賬面盈利 的英文怎麼說
中文拼音 [zhàngmiànyínglì]
賬面盈利
英文
book profit-
As a result, both analyst forecasts of earnings and stock recommendations are often unavailable
所以分析師通常不對高賬面/市場比的股票提供盈利預測和選股推薦。Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings
長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。It is difficult for the state - owned commercial banks to go on the market mainly because their conditions of the listing have not met the relative regulations, which are capital adequacy ratio and asset yield ratio
大量的壞賬準備金的提取將使銀行的帳目從盈利轉向虧損；資產質量的低下也嚴重侵蝕了銀行的資本金；證券市場的規模難以達到。另一方面，銀行分拆上市難。Given that corporate management can chose different accounting policies within legal framework, a company ' s book earnings are prone to be adjusted or rigged by its top executives, which may mislead investors in assessing the company ' s real return
由於相關的會計準則為企業經營者留有較大的會計政策選擇空間，這使得公司的賬面盈餘及其增長較容易受到經營者的主觀控制。因此，如果投資者依靠以會計利潤指標為主的業績評價體系來衡量公司的盈利能力，他們就難免會被誤導。分享友人