The paper discusses the impact of traditional reinsurance to stock income by introducing the leverageto the reserved capital of listed insurance companies, and demonstrates how to adjust the stock incomeby the change of rese.
本文介绍了对上市保险公司自留资金的杠杆作用,以此说明传统再保险对股本收益的影响,通过对自留资金的改变来调整股本收益。
Goldman, with a staggering 33% return on equity last year, has the highest valuation.
去年股本收益率摇摆于33%的高盛估价最高。
quality earnings
股本盈利,参股收益
ratio of net income to outstanding stock
净收入对在外股票比率;净收入对在外股票比率;净收益对现发股本比率;净收益对现发股本比率
Split Share Structure,Private Benefits of Control,and,Financing Cost of Controlling Shareholder;
股权分置、控制权私人收益与控股股东融资成本
Its calculation and disclosure includes the basic earning per share and the diluted earning per share.
它的计算与披露包括基本每股收益和稀释每股收益。
Rate of return(or return)on capital
资本收益率（或资本收益）
The first part is the basic theory of EPS.
第一部分主要介绍每股收益的基本理论。
On Long-term Equity Investment Under the Cost Method by Accounting Treatment of Investment Income;
长期股权投资成本法下投资收益会计处理探讨
An Analysis on the Model for the Impact of Capital Earnings Tax on Revenue Fluctuation;
资本利得税对股票收益波动影响的模型分析
On the Distribution of Profit of Labor Capital in Land Share Cooperation;
劳动力资本参与土地股份合作收益分配探析
Investment Income Accounting by Cost Method in theProcess of Long - term Equity Investments;
成本法下长期股权投资过程中投资收益的核算
CONFIRMATION OF LONG-TERM SHARE INVESTING GAINS IN WORKING OUT THE COST;
成本法核算时长期股权投资收益的确认
Empirical Research on Information Content of Basic and Diluted Earnings Per Share
基本和稀释每股收益信息含量的实证研究
Retained earnings (of which $10, an amount equal to the cost of treasury stock owned, is not available for dividends)
留存收益(其中10美元为其拥有的库藏股成本,不分股利)
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
因此,库藏股业务导致的股东权益的变化,均作为缴入股本的变化,不包含在净收益的计算中。
statement of current earnings and retained earnings
本期收益及留存收益表
In accounting for small stock dividends (less than 20%), the market value of the new shares is transferred from the Retained Earnings accounts to the Paid-in Capital accounts.
在核算小比例股票股利时(小于20％),新增股份的市价从留存收益账户转入缴入股本账户。
