查询词典 earnings

Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?

3.7 股票价格是否完全反映了应计项目和现金流中关於未来盈余的信息？

Therefore, this paper investigates the effect of accruals for one-year-ahead earnings and whether the effect results from the growth in assets.

因此，本研究主要在探讨应计对次年度盈余之影响以及其影响是否归属於资产成长之因素。

For instance, accruals accounting, forecast, discounting and big bath are the important instruments of earnings management.

同时，随着金融市场的发展，不确定性的经济交易和会计事项也越来越多，对这些不确定经济交易和会计事项的正确判断也变得越来越困难。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

That is, we d better aggrandize the punishment of earnings management in our country, increase the efficiency of auditing, and reform our capital system of listed companies.

包括加大处罚的力度与引入私权救济手段，提高审计的效率，改革我国上市公司股权制度等三个方面。

Empirical evidence on the relationship between "tunneling" and earnings management suggests that,"tunneling" would decrease the transparency of the whole economy, and then decrease the capital allocation efficiency of capital markets, finally delay the economic growth. Under the conditions that investor protection is very poor and ownership is concentrated, listed companies in Chinese stock market are always agencies of controllers to get private benefits at the expense of minority shareholders.

正出于此，本论文以我国股票市场特殊的制度背景为出发点，在参考Bebchuk（1999）模型的基础上，发展了一个理论模型来证明，在投资者保护薄弱和所有权集中的制度背景下，控股股东具有充分动机来侵占少数股东利益获取控制权私利。

Sure, Morgan Stanley dividends will be equivalent to almost one-tenth of MUFG's earnings last year.

确实，摩根士丹利的股息几乎相当于三菱UFJ去年收益的十分之一。

Its companies continue, on average, to have a high dividend—4%—and alow price/earnings valuation—under 15 times.

大多数的巴基斯坦公司将继续享有大约4%的高额分红和大约15倍的收益估价。

An elegant study from Amalia Miller of the University of Virginia finds that if a woman in her twenties waits an extra year before having her first child, her lifetime earnings rise by 10 per cent a combination of higher wages and more hours worked.

米勒一项出色的研究认为，如果一个20多岁的女人在生第一个孩子之前多等一年，她一生的收入将增长10%，原因既包括更高的工资水平，也包括更长的工作时间。

Its reported earnings should also increase considerably in 2002 given that the company has been shouldering a large charge for the amortization of goodwill and that this "cost" will disappear under the new GAAP rules.

我们持股 76%的中美能源公司，在 2001 年的表现相当不俗，虽然必须承担大笔的商誉摊销费用，但预期 2002 年获利仍将大幅成长，而依照一般公认会计原则，以后这类帐面成本将不再出现。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了