earning assets
英 [ˈɜːnɪŋ ˈæsets]
美 [ˈɜːrnɪŋ ˈæsets]
生利资产；有收益资产
双语例句
- As women have become a powerful force in business, many have caught up with men in terms of earning power and assets.
由于女性已经成为生意场上的一支生力军，她们当众的许多人在挣钱能力和财富方面已经赶上了男性。 - An analysis is made on the impact of seasoned new issue upon such financial indicators as net asset per share, earning as per share, yield rate of net assets, etc.
分析上市公司增发新股对每股净资产、每股收益、净资产收益率等财务指标的影响，指出上市公司增发新股的原因，应完善上市公司新股增发的约束机制。 - Average earning assets-AEA: Average interest return on earning assets less average rate of Borrowing costs.
平均创收资产（简写为AEA）：创收资产的平均利息收益减去平均借款成本。 - Note from the tabulation above that center B is already earning a return of 20 percent on its assets.
从表可知B投资中心已经获得了20%的投资报酬率。 - As a result, both individuals and corporations tended to convert that portion of their demand deposits that they did not need for working balance purposes into earning assets.
其结果是，个人及公司纷纷将其不需要作为流动资金使用的活期存款部分转换成盈利资产。 - What is the earning rate the net assets?
净资产收益率是多少？ - This is also true even for the healthiest banks, with financial institutions shifting away from loans to other earning assets.
随着金融机构业务从贷款转向其他收益性资产，即便是运营状况最健康的银行也会出现这种情况。 - The rate of invested capital return, as one of the targets of the basic benefit ability of the quoted company, can be used to deal with the shortage of the earning rate of net assets.
投资资本报酬率作为衡量上市公司基本获利能力的指标之一，可以克服净资产收益率的不足。 - Capitalized earning method is one of the popular methods in assets valuation.
收益现值法是资产评估的常用方法之一。 - Some traditional financial indexes based on the accounting profit such as the earning ratio of the net assets have become the targets of the profit manipulation of partial listed companies.
基于会计利润的传统财务指标如净资产收益率，已成为一部分上市公司的操纵对象。 - Income Approach Based on Performance Anticipation Capitalized earning method is one of the popular methods in assets valuation.
基于绩效预测的收益现值法收益现值法是资产评估的常用方法之一。 - Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.
单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之； - The probability of default is positive relevant to cash assets rate which represents liquidity, retained earning rate which represents profitability and total assets turnover rate which represents service efficiency of assets.
企业的违约概率与代表流动性的现金资产比率、与代表盈利性的未分配利润资产比率、与代表资产使用效率的总资产周转率显著负相关。 - To determine the significance of published accounting information the market value was regresses against assets turnover ratio, debt ratio, EPS, price earning ratio, return on assets and current ratio.
通过以市场价值为因变量对资产周转率、负债率、每股收益、市盈率、资产收益率和流动比例等变量作回归，进而确定各类公开会计信息的重要程度。 - Since most earning management in China were operated through below-the-line items, this paper uses the result of the absolute value of nonrecurring items ( disclosed in annual report) divided by year-end total assets as the substitution variables of earning management.
在变量选取上充分考虑中国实际情况，由于国内的盈余管理大都是通过线下项目进行的，所以用年报披露的非经常性损益的绝对值除以年末总资产作为盈余管理的替代变量。 - In addition, the implementation of the new standard also led to the kind of profit smooth company and the kind of transforming from losses into earning company using more short-term asset impairment for earnings management, and the latter reduce long-term assets impairment.
此外，新准则的实施还导致利润平滑类公司和扭亏为盈类公司利用短期资产减值进行盈余管理程度的升高，以及后者利用长期资产减值程度的降低。 - The loan is the most important earning assets of bank, and loan pricing is also a hot issue in academia, so the research of loan pricing methods and techniques has a theoretical and practical significance.
而贷款是银行最主要的盈利资产，贷款的定价也一直是学术界的热点问题，故贷款定价方法及技术的研究具有理论与现实意义。 - So the following two questions attract more and more attention: whether the listed companies use assets impairment in earning management after the new Accounting Standards implement or not? What is the actual influence of new Accounting Standards which related with assets impairment to the earning management behaviors?
因此，新准则实施后我国上市公司是否存在利用资产减值进行盈余管理的行为及新准则有关资产减值的规定对盈余管理行为的具体影响更加引起了业界的热切关注。