收益

Residents' Consumption ; Habit Preference ; Asset Return ; GMM

居民消费；习惯偏好；资产收益； GMM

A tax assessed on profits realized from the sale of a capital asset, such as stock.

指对于出售资本资产所获收益而课征的税赋。

To the foregoing provisions, director of the company as an example, customers want to engage in financing business, in addition to account for 6 months, with more than one million assets, investment profit and loss records and asset turnover also included in the study.

对于上述规定，公司董事为例，客户希望参与融资业务，除了考虑6个月超过100万资产，投资收益和亏损的记录和资产周转率，也纳入研究。

The final results of empirical studies give as follows: the ownership of China institutional investors is negative to debt-asset ratio in the down range, positive to asset turnover ratio in the raise interval, positive to company size, earnings per share, and return on investment, negative to book-to-market rate, and in the later negative to the exchange rate and market risk.

最终实证研究结果为：中国机构投资者持股比例与资产负债率在股指下降时负相关，与资产周转率在股指上升时正相关，与公司规模、每股收益、投资回报率正相关，与账面市值比负相关，在后期与换手率、市场风险负相关。

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

First, it compares and comments the three common evaluation methods: asset valuation method, market comparison method and earning discount method.

论文比较分析了三种国际上常见的股权估价方法，即资产价值法、市场比较法和收益贴现法。

At the last part of the section, I contrast the cost method and the income method and further to address that we should choose the applicable method under the different asset valuation purpose.

最后，对成本法和收益法做了比较，分析了在不同资产评估目的下，应选择适合的评估方法。

It is important that both assets and liabilities, and income and expenses, when material, are reported separately.

单独列报重要的资产和负债、收益和费用是重要的。

In goods, services, income and assets, as well as in

行货物、服务、收益及资产的对外交易，以

Network marketing system is the competition ability of the hard mimicry of company with can obtain income of immaterial assets.

网络营销系统是公司的难以模仿的竞争能力和可以获取收益的无形资产。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。