earning per share 中文意思是什麼

earning per share 解釋
每股收益
  • earning : capacity
  • per :
  • share : n 1 一份；份兒，2 份額；分配額；分擔量。3 股；股份。4 〈pl 〉〈主英〉股票。vt 1 均分；均攤；平分...
  1. An analysis of the group s turnover and other revenue is as follows : 2005 2004 hk 000 hk 000 provision of it services 50, 217 15, 342 provision of supply chain solutions 31, 601 10, 892 sales of packaged software products and related services 872 2, 422 system integration - 8, 762 others - 5, 822 - - turnover 82, 690 43, 240 interest income 12 - - - total revenue 82, 702 43, 240 3. profit from operations 2005 2004 hk 000 hk 000 profit attributable to coninuing operations 1, 985 1, 982 discontinued operations 9, 824 9, 628 - - 11, 809 11, 610 4. earning per share the calculation of basic earnings per share for the year is based on the following data : 2005 2004 hk 000 hk 000 earnings profit for the year used in the calculation of basic earnings per share 12, 035 11, 841 shares restated weighted average number of shares in issue for the purpose of calculation of basic earnings per share 421, 208, 703 291, 764, 706 the company completed a rights issue exercise in may 2005 on the basis of one rights share for every one ordinary share held at an issue price of hk 0. 02 per rights share. accordingly, the comparative figures was re - calculated based on the adjusted weighted average number of 291, 764, 706 shares to reflect the effect of the rights issue to the loss per share for the year ended 31st december 2004. 5. final dividend the board does not recommend the payment of a final dividend for the year ended 31st december 2005 2004 : nil

    本集團之營業額及其他收益分析如下：二零零五年二零零四年千港元千港元提供資訊科技服務50 ， 217 15 ， 342提供供應鏈解決方案31 ， 601 10 ， 892出售套裝軟體產品及相關服務872 2 ， 422系統集成- 8 ， 762其他- 5 ， 822 -營業額82 ， 690 43 ， 240利息收入12 -總收益82 ， 702 43 ， 240 3 .營業盈利虧損二零零五年二零零四年千港元千港元業務應占盈利虧損持續經營業務1 ， 985 1 ， 982終止經營業務9 ， 824 9 ， 628 - 11 ， 809 11 ， 610 4 .每股盈利虧損年內每股基本盈利虧損乃按以下數據計算：二零零五年二零零四年千港元千港元盈利虧損用於計算每股基本盈利虧損之年度溢利虧損12 ， 035 11 ， 841經重列股份用於計算每股基本盈利虧損之已發行股份加權平均數421 ， 208 ， 703 291 ， 764 ， 706本公司於二零零五年五月完成一項供股，基準為每持有一股普通股獲發一股供股股份，每股供股股份之發行價為0 . 02港元。
  2. Eps earning per share

    每股收益率
  3. Earning per share

    每股收益
  4. 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。
  5. The traditional evaluation system of company performance is based on the financial data and focuses on the financial evaluation such as return on investment, earning per share and so on

    傳統的企業效績評價系統建立在會計數據的基礎上，以財務評價為主，如投資回報率、每股收益率等。
  6. 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。
  7. Basic earning per share

    每股基本盈利虧損
  8. The ratio can be determined by net asset per share, earning per share, market per share and l - g model

    換股比例確定方法包括每股凈資產之比、每股收益之比、每股市價之比和l ? g模型法。
  9. Qingdao haier has to strengthen management in order to make the conversion successful. the paper analyzes qingdao haier ' s operation status and financial status in 2001, analyzes its competitiveness and the impact of the change of environment on it, points out the problems existing in its capital structure, forecasts its income and earning before interest and tax in 2002, and compares convertible bond with stock and bond with respect to individual capital cost, overall capital cost, differential cash flow nud earning per share, and draws the conclusion that convertible bond is the best choice for haicr. the paper continues to systematically design convertible bond for haier and evaluate the convertible bond using the option pricing model

    本論文分析了青島海爾有限公司2001年的經營狀況和財務狀況，分析了青島海爾有限公司的競爭優勢以及它所面臨的環境變化的影響，指出了青島海爾有限公司資本結構上存在的問題，然後根據公司的發展戰略及公司2001年的各種財務比率，預測公司2002年的收入及息稅前利潤，並從個別資本成本、綜合資本成本、差異現金流量和每股收益等方面對青島海爾有限公司增發新股融資、可轉換債券融資及企業債券融資三種融資方式進行了全面細致的比較分析，最終得出青島海爾有限公司以可轉換債券融資是最合適的。
  10. Diluted earning per share

    每股稀釋后收益
  11. Therefore, we rechoose the index which considers more of the investor psychological sense. we make a redivision and retest based on the mean of earning per share and find that the result supports the overreaction hypothesis

    因此重新選用的指標更多考慮投資者心理感覺，用每股盈利的平均值對組合進行了重新劃分和檢驗，結論支持過度反應假設。
  12. ( 3 ) dividend strategy : the undistributed company takes the majority ; the dividend distribution is obviously affected by earning per share ( eps ) ; cash bonus is mainly dividend distribution form ; the quantity of dividend has positive correlation with the company ' s profit ability

    （ 3 ）股利分配戰略：不分配股利的公司佔多數；股利分配與否受每股收益的影響明顯；股利分配形式較多並且以派現為主；股利分配水平與公司盈利能力正相關。
  13. This text regards listed companies of 1998 - 2000 years of shanghai as the research object. having observed the earning per share ( eps ) and return on net assets ( roe ) of listed company. we examined the continuity of the index of the earning during these 3 years at the same time, we find that there are the phenomenon of earnings management generally in the listed company of our country

    首先本文以滬市1998 2000年的所有上市公司為研究對象，採用描述性統計與相關性分析的方法，考察了上市公司的每股收益指標以及凈資產收益率指標，同時我們又對這3年間盈餘指標的連續性進行了檢驗，我們發現我國上市公司中普遍存在著盈餘管理現象。
  14. This study is focused on the financial index relativity between pre - seo and after - seo of 31 sample companies, which issued seasoned equity from 1998 to 2000. the results of the study are listed as followings : first, the relativity of economic valve added between pre - seo and after - seo is more evident than that of net profit, earning per share and return on equity

    通過相關性檢驗發現：經濟附加值指標在公司實施股票增發前後體現的相關性要較每股收益、凈利潤和凈資產收益率等傳統業績評價指標要顯著，利用經濟附加值指標能夠幫助投資者更加準確的預期上市公司實施股票增發以後的業績。
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