earnings of capital 中文意思是什麼

earnings of capital 解釋
資本收益
  • earnings : n. pl. 所得，收入，工資，報酬，利潤。
  • of : OF ＝Old French 古法語。
  • capital : adj 1 首位的，最重要的，主要的，基本的，根本的。2 〈口語〉優秀的，上好的，第一流的。3 大寫（字母...
  1. 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。
  2. At present, it is difficult to accurately display the financial lever, capital cost and earnings before interest and tax with any capital structure theories, which limits the role playing in finical decision of enterprises

    摘要目前的各種資本結構理論難以準確地顯示出財務杠桿、資本成本和企業息前稅前盈餘之間的聯系，使理論對企業融資決策的指導作用受到限制。
  3. According to the complexity of accounting information and the ponderance of disservice, earnings management of listed companies is a great problem for investors, supervisors and auditors in capital market

    由於會計信息的復雜性、信息不對稱的不可克服性和舞弊危害的嚴重性，盈餘管理成為困擾證券市場投資者、監管者、審計人員，損害證券市場健康發展的一個大問題。
  4. On one side is listed the capital employed, which usually consists of the issued share capital plus reserves and retained earnings.

    一欄是資金的運用，所運用的資金通常由發行的股本加公積金和未分配利潤組成。
  5. Then the dissertation demonstrated the logic precondition that entrepreneurial human capital participate in corporation earnings, discusses the questions of price - making of entrepreneurial human capital, and explored the development of executive compensation system in china, furthermore constructed the corporation profit distribution models that take entrepreneurial s human capital as an important distribution factor with the long - run compensation incentive as the core model

    本文論證了企業家人力資本參與企業收益分配的邏輯前提，討論了企業家人力資本的定價問題，並在對我國企業家收入分配現狀和改革措施進行分析的基礎上，深入探討了中國企業家收入分配製度，進而構建了以長期激勵為主的中國企業家人力資本分享企業收益的模型。
  6. Expert of conduct financial transactions suggests, because miss zhang can control capital every year to be controlled in 50 thousand yuan, cost among them 5000 multivariate use at buying fixed birthday danger and risk of add and major disease, 10 % what hold gross earnings, accord with international convention completely

    理財專家建議，由於張小姐每年可支配資金在5萬元左右，其中花費5000多元用於購買定期壽險和附加重大疾病險，佔到總收入的10 % ，完全符合國際慣例。
  7. Based on the analysis of types and sources of risks that confront commercial banks, the paper first determines the methodology for its research, i. e. mathematical statistics for quantity factors and the fuzzy discriminating analysis for the quality factors. combining the evaluation approaches of the banks in germany and china, the paper gets 13 common indices, and with mathematical statistical method, chooses 4 factors that will influence customer credits : equity capital / total asset, velocity of stock in trade, velocity of total assets and payoff rate of total sale. the four factors with liquidity factor reflect the customer ' s financial characteristics, such as capital structure, operation, earnings and liquidity

    在理論分析的基礎上，結合德國和中國有關銀行的客戶資信評價方法，在得到影響客戶信用13個常用指標的基礎上，利用數理統計分析方法（ t檢驗、多元判別分析和逐步判別分析等）得出影響客戶信用的四個因素：自有資本率、存貨周轉率、總資產周轉率和銷售盈利率，他們反映了企業資本結構、經營狀況和盈利水平，加入企業的流動性以後，它們決定了客戶的財務特徵。
  8. From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. problems are raised with regard to the process of current property right system diversity in state - owned enterprises, such as the disagreement to the definition of state - owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. what ' s more, new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods, perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution, an original key is offered

    第一章運用產權理論對國企產權多元化改革進行經濟學分析；第二章至第五章主要圍繞國有產權的界定問題、評估問題、定價問題、承接方的資金來源問題、轉讓收入的處置運用問題分別進行闡述，指出了當前國企產權多元化過程中存在著國有產權界定不統一、評估不規范、定價機制不完善、處置運用相對混亂等諸多問題，並提出新的解決思路：肯定國有產權界定「長沙模式」的積極探索意義，提出量化職工創造剩餘價值的「國有資產平均增長率法」和「平均市場勞動成本法」 ；將「收益現值」概念運用到對應收賬款、產成品、無形資產等資產評估之中；應從完善資產評估方法、完善資本市場特別是產權交易市場和健全信息公開機制三個方面來解決國有產權定價不公問題；就人力資本出資的擔保問題提出實際債務承擔額（比例）應小於名義出資額（比例）的新思路，並認為人力資本市場上的交易價格應包括絕對出資額和相對出資額兩部分。
  9. For a company, after - tax earnings minus the opportunity cost of capital

    對一家公司而言，經濟增加值等於稅后收益減資本金的機會成本。
  10. The motives of earnings management including debt contracts, profit sharing plan, handling supervision, anti - trust, minimized income tax, ipo, and enhancing share price not only are realized in the western capital market but also have some impact in chinese capital market

