If it was unable to renegotiate the deal, which is expected to go through by next March, Hon Hai was set to lose about T$ 6bn over its second quarter in non-operating income as it booked investment losses, Bernstein estimates. 伯恩斯坦研究公司(Bernstein)估计,如果鸿海不能重新谈定这笔预计将于明年3月前通过的交易,那么计入投资亏损后,其第二季度非营业利润将损失约60亿新台币。
This is a volatile data set: even the bigger companies can see double-digit percentage swings from quarter to quarter in aggregate ordinary profits ( operating profits plus interest and non-operating income). 报告中的这组数据波动较大:即便是大企业,其综合经常利润(经营利润加上利息和非经营收入)的季度环比变幅,也可达到两位数。
Non-operating income and expense account 非营业收益及费用帐户
Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses. 营业外收支净额是指与企业生产经营没有直接关系的各种营业外收入减营业外支出后的余额。
An Analysis of Non-operating Income of Large-scale and Medium-sized Supermarkets 大中型超市的非营业性收入分析
The corporate value has a negative correlation with investment profit and net non-operating income. Finally, according to the empirical conclusion, this paper put forward suggestions to improve the profit structure of listed companies in China. 最后,根据实证结论,从公司内外两方面提出改善我国上市公司收益结构的建议。
Measurement attributes reintroduced to the "fair value", instead of the" old maxim book value"; Debt restructuring gains recorded in "non-operating income" recognized as income elements, and no longer included in the "capital reserve". 计量属性重新引入了公允价值,代替了旧准则中的账面价值;债务重组收益计入营业外收入确认为收入要素,而不再计入资本公积。
The empirical results show that asset impairment losses, non-operating income, investment income, finance expense are the principal means of listed companies to manage earnings, but the relationship between changes in fair value gain or loss and earnings management is not obvious. 实证结果表明,在具体的利润费用项目方面,资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式,而公允价值变动损益与盈余管理的关系并不明显。