earning quality 中文意思是什麼
earning quality
解釋
收益質量-
Moreover, this paper discusses the feasibility of option pricing theory by adopting cases. on the one hand, it admits this method plays a key role in the realization of " debt - in - lieu - of - equity " of state - owned enterprises and appraising the value of potential earning - capacity ; on the other hand, it illustrates the application of option pricing theory in appraisal is still immature. for it can not meet the prerequisite of the theory ; its result will not be generally accepted and the quality of appraisal staff are relatively lower, this method is not applicable to business valuation aiming at equity alteration. thus it should not be regarded as a brand - new appraisal method to be promot ed in the short run. in the finial the thesis forms its conclusion on method application of superseding cost method gradually. generalizing the use of income method and developing the sense of using option pricing method
由於成本法所固有的局限性，無法評估出資產組配成具有獲利能力的整體資產的創造性價值，因此注重企業獲利能力的收益法已成為轉軌時期中國評估業的現實選擇，並進一步對收益法的起源、方法特點和適用性進行了深入的分析；運用理性分析與案例分析相結合的方法對收益法發展的新階段? ?期權定價法應用於企業價值評估的可行性進行了研究，肯定了這一方法對國企實現「債轉股」和評估高新技術企業潛在獲利能力價值的重大意義，同時對此方法應用於企業價值評估不滿足前提條件、評估結果的可接受性、及評估人員素質等方面說明了這一方法在資產評估領域的應用尚不成熟，尤其不適用於產權變動為目的的企業價值評估，因而短期內不宜作為一種全新的評估方法推廣。 -
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。 -
Our company department domestic most heavy pig, ox, sheep ' s casing process key enterprises of foreign exchange earning, annual export quantum accounts for 50 % of the export quantum in shandong, for over ten years, according to the request of customers of foreign countries, we are according to european union ' s standard organization ' s production strictly, product quality is steady, detection means is complete, have reached the international most advanced level
我公司系國內最大的豬、牛、羊腸衣加工出口創匯重點企業，年出口量佔山東省出口量的50 % ，十幾年來，根據國外客戶的要求，我們嚴格按照歐盟標準組織生產，產品質量穩定，檢測手段齊全，達到了國際先進水平。 -
Earning ' s quality can be influenced by environment, policy, financial status and the development ability. the study on earing ' s quality has great impetus to practice and practice
在這一部分中，筆者通過鄭百文的案例引出了目前我國評價上市公司盈餘水平所存在的重大缺陷。 -
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 information - economics analysis of earning quality
盈餘質量的信息經濟學分析 -
The air quality in sun hung kai centre is of the highest standard, earning an " excellent " indoor air quality certificate from the environmental protection department
灣仔新鴻基中心的室內空氣質素達環保署訂定的最高標準，獲頒發室內空氣質素檢定證書卓越級。 -
The information - economics analysis of earning quality and its role in capital market can prove the existence of adverse selection in capital market whereby low earning - quality stocks drive out high earning - quality stocks, and reveal the relationship between earning quality and moral hazard
摘要利用信息經濟學分析盈餘質量及其在資本市場中的作用，可證明資本市場中存在低盈餘質量股票驅逐高盈餘股票的逆向選擇問題，並揭示盈餘質量和道德風險之間的關系。 -
Paeonia suffruticosa andrews, having the honor of “ king of flower ” all along, is one of the famous flowers traditionally in china. it has high quality of appreciation and merchant importance, and is a preponderant product of earning foreign exchange through exports
牡丹是我國傳統名花之一，素有「花王」之稱，具有很高觀賞價值和重要的商品價值，是我國花卉出口創匯的優勢產品。 -
Investment in new and hi - tech enterprises and export - oriented, foreign exchange earning enterprises with better economic, social and environmental profits, articularly the quality and brand products that are in line with the characteristics of the beijing and are compatible with the status of the capital, are highly encouraged in bda
開發區鼓勵發展高新技術企業和出口創匯企業以及經濟效益社會效益環境效益好的項目，特別希望著重發展適合首都特點與首都地位相稱的高檔次名牌產品。 -
Then the em phasis is laid on the major problems existing in the service measures taken by chinese enterprises, such as the overemphasis on the clients " demand, the oversupply of services affiliated to the products with the neglect of the servicing cost, the decrease of the profit - earning ability of the enterprise, the neglect o n the products " quality while overemphasizing on the s ervices, the neglect on the needs of employees who are the service providers while paying too much attention to clients " demand, and the loss of opportunities to improve the products " quality because of the wrong understanding of the relationship with suppliers and distributors
緊接著，筆者著重討論了目前中國企業採用的服務措施中存在的主要問題，如片面強調客戶需求，為客戶提供一層又一層的附加在產品上的服務，而忽視服務成本，降低了企業的盈利能力；在強調服務的同時忽視產品質量，使服務得不償失；單純注重客戶的需要，忽視員工作為服務提供者的需要，同時錯誤地理解與供應商和經銷商的關系，從而喪失了提升服務質量的機會。
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