retained earnings

retained earnings的基本解释

-

留存收益

与retained earnings相关的网络例句 [注：此内容来源于网络，仅供参考]

"Look-Through" Earnings We've previously discussed look-through earnings, which consist of:(1) the operating earnings reported in the previous section, plus;(2) the retained operating earnings of major investees that, under GAAP accounting, are not reflected in our profits, less;(3) an allowance for the tax that would be paid by Berkshire if these retained earnings of investees had instead been distributed to us.

Second， we recorded significantly lower - though 4 透视盈余之前我们曾经讨论过透视盈余，其主要的组成份子有(1)前段所提到的帐列盈余，加上(2)主要被投资公司的保留盈余，按一般公认会计原则未反应在我们公司帐上的盈余，扣除(3)若这些未反应的盈余分配给我们时，估计可能要缴的所得税。

As we calculate them, look-through earnings consist of:(1) the operating earnings reported in the previous section, plus;(2) the retained operating earnings of major investees that, under GAAP accounting, are not reflected in our profits, less;(3) an allowance for the tax that would be paid by Berkshire if these retained earnings of investees had instead been distributed to us.

长期而言，如果我们的实质价值想要以每年 15%的幅度来成长的话，那么透视盈余每年也必须增加以这个幅度来成长，几年前我第一次提到这个观念时曾表示，到公元 2000 年为止，伯克希尔若要以 15%的目标，透视盈余必须成长 18 亿美元以上，而由于 1993 年我们又发行了一些新股，所以现在的门槛提高到 18.5 亿美元。

Besides, I also find that firms report negative earnings for fiscal year, which have less current and future earnings response coefficient than report positive earnings, and firms report negative cash flows from operating for fiscal year, which have less current cash flow response coefficient than report positive cash flows. Indicating that firms report negative earnings or cash flow, because losses are more transitory and which stock prices less information but which future cash flow response coefficient more than report positive cash flows. Inference of this study because cash flow have substance effect, so when firms have negative cash flows investor more care about it, which have more cash flow response coefficient, and further find while distinguishing the degree of sophisiticated investor, investor the sophisiticated degree proportion is higher. Because they know information of the earnings, firms have more degree of shareholder sophistication for fiscal year, which have more current and future earnings response coefficient than which have less.

此外，本文也发现报导损失之公司，其当期及未来盈余反应系数较报导利润之公司低，以及公司报导营业活动之现金流量为负时其当期营业活动之现金流量反应系数低於报导营业活动之现金流量为正之公司，显示公司报导损失或营业活动之现金流量为负时，因为通常都是暂时性的故其股票报酬的资讯性较低，不过其未来营业活动之现金流量反应系数高於报导营业活动之现金流量为正之公司，本研究推论因为现金流量是有实质的效果，所以当现金流量为负值时投资人应该会比较关注，所以其反应系数较高，而进一步发现当区分投资人之精明程度时，投资人精明程度比重较高，因其会辨识盈余资讯而认为公司进行损益平稳化会增加其资讯内涵，故当期及未来盈余反应系数相较於投资人精明程度较低者高。

与retained earnings相关的网络解释 [注：此内容来源于网络，仅供参考]

retained earnings：留存收益

在 资产负债表中之所以列出"留存收益"(Retained earnings) 一项,也就是为这个目的. 如果股东希望将收益划出来,就 可以要求公司分红(dividends),即股息. 分红降低了累计的 留存收益. 在做公司财务报表时,如果会计师们认为有必要,

retained earnings：保留盈利

银行在较早前发售优先股,加上保留盈利(retained earnings)增加等因素,促使集团整体资本足够率(Total CAR)提高1.7个百分点,达17.3%,一级资本足够率也提高1.6个百分点,达12.3%.

retained earnings：保留盈余

它们是我们的经验底线,我们的保留知识(retained learnings)--与公司资产负债表中的"保留盈余(retained earnings)"项目非常匹配. 多年以来表现出的优点--有时候我们称之为"标志性主题"--往往代表着领导者想要保持的方面,即使那些主题有时候处于冬眠状态.

retained earnings：未分配盈利;保留盈余

Resumption of trading 复牌;恢复买卖 | Retained earnings 未分配盈利;保留盈余 | Return on asset 资产回报(率)

appropriated retained earnings：已拨定留存收益,已指定用途留存收益

appreciation 增值 | appropriated retained earnings 已拨定留存收益,已指定用途留存收益 | appropriation 拨款,指拨经费