收益、提供或者轉讓專利權、專有技術、商標權、著作權收益以及營業外收益等所得。
  6. The paper is composed of four parts : part one is the analysis of southwest airlines financial performance by employing the dubang financial model after the brief introduction of industry development and company history. the rate of net income divided by equity is broken down into rate of asset, financial leverage, rate of sale margin rate and asset turnover

    本文主要從以下四方面來分析其經營策略和文化對于低成本的作用: 1 、採用杜邦財務分析方法分析美國西南航空公司的財務指標，將凈資產收益率分解到資產收益率、權益乘數、銷售收入利潤率和資產周轉率。
  7. The equation shows that 9 finance index have important relationship with default ratio, they are roe, debt ratio, asset turnover ratio, gross profit ratio, scale of assets, currency ratio ( [ currency + marketable securities ] / current liability ), debt structure ( current liability / total debts ), currency / daily revenues and quality of assets ( accounts receivable / total assets )

    回歸方程表明，違約率與以下9個財務指標的組合密切相關：凈資產收益率、資產負債率、總資產周轉率、毛利率、資產規模（資產總額對數） 、現金比率（現金類資產流動負債） 、債務結構（短債總額債務總額） 、日銷現比（現金與有價證券日銷售額） 、資產質量（應收賬款資產總額） 。
  8. 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。
  9. It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit

    研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。
  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. Capital gain tax

    財產收益稅
  13. There are some differences between tax law and tax treaty. although many measures are taken to strengthen the administration of the income tax on foreign enterprise, there is still a long way to go

    我國稅法和稅收協定之間在常設機構、特許權使用費、財產收益等方面存在差異，在實際征管工作中，只有熟悉這些差異，才能真正做到依法征稅。
  14. 1 arrangement between the mainland of china and the hksar for the avoidance of double taxation and the prevention of fiscal evasion - business profits income from immovable property income from investment gains from alienation of property

    （ 1 ）內地和香港避免雙重徵稅和防止偷漏稅的安排-營業利潤不動產所得投資所得財產收益（ 2 ）內地和香港避免雙重徵稅和防止偷漏稅的安排-個人勞務所得
  15. The comprehensive arrangement has broadened the coverage of income by adding income from immovable property, associated enterprises, dividends, interest, royalties, capital gains, pensions and government services, etc. at the same time, provisions commonly found in comprehensive avoidance of double taxation agreement have been included, such as articles on non - discrimination and exchange of information

    全面性安排擴闊了收入的涵蓋面，加入不動產所得聯屬企業股息利息特許權使用費財產收益退休金政府服務等。與此同時，全面性安排亦加入了一般避免雙重徵稅協議常見的條文，例如無差別待遇信息交換等。
  16. " the business of show business " was a day - long event in which film industry experts met to inform politicians, policymakers, and others about the financial benefits of the american motion picture industry, particularly the industry ' s contribution to the national economy

    在為期一天的「娛樂業事務」會議上，電影業專家開會向政客、決策人和其他人士告知美國電影產業的財政收益，尤其是該產業對國家經濟的貢獻。
  17. The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years

    本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。
  18. Thirdly, circling around the goal of m & a exposed in the first part, this paper avoids one - side factor of using only one year financial variable. we take the listed company which did m & a in 1997 as samples and study on the variables of return of earning ( roe ), earning per share ( eps ) and the change of their stock prices through 5 years datum from 1996 to 2000. all is to analyze the changing tendency of m & a ' s performance in a long time as for the samples

    三、圍繞本文第一部分中所揭示的並購動機，避免單純採用當年財務指標評價的片面性，以1997年上市公司並購前後五年的年報數據為實證研究資料，選取凈資產收益率（ roe ）和每股收益率（ eps ）以及股價變動等指標，動態分析1997年上市公司並購的長期績效變動情況，評價該年上市公司並購績效的優劣狀況。
  19. The modern of ri is better than such methods that are to analyze different risks existing in the operation of bank separately or to require being support by amount of data. it is useful for banks to judge they degree of risk. the fourth part is advising part in which i give some proper suggestions on how to better the financial quality, to improve the capability of management, and to promote the competitive ability of our internal commercial banks in the international market

    由於該模型僅需要諸如資產收益率、權益乘數等一些銀行會計部自身便可獲取的財務指標，且該風險指數數據具有同業可比性，能夠反映出銀行財務風險狀況，因此，運用該模型進行風險程度的判定在銀行中運用具有優勢，對于銀行的經營管理有一定的實踐意義。
  20. By comparing these data of southwest airlines with the rivals, the reason of success is disclosed

    通過西南航空公司與行業競爭對手財務指標的比較，分析凈資產收益率高於行業平均水平的原因。
分享友人
分享到 Line

分享到臉書