per share earning ratio 中文意思是什麼

per share earning ratio 解釋
每股收益率
  • 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...
  • earning : capacity
  • ratio : n. （pl. ratios）1. 比，比率，比值；比例；系數。2. 【經濟學】復本位制中金銀的法定比價。vt. 1. 用比例方式表達；求出…的比值；使…成比例。2. 將（相片）按比例放大或縮小。
  1. 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。
  2. 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。
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