    這些盈餘管理的債務契約動機、分紅計劃動機、代理人競爭動機、應付行業監管動機、反托拉斯動機、最小化所得稅動機、首次發行動機以及提升股票價格等動機不僅在西方資本市場得到了證實，也在中國資本市場有所反應。
  11. We find evidence that two items, irregular item, reserve of devalue, are used to achieve increase or decrease in earnings. and it is no effective evidence that the item of working capital is used to manage earnings

    St公司的盈餘管理行為主要是通過對非經常性損益項目與資產減值準備項目進行的，而對于營運資本項目的盈餘管理行為則基本上未得到有效證實。
  12. Meanwhile, this thesis reveals that there are some great earnings management differences between companies listed in china capital market and companies listed in mature capital market because of separated share system, coalition financial reporting system, and transaction system between affiliated companies particular owned by china

    最後，研究顯示，我國上市公司在股票增發過程中的盈餘管理模式與成熟資本市場的盈餘管理模式存在差異，這是由我國類別股份制度、合併會計報表制度以及關聯方關系及其交易制度所引起的。
  13. Accounting earnings is the key index in all accounting information, which not only reflects the past outstanding achievement, but also forecasts the growing prospect of listed companies combined with other indexes. after the publication of annual financial reporting of listed companies, investors usually evaluate the achievement of different companies by accounting earnings index when they select objects in numerous listed companies. in securities market, legislation and administration institutions value and supervise the whole course from coming into the market to exiting from the stock market by earnings index. recognition of the stock listed company, the confirmation of issuing price, absorbing new capital from market, st and pt, which have osculation connections with earnings index

    另一方面，在實踐中，會計盈餘指標業是應用頻率非常高的財務要素，證券分析師和投資者大多會採用這一指標來評價不同公司間的業績，並預測其未來的發展前景。而在證券市場的監管上，立法、行政機構也是廣泛使用會計盈餘指標對公司從招股上市到摘牌下市的全過程進行評價和監督，其中股份上市公司的認定、上市發行價格的確定、上市公司的再融資、股票交易的特別處理、暫停上市和摘牌等都與盈餘指標有密切的聯系。
  14. 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。
  15. Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
  16. International trade finance is a kind of loan provided by banks to importers and exporters concerning import and export settlement on one hand, it ' s a more ideal way for modern banks to utilize their capital for high earnings, rich profits and comprehensive benefits. on the other hand, it effectively solves the problem of capital shortage of foreign trade companies, strengthens their advantages in negotiation, enable them to develop international trade in a more wide scope and large scale. at the same time, it ' s part of a country ' s policy, one of the active means to encourage export, capable of adjusting the import and export structure and promote a country to effectively participate in international trade

    一方面，它收益率高，利潤豐厚，具有綜合性效益，是現代銀行有效運用資金的一種較為理想的方式；另一方面，它有效地解決了企業從事進出口貿易活動所面臨的資金短缺，增強了進出口商在談判中的優勢，使之有可能更大范圍和更大規模上發展國際貿易；同時，它也是國家貿易政策的組成部分，是鼓勵出口的積極手段之一，不僅可以調節進出口結構，而且對一國有效地參與國際經濟可以起到促進作用。
  17. Management decision is the main problem of the enterprise administration, while financial decision is the most important part of management. the object of finance decision is gathering and using funds to maximize company ? s value with the best of capital construction, minimum of financial risk and maximum earnings. asset assessment in business enterprise bases on financial analysis, which assesses to the total value of company ? s assess

    本文主要運用比較分析法、趨勢分析法、比率分析法和杜邦分析法等基本財務分析方法以及資本資產定價模型和現金流量折現的方法，詳細分析了康佳集團的財務狀況，並對其整體進行價值評估和確定，透視其存在的主要問題，如抵禦市場風險能力較弱、效益大幅度波動。
  18. For the purpose of the mrf, the investment earnings of the various funds other than that of land fund i. e. capital investment fund, capital works reserve fund, civil service pension reserve fund, disaster relief fund, innovation and technology fund, loan fund and lotteries fund are consolidated and shown under investment income of the capital financing statement

    就是次中期預測而言，除土地基金外，各基金即資本投資基金基本工程儲備基金公務員退休金儲備基金賑災基金創新及科技基金貸款基金和獎券基金的投資收益，會在非經營收支差額款項結算表的投資收益項下綜合計算。
  19. The two most basic sources of capital are investments by the stockholders called paid - in capital or contributed capital, and capital earned through profitable operation of the business, called retained earnings

    資本有兩個最基本的來源，一是稱為投入資本或實繳資本的股東投資，一是稱為留存收益的來自於公司正常經營所得的資本。
  20. But with the economic reform, development of capital market and the accounting reform, the spread of earnings management has caused accounting information inconsistent with the facts. which has become the point at issue. this dissertation began its research in such a background

    但隨著經濟體制的改革、資本市場的發展以及有關會計法規的變化，過度的盈餘管理在我國開始蔓延，已經造成嚴重的會計信息失真，成為全社會關注的焦點。
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