earning position 中文意思是什麼
earning position
解釋
收益狀況-
The fair affiliated transactions wouldn ’ t distort the financial position and operation result of the business. on the contrary, the unfair affiliated transactions would have bad impact on the quality of financial data due to unreasonable prices and the interests exchanged between the affiliated parties. it would make the information users hard to judge the financial position and earning power of the business and even to make wrong investment decisions
從會計的角度講，公允的關聯交易不會扭曲企業的財務狀況和經營成果，但是非公允的關聯交易由於存在交易價格的不合理以及利益在企業之間的轉移，因而會影響企業資產和收益的質量，進而影響企業會計信息的質量，這會使會計信息的使用者難以正確地判斷企業的財務狀況和盈利能力，從而做出錯誤的投資決策。 -
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。 -
According to the analysis of cash flows structure, enterprise ability to pay debt, liquidity, ability to obtain cash, earning quality and enterprise ability to develop, investors can know the liquidity of enterprise assets, judge enterprise financial position, predict enterprise future cash flows and invest rationally with the help of cash flows report
通過對現金流量的結構、企業的償債能力、支付能力、獲取現金的能力、收益質量、企業發展能力等方面各主要指標的分析，可以了解企業資產的流動性，判斷和正確評價企業的財務狀況，預測企業未來的現金流量，幫助投資者進行正確的理性投資。 -
The thesis proposes four countermeasures as giving play to solid and strong position of brands, publishing profound contents, increasing service in newspaper website and seeking opportunities of earning money. in the end, the thesis forecasts that the future newspaper website will develop into synthetical portal website versus vertical feature website
報紙網站要成為網路傳播領域的主力關鍵是揚長補短，論文提出了發揮固有的品牌優勢、只有深度內容才能大行其道、增加報紙網站的服務、尋找網站的生財之道四條應對之策。 -
Chart is committed to earning significant shareholder value by strengthening and growing its position as a leading global supplier of engineered products and systems that employ cryogenic processes, technology and know - how to meet the world s growing demand for industrial gases and hydrocarbons with more economical, reliable and environmentally friendly systems
查特致力於通過加強和提高在全球深冷設備行業的領先地位，應用先進的深冷設備研究製造技術，滿足不斷進步的工業氣體和廣泛的其它行業的需求，提供更經濟可靠和環保的應用系統，來提高股東的價值。
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