Based on the accounting information disclosure model under China\'s new accounting standard,this paper analyzes earnings structure of companies,builds up a system of evaluating the quality of earnings structure on top of core profitability,tests the validity of the system by factor analysis on the data of China\'s A share listed companies in manufacturing industry from 2006 to 2008.
本文在我国新会计准则的财务信息披露模式下,对公司的盈利结构展开全面分析,构建出一套基于核心盈利能力的盈利结构质量评价指标体系,并以制造业A股上市公司2006-2008年的财务数据为基础采用因子分析法对该指标体系的有效性进行了实证检验。
In particular,the earnings response coefficients for earnings announcements surrounding a restatement exhibit a U-shaped pattern in which they return to pre-restatement levels over an average of two quarters;In addition,investors have response to temporary disclosure of accounting errors and the information content of earnings declines in periods following core earning errors.
研究发现,重大会计差错更正披露减少了此后季度盈余公告的信息含量,特别是重大会计差错更正披露前后季度盈余的ERC呈现U形;但是这种影响是暂时的,从重大会计差错更正披露后的第二季度到第四季度,盈余公告的信息含量很快恢复到重大会计差错更正披露前盈余公告信息含量;另外,投资者对重大会计差错更正临时披露信息是有反应的,核心盈余差错更正披露减少了此后四个季度的盈余公告信息含量。
The essay,under market economy,makes a elementary discussion about the right relation in higher vocational education,hence it expatiates the relation of the basic right relation,the core right relation and the procedural right relation.
对市场经济条件下的高等职业教育领域里的权利关系进行了初步探讨,并就其中的基础性权利关系、核心权利关系和程序性权利关系进行了具体阐述。
Patentometic results show that global software patents appear to grow vigorously since 2000;US & Japan are the two countries which accepted most patent applications;most prolific patent institutions are in Japan;but when it comes to core patents in software field,most of them are in the US.
利用专利计量方法,对全球软件专利进行计量分析,计量结果显示,全球软件专利在2000年以后呈现出蓬勃发展的生机;美国和日本是全球软件专利申请最多的国家;全球软件专利的高产机构大部分分布在日本,但是全球软件领域的核心专利大多数却分布在美国;中国软件产业有了一定的发展,但还需要加强和完善立法工作,为软件技术的发展提供良好软环境。
In this paper,a patent analysis method,that is,an extension analysis method and its model,is proposed,which describes the status quo and extension direction of the technology by the classification extension analysis of core patent and by the combination of citation analysis method.
本文提出一种专利分析方法——延伸分析法及其模型,围绕核心专利进行分类延伸分析,并结合引文分析方法,描述了技术的现状与可拓展的技术方向,并以纳米压印技术为例介绍了应用过程。
Quality of Earnings Structure,Core Profitability and Earnings Persistence:Evidence from China's A Share Listed Companies in Manufacturing Industry
盈利结构质量、核心盈利能力与盈利持续性——来自我国A股制造业上市公司的经验证据
Strengthening of cost accounting and management of nonprofit organizations;
非盈利组织也应加强成本核算与管理
Exploration on Building of Motivation Mechanism for Core Employees in Yingfeng Corporation;
盈丰公司核心员工激励机制的构建探讨
The whole thrust of the project was to make money.
计划的核心在于赢利
one of the major member companies of China Geely Group
吉利集团的核心层企业
Conduct(Business)accounts independently and assume full responsibility for profits and losses
独立核算,自负盈亏
Research on Interest Requirement and Interest Adopt of Core Stakeholders of a Firm;
企业核心利益相关者利益要求与利益取向研究
Dilutive Acquisition
减损盈利的收购项目
Price-Earning Ratio (P/E Ratio)
本益比 市价盈利率
safety margin of profitability
盈利能力的安全界限
The expenses swallowed up most of profits.
开销耗去了大部分盈利。
The accounts show a profit of 9000.
帐上显示盈利9000英镑.
pre-tax income,profits,surplus,etc
税前收入、利润、盈余等.
correction of prior years' earnings
以前年度盈利更正数
audit of non-profit organization
对非盈利组织的审计
We were deeply in debt, and we weren't making any money.
我们债台高筑，没有盈利。
It was no longer a good restaurant,
这不是一家盈利的分店。
