earnings flow 中文意思是什麼
earnings flow
解釋
收益流量-
An important conclusion in modern chrematistics is the inherent value of capital and property is the present value of cash flow, so we can believe the important status absolutely. the content of information of earnings and cash flow are very important for the investors and which is the
實證結果:會計盈餘和現金流量能夠向投資者傳遞信息含量，其中現金流量表中經營和籌資活動現金流量傳遞的信息對于投資者來說是更為重要的信息;會計盈餘和現金流量的信息含量之間存在差別，互為補充可以提高對投資者決策行為的解釋力。 -
Teck said the combined company would have the advantage of a diversified base, reducing earnings and cash flow volatility
特克-科明科公司表示，合併后的公司將擁有多樣化業務的優勢，並能夠減少收益和現金流方面的波動性。 -
In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。 -
Instead he looks for stocks trading at below - market multiples of per - share earnings, cash flow, book value, or dividend yield
反而，他期待股市交易以低於市場的倍數的利潤為每股收益，現金流量，賬面價值，或股息收益。 -
According relevant terms, these assets can produce cash - flows or other rights. meanwhile, they can guarantee high quality service or allocate earnings timely. it also describes the sorts and cash - flow of asset securitization
根據有關條款，資產證券既可以在特定的時期內可以產生現金流和其他權利，也可以由其他資產來保證服務或保證按期向證券持有人分配收益。 -
In addition to up to 20 years of the detailed balance sheet, profit & loss statements, cash flow statements and financial ratios, it contains historical stock data, detailed information on ownership & subsidiaries, as well as ratings, detailed earnings estimates to make it the most complete global listed company database available
同時，數據庫向用戶提供了專業的檢索、跨國同業分析與統計功能，可充分支持證券投資分析、跨國企業財務分析、上市公司信用分析、跨國企業轉讓訂價等研究與教學。 -
In 2004, we generated turnover of us $ 24. 9 billion, earnings before interest and tax ( ebit ) of us $ 5. 5 billion and operating cash flow after interest and tax of us $ 5. 2 billion
2004年，公司的營業額達249億美元，息稅前收益（ ebit ） 55億美元，息稅后可營運現金額52億美元。 -
Starting from a series of concepts analysis, the research includes 6 aspects, namely the basic theory of financial statements, the defects of analysis the financial statements and the preparations before analysis, quality analysis of earnings, analysis of working capital, analysis the cash flow statement and other analysis of financial statements
本文在結構上分為六個部分：第一部分，財務報告分析的理論框架。從對財務報告分析的概念和目標著手，論述了財務報告分析的原則和財務報告分析的內容。第二部分，財務報告分析的局限性及分析的前期準備。 -
Mortgage - backed are commonly seen as a low risk and high earnings type of loan among the credit assets of commercial banks as a certain amount of interest and principle can be recovered each month that makes cash flow stable and that there is comparatively low risks in issuing these types of loans to individuals that use the houses they are paying off in installments as a loan guarantees
在商業銀行的信貸資產中，住房抵押貸款通常被視為一種風險小、收益高的貸款品種，一則每月可穩定收回一定金額的本息，現金流穩定；二則以個人按揭購買的住房為抵押，風險較低。 -
Based on it, the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals. it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998, so the paper tested 31 companies as statistical samples by three different models, which are the deangelo model, industry model one and industry model two
為此，論文僅以其中的31家摘帽st公司為樣本，按照實證研究的方法，首先建立了三點假設| ： 1 、摘帽st公司在摘帽當期會作出調高利潤的應計會計處理； 2 、摘帽st公司主要通過調整主觀應計利潤項目達到盈餘管理的目的； 3 、摘帽st公司會利用流動性應計項目進行盈餘管理。 -
This dissertation first introduces traditional enterprise valuation methods, such as methods based - on balance sheet or earnings statement or invisible assets and discounting net cash flow. then the dissertation analyzes the character of high - technology enterprise and introduces modifying models of traditional models to adapt to the character of high - technology enterprise. i also set forth financial option and real option, and explain why real option fir valuation of high - technology enterprise
其次，本文對高科技企業的特點進行分析，總結高科技企業的估值特點，並對傳統的方法加以改造以適應高科技企業的估值特徵；本文對新興的高科技企業估值方法進行介紹，著重闡述了實物期權的理論和方法，論述了實物期權法在高科技企業估值中的優勢。 -
This paper also analyzes the fore - and - aft behaviors of earnings and rising ability about different chinese listed companies with reverse change in p / e ratio. through analyzing the net profit and operating cash flow variation trend of sample and control sample companies, this paper finds that the performance of the company with 3a after the reverse change in p / e ratio
通過樣本與控制樣本凈利潤和經營活動現金流差異的趨勢分析，發現3a公司在市盈率反轉后表現稍遜于反轉前，基本上反映了3a公司進行的是投機性的盈餘管理行為; 3d公司在市盈率反轉后表現優于反轉前，也說明了3d公司進行的是信息發放性的盈餘管理行為。
分享友人