1) firm size
公司规模
1.
Empirical Researches for Chinese Lised Companies on the Relationship between Firm Size and Credit Financing;
我国上市公司规模与债务融资关系的实证研究
2.
This paper introduced financial factors into the firm investment model according to the current corporate financial theory, studied the relation between investment and cash flow of different firm size, and further discussed the difference in inherent motivation of investment behavior.
根据现代公司金融理论,在公司投资模型中引进融资因素,研究了不同规模公司投资与现金流量的关系,并探讨了不同公司规模投资决策行为的差异。
3.
The paper studies the relationship between firm size and senior managers compensation based on the listed companies in Shenzhen-Share stock market and Shanghai-Share stock market.
该文主要检验上市公司高层管理人员薪酬水平与公司规模之间的关系。
2) size
[英][saɪz] [美][saɪz]
公司规模
1.
The empirical conclusion shows that the size of a company, the ratio of marketable value to book value, and the ratio of marketable price per share to net profit per share have no remarkable effect on rate of return on stock, and that the change of price in China stock market is a random walk, that is to say, the Arbitrary Pricing Theory is unavailable in Shanghai stock m.
实证结论表明:公司规模、市值与账面价值比以及市盈率对股票收益率没有显著影响,股票市场价格的变动是随机的,即套利定价模型在上海股票市场是无效的。
2.
The empirical results show that: (1) there exists significant “Book-to-Market Effect” and “SIZE Effect”, but no “January Effect” for the small firms; (2) the three-factor model is able to explain the cross-sectional variation in stock returns better than CAPM;.
这些发现说明 ,账面市值比和公司规模这二个变量代表的是一种“风险因素” ,并非“特征因素” ,因此中国股票横截面收益的变化取决于风险因素 ,而非特征因素。
3) Small Business Corporation
小规模公司
4) parent company theory
母公司理论
1.
Nowadays,there are three main methods to prepare consolidated financial statements,which are called proprietary theory,parent company theory and entity theory.
当今会计理论界关于合并会计理论主要有三种,即实体理论、所有权理论和母公司理论。
2.
The combined theory consists of parent company theory, entity theory and ownership theory.
合并理论主要有母公司理论、实体理论与所有权理论。
3.
This paper suggests it is suitable to adopt the modified parent company theory in preparing consolidated financial statements in China.
我国在编制合并财务报表时应以修正的母公司理论为宜 ,即将母公司作为主要服务对象 ,在编制抵销分录时采用实体理论全部抵销的方法 ,以简化编表工作。
6) correlated theories
相关理论
1.
Developing nationality medicine,to research the relationship between theory of Yi nationality medicine and correlated theories of traditional Chinese medicine.
发展民族医药,探讨彝族医学理论与中医学相关理论的关系。
补充资料：规模经济/规模不经济
规模经济/规模不经济：规模经济和规模不经济用来说明厂商产量变动从而规模变动与成本之间的关系。对于一个生产厂商而言，如果产量扩大一倍，而厂商的生产成本的增加低于一倍，则称厂商的生产存在着规模经济；如果产量增加一倍，而成本的增加大于一倍，则生产存在着规模不经济。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条