营业利润

Market Analysis and Economic forecast: It can get sales income 1857824300 Yuan per year after product, sales taxes and additional 7261100 Yuan, increment duty 90763600 Yuan, profits 5853.7300 Yuan, investment profits rate34.89% and taxes rate 74.03%, investment recovery period 4.05 years (including building period 1 year), need 1326 workers.

市场分析及经济效益预测：项目建成达产后，年营业收入185782.43万元，营业税金及附加726.11万元，增值税9076.36万元，利润5853.73万元，投资收益率34.89%，投资利税率74.03%，投资回收期4.05年（含建设期1年），安排劳动就业1326人。

The total amount investment and constitution of the project: the total amount investment is 60 million yuan, all fund are self-Raised by enterprises, will introduce 20 million yuan.

预期经济效益和社会效益：项目达产后预计正成年营业收入24000万元，利润2501万元，营业税金及附加为1403万元。

Besides, I also find that firms report negative earnings for fiscal year, which have less current and future earnings response coefficient than report positive earnings, and firms report negative cash flows from operating for fiscal year, which have less current cash flow response coefficient than report positive cash flows. Indicating that firms report negative earnings or cash flow, because losses are more transitory and which stock prices less information but which future cash flow response coefficient more than report positive cash flows. Inference of this study because cash flow have substance effect, so when firms have negative cash flows investor more care about it, which have more cash flow response coefficient, and further find while distinguishing the degree of sophisiticated investor, investor the sophisiticated degree proportion is higher. Because they know information of the earnings, firms have more degree of shareholder sophistication for fiscal year, which have more current and future earnings response coefficient than which have less.

此外，本文也发现报导损失之公司，其当期及未来盈余反应系数较报导利润之公司低，以及公司报导营业活动之现金流量为负时其当期营业活动之现金流量反应系数低於报导营业活动之现金流量为正之公司，显示公司报导损失或营业活动之现金流量为负时，因为通常都是暂时性的故其股票报酬的资讯性较低，不过其未来营业活动之现金流量反应系数高於报导营业活动之现金流量为正之公司，本研究推论因为现金流量是有实质的效果，所以当现金流量为负值时投资人应该会比较关注，所以其反应系数较高，而进一步发现当区分投资人之精明程度时，投资人精明程度比重较高，因其会辨识盈余资讯而认为公司进行损益平稳化会增加其资讯内涵，故当期及未来盈余反应系数相较於投资人精明程度较低者高。

If any standing charges or the Business be not insured by this Policy (having been deducted in arriving the Gross Profit as defined herein) then in compating the amount recoverable hereunder as Increase in Cost of Working that proportion only of the additional expenditure shall be brought into account which the Gross Profit bears to the sum of the Gross Profit and the uninsured standing charges.

如本保险单未承保经营业务的维持费用（根据本保险单规定对毛利润的定义，在计算毛利润时已予减除），在计算本保险单项下，可以取得补偿的营业费用增加的赔偿金额时，只赔偿营业费用增加乘以按毛利润与毛利润加上未保的维持费用之比例所得的那一部分额外费用。

It is hereby agreed and understood that if any standing charges of the Business be not insured by this Policy (having been deducted in arriving at the Gross Profit as defined herein) then in computing the amount recoverable hereunder as Increase in Cost of Working that proportion only of the additional expenditure shall be brought into account which the Gross Profit bears to the Sum of the Gross Profit and the uninsured standing charges.

注：此条款可广泛使用。兹经双方同意，如本保险单未承保经营业务的维持费用（根据本保险单规定对毛利润的定义，在计算毛利润时已予减除），在计算本保险单项下，可以取得补偿的营业费用增加的赔偿金额时，只赔偿营业费用增加乘以按毛利润与毛利润加上未保的维持费用之比例所得的那一部分额外费用。

Forecast, monitor the actual performance against budget/reforecast, improve forecast accuracy, develop in-depth understanding of business profit/Cost drivers

根据财务预算，合理控制实际经济活动，提高预算准确性，从更深层次上理解营业利润和成本动因

Bankers themselves are fuzzy about explaining their trading profits, bandying about phrases such as "deploying our intellectual capital".

银行家们自己也搞不清如何解释他们的营业利润，老是重复着像&配置我们的智力资本&这样的话。

Yum generates 60 percent of its operating profit from China and other overseas businesses.

百胜集团获得的60%的营业利润是来自中国和其他海外生意。

But exist more insufficient , embody in mainly: Various kinds of structured according to the administrative division deal in facilities, the overall arrangement is unreasonable; Management system is not obeyed , the upper and lower responsibilities right relation is indeterminate , overstaffing in organizations, there are too many supernumeraries; The mechanism is unable to adapt to the turn of the market, the expenses are partial and large; The asset- liability ratio is too high, leaving unused , non-performing assets is too big in specific gravity, the heavy , whole efficiency of enterprises burden is low, compare with the big petroleum petro-chemical corporations of foreign countries, all have greater disparity in the respects , such as scale , business income , after-tax profit, per capita business income , per capita after-tax profit ,etc, especially the respects of personnel, disparity is greater.

但也存在许多不足，主要体现在：按行政区划构建的各种经营设施，布局不合理；管理体制不顺，上下责权利关系不明确，机构臃肿，冗员过多；机制无法适应市场变化，费用开支偏大：资产负债率过高，闲置、不良资产比重过大，企业负担沉重、整体效率低，与国外大的石油石化公司比较，在规模、营业收入、税后利润、人均营业收入、人均税后利润等方面都有较大的差距，尤其是人员方面，差距就更大了。

In Q109, but April +0.4% MoM; 5 Industry split: steel and shipping continued to see losses; petrochemical , machinery and auto saw smaller earnings drop; coal, building material and trading saw stable profits; tobacco and property saw earnings increase.

国企：财政部昨日公布的1—4月全国国有及国有控股企业经济运行情况显示：1）营业收入：1—4月，全国国有企业实现营业收入同比下降7.3%，降幅比1—3月缩小0.3个百分点，4月比3月环比下降5.1%；中央企业实现营业收入4月比3月环比下降10.5%；2）利润：1—4月，全国国有企业实现利润同比下降32.3%，降幅比1—3月缩小4.5个百分点；4月为连续第9周同比下降，但环比上升；其中，中央企业实现利润4月比3月环比下降4.8%；3）成本：1—4月，全国国有企业营业成本同比下降7.1%，管理费用、财务费用同比分别增长2.4%、15.9%；4）存货：1—4月，国有企业存货同比增长13.1%，增幅比1—3月减少1个百分点，4月末比3月末增长0.4%；5）分行业看，钢铁、海运行业继续亏损；石油石化、机械、汽车等行业实现利润降幅收窄；煤炭、建材、商贸等行业实现利润较为稳定；烟草、施工房地产行业实现利润进一步提高。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新