2) core profitability
核心盈利能力
1.
Based on the accounting information disclosure model under China\'s new accounting standard,this paper analyzes earnings structure of companies,builds up a system of evaluating the quality of earnings structure on top of core profitability,tests the validity of the system by factor analysis on the data of China\'s A share listed companies in manufacturing industry from 2006 to 2008.
本文在我国新会计准则的财务信息披露模式下,对公司的盈利结构展开全面分析,构建出一套基于核心盈利能力的盈利结构质量评价指标体系,并以制造业A股上市公司2006-2008年的财务数据为基础采用因子分析法对该指标体系的有效性进行了实证检验。
3) Core Earnings
核心盈余
4) core earning errors
核心盈余差错
1.
In particular,the earnings response coefficients for earnings announcements surrounding a restatement exhibit a U-shaped pattern in which they return to pre-restatement levels over an average of two quarters;In addition,investors have response to temporary disclosure of accounting errors and the information content of earnings declines in periods following core earning errors.
研究发现,重大会计差错更正披露减少了此后季度盈余公告的信息含量,特别是重大会计差错更正披露前后季度盈余的ERC呈现U形;但是这种影响是暂时的,从重大会计差错更正披露后的第二季度到第四季度,盈余公告的信息含量很快恢复到重大会计差错更正披露前盈余公告信息含量;另外,投资者对重大会计差错更正临时披露信息是有反应的,核心盈余差错更正披露减少了此后四个季度的盈余公告信息含量。
5) core right
核心权利
1.
The essay,under market economy,makes a elementary discussion about the right relation in higher vocational education,hence it expatiates the relation of the basic right relation,the core right relation and the procedural right relation.
对市场经济条件下的高等职业教育领域里的权利关系进行了初步探讨,并就其中的基础性权利关系、核心权利关系和程序性权利关系进行了具体阐述。
6) core patent
核心专利
1.
Patentometic results show that global software patents appear to grow vigorously since 2000;US & Japan are the two countries which accepted most patent applications;most prolific patent institutions are in Japan;but when it comes to core patents in software field,most of them are in the US.
利用专利计量方法,对全球软件专利进行计量分析,计量结果显示,全球软件专利在2000年以后呈现出蓬勃发展的生机;美国和日本是全球软件专利申请最多的国家;全球软件专利的高产机构大部分分布在日本,但是全球软件领域的核心专利大多数却分布在美国;中国软件产业有了一定的发展,但还需要加强和完善立法工作,为软件技术的发展提供良好软环境。
2.
In this paper,a patent analysis method,that is,an extension analysis method and its model,is proposed,which describes the status quo and extension direction of the technology by the classification extension analysis of core patent and by the combination of citation analysis method.
本文提出一种专利分析方法——延伸分析法及其模型,围绕核心专利进行分类延伸分析,并结合引文分析方法,描述了技术的现状与可拓展的技术方向,并以纳米压印技术为例介绍了应用过程。
补充资料:充分就业预算盈余
充分就业预算盈余:是指既定的政府预算在充分就业的国民收入水平即潜在的国民收入水平上所产生的政府预算盈余,即潜在的国民收入对应的财政收入与政府预算支出之间的差额。以此为标准,可以消除收入的周期性波动对预算状况的影响,从而更准确地反映财政政策态势。若充分就业预算盈余增加了或赤字减少了,财政政策就是紧缩的。反之,政策是扩张的。另外,使政策制定者以充分就业为目标确定财政政策。
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