股票

This article argues that treasury stock method should underestimate the dilative effect of employee stock option on EPS to a great degree, so it is better to use fair value method to consider the dilative effect on EPS, and to match the information disclosure of EPS with the fair value measurement.

目前，各国会计准则制定机构大都也是采用库藏股份法。本章则通过对库藏股份法的分析，认为库藏股份法会在很大程度上低估员工股票期权对每股收益的低估作用，而且对每股收益的信息披露也与员工股票期权的公允价值法表内确认不相符合。

FASB and other accounting standards regulators have considered the dilative effect on the EPS, and suggested the treasury stock method as the calculation method of diluted earnings per share.

每股收益计算中必须考虑员工股票期权的稀释作用，这一点已经得到了各国会计准则制定机构的认可。为此，美国财务会计准则委员会采用了库藏股份法来考虑员工股票期权对每股收益的稀释作用。

On average, these dually listed companies are still traded at a 30% premium in HongKong, or the H share market, over the price of the same stock in the A share market.

如果我们比较同时在国内外上市的公司的股价就能发现，这些双重上市公司在H股市场的股价比在A股市场平均要高出百分之三十，而在五年前这个数字却是百分之三百八十，显然这些上市公司的股票价格区间被压缩了，但其在A股市场的价值并不低，（这句话应该翻译为：A股市场的总体价格水平并不偏低），这些股票的价值被高估了（和海外市场比，A股市场依然被高估了）。

However, the market's durative and healthy development should be based on a complete and perfect institution.

然而，要真正实现股票市场的长期、健康发展，必要加强和完善股票市场基本制度建设。

For the data of nine stock profit rate in Shang Hai stock market, the evolutionally programming is adopted to waged the optimization and to verify the effectiveness of the model.

依据上海股票市场9只股票收益率数据，采用进化规划进行优化计算，并验证模型的有效性。

This study uses Fama and French model to examine five accounting variables' effect on stock returns.

本文应用 Fama 和 French 模型，检验中国股票市场会计变量与股票收益的关系。

According to Fama's theory, movements in stocks are random, except that high-beta stocks will be more volatile.

根据法玛的理论，股票波动是随机的，只不过贝塔系数较高的股票波动性更大。

At first, this article gives the definition of EMH according to Fama s explanation, at the same time, it shows the shortcuts and is confronted with some challenges.

然后，对中国股票市场的弱式有效性进行了游程检验、股票收益率随机性的自相关检验和单位根检验，同时对检验的方法进行了介绍。

The rifle was initially fielded with a wooden stock, which was later replaced with a fiberglass stock.

最初的步枪派出一个木制的股票，后来与玻璃纤维的股票所取代。

Financially, the investment by the Children's Investment Fund, Mr Hohn's activist fund , has been impressive: since it bought CSX shares in October 2006, they have almost doubled.

金融上，Hohn先生的股东积极主义基金——顽童基金给人深刻印象：自从该基金2006年8月购买切西铁路公司股票，该股票已经升值到原来两倍。

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