資本凈收益 的英文怎麼說

中文拼音 [zīběnjìngshōuyì]
資本凈收益 英文
net capital gain
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 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...
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  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，首先著重對目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標體系的根本性缺陷，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標體系，同時運用這一指標體系對四川長虹、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，並與現行的凈資產收益率、每股收益進行實證分析、比較，以期為上市公司業績評價提供一種更有預見性、更可行的指標體系。
  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. 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. ( ii ) this paper makes the annals data of the listed companies in 2004 as sample, and gets earnings per share and the regression equation of the four financial indexes which have noticeable effect on it via stepwise regression method. the four financial indexes which affect earnings per share are the net asset per share, unaccommodated profit per share, quick ratio and return on assets respectively. the equation provides a

    （二） 、以河南省上市公司2004年年報數據作為樣本，應用逐步回歸方法，得到每股收益和對它有顯著影響的四個財務指標的回歸方程，影響每股收益的四個財務指標分別是:每股凈資產、每股未分配利潤、速動比率和總資產報酬率，為這些上市公司提高每股收益提供參考。
  5. Looking at returns on assets and equity between 1996 and 2003, they conclude that the profitability of local banks serving single rural markets was dented by the presence of more broadly based competitors

    考察1996 - 2003年之間銀行的資產收益率和凈資產收益率，他們發現，由於涉足於更廣闊市場的競爭對手的存在，服務于單一郊區市場的本地銀行的利潤受到蠶食。
  6. 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。
  7. 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。
  8. 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。
  9. Enterprise growth management contains five key elements : objective growth rate, net interest rate in sale, property rate of turnover, rights multiple and subsist - profit ratio

    增長管理的基本要素有：目標增長率、銷售凈利率、資產周轉率、權益乘數與留存收益比率。
  10. This paper analyzes major problems in the practice of real estate appraisal from the perspective of theory and practice, explains the treatment of various property, including returns from intangible property, from capital and from chattel, discusses the problem of matching between the capitalization rate and net income. this paper also uses examples to define the content of various income from real estate and expenses to be deducted so that the outcome of the appraisal will be as veracious as possible. this paper provides its own view on the definition and treatment of various property such as intangible property and chattel property, concludes the contents of income from various real estates and expenses to be deducted, and applies and explains in real cases

    在這種形勢下，本文針對目前在房地產估價實務中存在的主要問題，在兼顧方法的理論可行性和實際可操作性的前提下，總結、分析說明了對各類收益性房地產非不動產收益，包括無形資產（無形因素或無形影響力）形成的收益、資本帶來的收益、動產帶來的收益等項收益的認定和處理方法，對資本化率與凈收益內容相匹配的問題進行了一定的探討，並通過實例明確了各類房地產收益和應扣減的費用的具體內容，使得估價的結果盡量地做到準確並且符合實際。
  11. After investigaing and analyzing xiamen port ' s presen situaion, hinterland, handling capacity, the project ' s natural condition and financial benefit, we got the following resuits " this project which is next to dongdu port is conveniently connected to rail, road, and air transportation. since during the last decade the volume of freight handled of xiamen port was higher than the handling capacity, new harbor was needed building to fi1l the gap in handling capacity, this proect was marketable. and its natural condition was suitable to build a harbor

    第一部分調查分析與本項目相關的廈門港的現狀、港口腹地及港口吞吐需求量，以評估項目建設的必要性；第二部分調查分析項目的自然條件和基本建設狀況，以評估項目的自然條件和技術可行性：第三部分進行財務效益分析，重點測算項目的凈現值、內部收益率、投資回收期、貸款回收期、盈虧平衡點，並進行敏感性分析，以評估項目的經濟合理性；第四部分是結論和建議。
  12. In the first part of this article, the background of project eastern pearl garden is introduced. and then, in the second part, after the two preliminary alternatives of project eastern pearl garden are compared, financial inner return ratio ( firr ) and financial net present value ( fnpv ) and payback all meet the requirements, but the second alternative is better

    本文在案例部分介紹了東珠花園項目的基本情況，在案例分析部分通過對東珠花園項目初步規劃的兩個方案的對比分析，兩個方案的財務指標：財務內部收益率（ firr ） 、財務凈現值（ fnpv ）及投資回收期均能滿足要求，但第二方案明顯優于第一方案分析。
  13. 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。
  14. He chooses unit net produce value to rank the priority order with the help of cost net income rate and per time net produce value

    在研究中主要選用單位凈產值指標排定投資優先序，以成本純收益率和每勞動日凈產值指標排定優先序作為參考。
  15. As the farm income is concerned, it is needed to base on unit net produce value in order to rank the priority order ; but we must take into account of the other both guidelines in the course of ranking. 2

    從農民的收入角度考慮，應以單位凈產值來確定投資優先序；但因農業生產的特點，還須以成本純收益率和每勞動日凈產值指標為參考來確定投資優先序。
  16. 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。
  17. Whether the estimated value of the income approach is accurate depends on the facts whether the four facts of the net income, the capitalization rate, the profit year and the mathematics formula are accurate and whether it corresponds with the objective reality

    收益法評估值的準確與否，取決于凈收益、資本化率、收益年限、數學公式四大要素確定得準確與否，是否與客觀實際相符合。
  18. Its limitations lies in these facts that it requests advanced technique in application, the calculating methods of net income can ’ t unified, it can ’ t ascertain the capitalization exactly and the standard of ascertaining benefit year is indefinite, etc. now the capitalization theory of our country ’ s real estate steal has some defects, which can ’ t direct us to operate it correctly and effectively

    收益法的局限性在於應用上技術要求高，在實際操作中，收益法存在凈收益的計算方法不統一和資本化率的確定不準確以及收益年限的確定標準模糊等問題。目前我國房地產資本化理論仍存在一定的缺陷，難以對實際操作進行正確、有效的指導。
  19. Based on the standard, we carry out the study about some questions which the net profit in income approach is requested and the capitalization rate and profit year are ascertained, through investigating extensively the information about practicing the income approach to estimate the real estate and analyzing the regular pattern of law about real estate appraisal, so that the income approach may be more perfect method of the real estate appraisal

    基於此標準，通過廣泛調查應用收益法進行房地產估價的資料，結合對有關房地產估價的法律規定的分析，本文對收益法中凈收益的求取、資本化率以及收益年限的確定等若干問題進行了研究和改進，使收益法成為一種更臻完善的房地產估價方法。
  20. Along with the development of market economy, the income approach that can depict real estate as an investment channel has been used widely. however, there also exist some problems to be studied further. for example, the connotation and extension of net income and the capitalization rate have not been agreed on

    隨著市場經濟的日益完善，在房地產估價的過程中，能夠充分反映房地產作為一種投資載體這種特性的收益法得到了越來越廣泛的應用，但是在實際應用中仍然存在著一些有待研究、解決的問題，例如對于凈收益、資本化率的內涵和外延等問題還存在一定的爭議。
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