收益

The report of derivative financial instruments in the statement of assets and liabilities,should solve successfully the problems which have been brought by attributive meterage,and the order of arrangement.

对衍生金融工具在资产负债表中的披露，要解决好计量属性、排列顺序等带来的问题；对其在收益表中的披露，可采用在会计报表体系中增加"全面收益表"的做法。

Hoxby, Caroline Minter, Are Efficiency and Equity in School Finance Substitutes or Complements Journal of Economic

Hoxby还指出，教育的私人收益低于社会收益，同时，社会保障体制会降低对低教育程度的人的"惩罚"，这两方面因素也会降低私人投资教育的激励，但这两个在理论上成立的机制并没有获得实证研究的支持。

In a supply chain with one manufacturer and two suppliers, the modificatory coefficient is determined by system dynamics simulation so that it finally settles the profit allocation of the members, the results indicate that the more devotion is the more profit allocation.

本文在有一个制造商、两个供应商的供应链中，用系统动力学仿真的方法确定shapley值法的修正系数来最终决定各成员的收益分配，其结果表明投入越多收益越多。

Munster said the potential financial benefits to Apple from selling more iPhones outweighs the loss of subscriber revenue from carriers.

蒙斯特说，苹果从销售更多的iPhone手机获得的潜在收益大于所损失的分享通讯费收益。

Negative impact on income and capital value.

投资者应知道，投资於信贷评级较低的举债人所发行的较高收益债券可能引致拖欠风险增加，并可能对收益及资本值产生不利影响。

Income : interest income , commission income , other operation income , exchange earning , investment yield , nonbusiness revenue .

收入：利息收入、金融企业往来收入、手续费收入、其他营业收入、汇兑收益、投资收益、营业外收入。

What Morgan Stanley did in the fourth quarter is notable because it locked in cash gains by buying back bonds that were trading between 60 cents and 80 cents on the dollar. The firm also booked noncash gains of $2.7 billion in the quarter as debt spreads widened.

摩根士丹利在第四财季的做法值得注意：该行按照票面价值的60%-80%回购债券，锁定现金收益；由于债券息差扩大，该行当季还计入27亿美元非现金收益。

It is proved that the maximum expected revenue is nonincreasing in the loaded container flow imbalance factor. The models are analyzed and discussed by numerical simulation, and the optimized policies of pricing and slot allocation as well as a series of revelations are drawn.

第5章，系统考察重箱和空箱运输，研究了集装箱海运收益管理静态舱位定价与分配模型，证明了最大期望收益对于集装箱货流不平衡因子非递增。

The results of empirical research indicates that: Nonrecurring gains have a significant positive impact on the stock price, instead nonrecurring losses don't have a significant impact on the stock price; Nonrecurring gains and losses have an obvious information noise, and nonrecurring losses have greater information noise than nonrecurring gains; Nonrecurring gains and losses of the listed companies when the absolute value of more than 10% of the return of extraordinary items have greater information noises than the companies which has the absolute value of less than 10% of the return of extraordinary items.

研究发现：对于我国经常发生非经常性损益的上市公司，其非经常性收益对股票价格有显著的影响，非经常性损失对股票价格没有显著的影响；非经常性损益具有明显的信息噪音，并且非经常性损失的信息噪音更大，非经常性收益的信息噪音不明显；非经常项目利润率绝对值为10%以上的上市公司的非经常性损益的信息噪音要比非经常项目利润率绝对值为10%以下的信息噪音大。

Firstly, reviewing and commenting on foreign and domestic literature about nonrecurring gains and losses; secondly, analyzing the definition and characteristics of nonrecurring gains and losses and the reason to form nonrecurring gains and losses; following, examining the research hypothesis using descriptive statistics and correlation analysis and regression of price and return model, furthermore optimizing the price model and return model through adding year variable and district variable which was divided according the return of the extraordinary items as dummy variables in the empirical research part.

文章先对国内外关于非经常性损益的研究现状进行回顾与述评；其次对我国关于非经常性损益的界定及其形成动机进行了分析；紧接着实证部分采用描述性统计、相关分析和运用价格模型和收益模型进行回归分析，对本文提出的研究假设进行检验，并加入年度虚拟变量和按照非经常项目利润率进行划分的区间虚拟变量对价格模型和收益模型进一步优化，使线性回归方程的拟合优度R2得到显著提高，利用优化后的模型对研究假设进一步检验。

John Robbins lives with his family in Santa Cruz, California.

约翰罗宾和家人居住在加利福尼亚州的圣克鲁斯县。

The international background is mainly the economic ties among different nations tented to be widen and deepen at the peace and development times.

国际背景主要是和平与发展时代条件下的世界各国经济贸易联系的日益加深。