查询词典 equity earnings

In this article,we focus on the equity valuation.income approach as one of basic methods of asset valuation,which results is the present price of the company's future earnings.as one of major parameters in income present value model,the discount rate has great influence on the final results of the assessment.

收益法作为资产评估的基本方法之一，其结果反映的是资产创造的未来收益在现时的价格。而折现率作为收益现值法模型中的重要参数，其确定对评估结果的公允性有很大影响。

But thanks to earnings growth and the divestment of its private-equity portfolio, its ability to take risks has grown much faster than its actual risk exposure.

但是，由于盈利增长和私人股本投资组合的多元化，其承受风险的能力也比实际的风险增长得快。

At present inflation rates, we believe individual owners in medium or high tax brackets (as distinguished from tax-free entities such as pension funds, eleemosynary institutions, etc.) should expect no real long-term return from the average American corporation, even though these individuals reinvest the entire after-tax proceeds from all dividends they receive. The average return on equity of corporations is fully offset by the combination of the implicit tax on capital levied by inflation and the explicit taxes levied both on dividends and gains in value produced by retained earnings.

而以目前的通货膨涨率来看，我们相信对适用中高级距所得税率的投资人而言(除非你是透过退休基金、慈善团体等免税机构来投资)，将无法从投资一般美国企业获得任何实质的资本利得，即使他们把分配到的股利一再重复地投资下去也一样，因为其获利早已被隐藏的通货膨涨与台面上的所得税给吸收殆尽。

Most of these managers have no need to work for a living; they show up at the ballpark because they like to hit home runs. And that's exactly what they do. Their combined financial statements (including those of some smaller operations), shown on page 49, illustrate just how outstanding their performance is. On an historical accounting basis, after-tax earnings of these operations were 57% on average equity capital. Moreover, this return was achieved with no net leverage: Cash equivalents have matched funded debt. When I call off the names of our managers - the Blumkin, Friedman and Heldman families, Chuck Huggins, Stan Lipsey, and Ralph Schey - I feel the same glow that Miller Huggins must have experienced when he announced the lineup of his 1927 New York Yankees. Let's take a look, business by business: o In its first year with Berkshire, Borsheim's met all expectations. Sales rose significantly and are now considerably better than twice what they were four years ago when the company moved to its present location.

大部分的管理人根本就不需要为了讨生活而工作，他们参加球队的原因只是为了要击出全垒打，事实上这正是他们常常有的表现，他们合并的财务报表，显示他们的表现是如此的优异，以历史投资成本做基准，他们现在每年的税后盈余高达平均股东权益的 57%，更甚者，他们并不靠举债，帐上所拥有的现金就足以清偿所有的借款，当我念到这些管理人的名字- the Blumkin， Friedman， Heldman families， Chuck Huggins， Stan Lipsey 与 Ralph Schey ，这感觉就好象是名教练 Miller Huggins 在宣布 1927 纽约洋基队的先发阵容一样。

Some experts point out that plenty of money in the near future and not the ideal rate of return of investment companies through buy-back is likely to raise the level of company earnings per share and return on equity, so as to reduce the company's profit targets and pressure.

一些专家指出，钱在不久的将来，而不是大量的投资公司通过购买理想的回报率可能回提高每股收益和净资产收益率公司盈利水平，以减少公司的利润指标和压力。

European equity markets are, on average, trading at between 11 and 13 times forward earnings, compared with the Samp;P 1500 at more than 18 times.

欧洲股市的预期市盈率平均在11至13倍之间，而标准普尔1500指数成份股公司目前的平均预期市盈率超过18倍。

The principal differences in the balance sheets for the three types of business organizations---the single proprietorship, the partnership and the corporation---appear in the owners' equity section, State corporation laws require that corporations segregate, in their balance sheets, the capital stock (owners' investment) and any retained earnings.

独资，合伙和股份有限公司这三种类型企业组织的资产负债表中的主要不同，出现在业主权益部分。各州的公司法要求公司在其资产负债表中把股本和任何留存收益区分开。

Nondiscretionary accruals are on average priced by equity market while not discretionary accruals. We do not find evidence that Chinese investors are functionally fixated on earnings, and instead value-relevance of accounting numbers is mainly reflected on operating cash flows.

非操控性应计被股票市场定价了，而操控性应计并没有被股票市场定价；没有发现股票市场上存在净利润的&功能锁定&现象；会计数字的价值相关性主要体现在经营活动现金流量上。

Such dreadful news on the economy and earnings, undiscounted by the market, can be expected to prompt a big equity sell-off.

此类有关美国经济和公司收益的可怕消息尚未完全被市场反映出来，但预计它们可能会引发一次大规模的股市下挫。

Consequently the financial structure of listed Chinese companies is changing quickly: net debt rose from 23 per cent of equity in 2002 to 36 per cent in 2006 and from 1.1 times earnings before interest, tax, depreciation and amortisation to 1.3 over the same period.

因此，中国上市公司的财务结构正在迅速变化：净债务在总股本中所占比率，从2002年的23%，升至2006年的36%，同时对未计利息、税项、折旧和摊销前收益的倍数，从1.1倍升至1.3倍。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。