查询词典 net earnings

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。

When the following two states appear, the Related Party Transaction will become the one of the main means of earnings management, and be positive relation to earnings management: to provide to drawing on 'ST' or to pick off 'ST' when the yield of net capital of listed firms is between 0 and 1%; or to issue additional new stocks or admeasure stocks when its yield of net capital is more than 10%.

上市公司的净资产收益率为01%时，公司为了扭亏；以及当净资产收益率为大于10%时，公司为了增发新股或者配股的需要，关联交易成为违规盈余管理的主要手段之一，这两种情况下的关联交易与盈余管理正相关。

Unlike the over-50% category, all items of revenue and expense are omitted; just the proportional share of net income is included. Thus, if Corporation A owns one-third of Corporation B, one-third of B's earnings, whether or not distributed by B, will end up in A's earnings. There are some modifications, both in this and the over-50% category, for intercorporate taxes and purchase price adjustments, the explanation of which we will save for a later day. We know you can hardly wait.

因此如果A公司拥有B公司三分之一的股权，则不论B公司是否将年度盈余全数发放，A公司都必须依比例认列投资利益，另外这两类的会计原则都规定，必须附带一些企业间所得税、购买法价格调整等调整分录，这部份的细节请容我们以后有空再详加说明，(虽然我知道大家可能等不及了)。

The following table sets forth our 2000 look-through earnings, though I warn you that the figures can be no more than approximate, since they are based on a number of judgment calls. The dividends paid to us by these investees have been included in the operating earnings itemized on page 15, mostly under Insurance Group: Net Investment Income.

第 42 页共 56 页 www.buffettism.com 巴菲特研究中心 Research Centre for Buffettism 各位可以从下表看出我们是如何计算出 2000 年透视盈余的，不过我还是要提醒各位这些数字只不过是估计数，很多都是基于简单的判断，(被投资公司所分配的股利收入已经列在 15 页的营业利益之内，大部分包含在保险事业的净投资收益项下)。

Similarly, a positive earnings trend suggested an improvement in the firm's ability to produce future positive cash flows, while cash flow in excess of net income demonstrated that earnings are not driven by noncash accruals.

同样，呈正数的收益增长率说明公司未来获得现金流量的能力增强，而如果现金流量大于净利润，就说明公司的主要所得不是来自非现金项目的增值。

American time on October 21, yahoo company shows a quarterly reports of one the 3rd money with quite dismal share to accuse, net profit pelter 64%, have 54.3 million dollar only, combine every earnings 4 cent, and go up profit of year of net of the corresponding period for 151.3 million dollar, combine every earnings 11 cent.

美国时间10月21日，雅虎公司呈出一份相当惨淡的第三财季报告，净利润骤降64%，只有5430万美元，合每股收益4美分，而上年同期净利润为1.513亿美元，合每股收益11美分。

The 20 hair at the beginning of the exemple diagnose the method 2 model dextrose of profess to convinced of DM patient go ahead of the rest is able to bear or endure the quantity experiments , morrow or tertian add before doing OGTT take Nai of RG2mg , the insulin that determines to set calm time to nod each and blood sugar level, observe the difference of result of earnings of method of 2 kinds of experiments and correlation, the ratio that compares the Ins between 2 kinds of experiments to release net rise in value of net rise in value of peak value, Ins and blood sugar of △ I/△, Ins releases times rise in value and Ins release the area below the curve .

方法20例初发诊断的2型DM患者先行口服葡萄糖耐量试验，次日或隔日在做OGTT前加服RG2mg，测定各设定时间点的胰岛素和血糖水平，观察2种试验方法所得结果的差异和关联，比较2种试验间Ins释放峰值、Ins净增值和血糖净增值的比值、Ins释放倍增值以及Ins释放曲线下面积。

Our metrics of earnings management are based on the variance of the change in net income, the ratio of the variance of the change in net income to the variance of the change in cash flows, the correlation between accruals and cash flows, and the frequency of small positive net income.

收入管理我们的度规根据变化的变化在净收入上的，变化的变化的比率在净收入上的对变化的变化在现金流动上的，交互作用在增殖和现金流动之间和小正面净收入频率。

Closing all revenue and expense account s. Calculating net income or net loss and transferring it to retained earnings account .

过账以后结清全部收入和费用账户，结算本期净收益或净损失，进而将其结转到留存收益账户。

As for the profitability of assets placed, notice that, according to the relevant accounting firm predicted that the assets in 2009, 2010 net profit will be 2.7454 million yuan, respectively, and 10.4113 million yuan, while, as the holders of shares * ST white 27.59 The related-party transactions Fang Island Group are also co MM itted to invest in Peng Lai in 2009 from August to December, 2010, 2011, net profit should reach 3.4053 million yuan, respectively, 1,027.68 million, 1,058.95 million, as investment in the three-year-Peng Li within any given year the number of actual earnings less than the earnings projections, when the actual earnings number and profit the difference between the projections, by the new Island Group * ST white cash to make up.

至于置入资产的盈利情况，公告称，据相关会计师事务所预测，该资产2009年、2010年的净利润将分别为274.54万元和1041.13万元，另外，作为持有*ST白猫27.59股份的关联交易方新洲集团还承诺，鹏丽投资2009年8-12月、2010年、2011年净利润应分别达到340.53万元、1，027.68万元、1，058.95万元，如鹏丽投资在三年期内的任一年度的实际盈利数低于盈利预测数，当年实际盈利数与盈利预测数之间的差额部分，由新洲集团以现金方式向*ST白猫补足。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。