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1)  quality of earnings structure
盈利结构质量
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。
2)  profit structure
盈利结构
3)  earnings quality
盈利质量
1.
Earnings Quality and Earnings Response Coefficients;
盈利质量与利润反应系数
2.
Chinese Listed companies earnings quality is generally on the lowlevel.
我国上市公司盈利质量普遍偏低,根据我国财政部1999—2004连续六年公布的《会计信息质量抽查公告》披露,“绝大多数被抽查企业的会计信息都不同程度地存在失真问题”,“企业会计信息失真等违规问题相当普遍”,而盈利信息是会计信息中最重要、最综合、投资者最为关心的信息,因此使得盈利质量成为利益相关者不得不关注的焦点,但是目前我国的业绩报告体系仍然没有对盈利质量引起足够的重视。
3.
Comparing with old accounting standards, the new one has changed greatly so as to restrict listed companies’profit manipulation, and build a favorable atmosphere for listed companies’earnings quality evaluation.
与旧会计准则相比,新会计准则发生了巨大变化,目的就是为了有效遏制上市公司的盈利操纵等行为,为上市公司盈利质量评价营造良好环境。
4)  profit quality
盈利质量
1.
Index evaluating for the profit quality of a listad corporation;
上市公司盈利质量的评估指标
2.
On the basis of cash flow statement,some indexes,which will be used to evaluate the profit quality of a corporation on the market,are put forward.
根据现金流量表设置上市公司盈利质量评估的主要指标,即经营现金流量净额与营业利润的比率、主营业务收现率、经营现金流量净额与净利润比率、现金毛利率与产品毛利率的比率和投资收益收现率,并制定了评估标准。
3.
On the basis of cash flow statement,the evaluation index of the profit quality can be set up,which examines the degree of cash realization,analyzes and evaluates it quantitatively,determining the actual operating results of the company reflected in the accounting statement,which is a good reference for investors to make decisions.
利用现金流量表设置上市公司盈利质量评估指标,对上市公司的现金实现程度进行检验,对盈利质量进行定量分析、评估,可确定会计报表反映上市公司经营成果的真实程度,从而为投资者投资决策提供参考。
5)  Earning quality
盈利质量
1.
Earning quality is one of the most important information the investorscare about.
财务报告信息可以提供有关企业的多种信息,但投资者最关注的是企业的盈利质量信息。
6)  Quality of Earnings
盈利质量
1.
Traditional financial statements analysis are from the level of profitability and financial risk perspective,from the quality of earnings,asset quality and cash flow perspective,a more comprehensive system of financial statements is analysising,and provide a more scientific basis for the relevant decision-making information users.
结果表明,传统财务报表分析方法是从盈利水平和财务风险的角度进行的,从盈利质量、资产质量和现金流的视角能更全面系统地进行财务报表分析,为相关信息使用者决策提供更科学的依据。
2.
This article employs the description method to evaluate the quality of earnings from the persistence、cash flow and reality,hopes to provide an analysis for the invest decision-making of stakeholders,to decrease the uncertainty of the investment.
从盈利的持续性、现金流保障程度、信息的真实可靠性三个方面界定上市公司盈利质量的高低,从而为利益相关人士评价盈利质量,减少投资决策的不确定性提供参考。
补充资料:盈利


盈利


  【盈利】企业的收人、利益或收益的统称。在会计上,盈利指企业在一个经营期间内的经营利润扣除有关税收及调整项目后的余额,往往又称作“净收益”,(neti~)。
  
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