Non-recurring profit and loss resulting from fair value measurement shows the ability of managers'facing market uncertainty. 公允价值计量产生的非经常性损益反映了经理人应对市场不确定性的能力。
The article simply analyzes the main problems in the mill construction and pipe production such as product type, equipment confirming, layout, quality, profit and developments, also raises the relative measurement to solve the mentioned problems. 针对机组建设及钢管生产中的主要问题,如产品大纲、设备选型、工艺布局、产品质量、经济效益、发展前景等进行了简要分析,并提出了相应的整改措施。
It is suggested that the measurement based on economic profit should be introduced into performance measurement system of listed companies. 建议在上市公司业绩评价指标体系中引入基于经济价值的指标,以更好地反映公司的经营业绩水平。
"Net Profit+ Interest+ Depreciation" or "Net Profit+ Interest after Texes+ Depreciation"?& Discussion on the Measurement Method of Cash Flow in guidance books for Accounting Qualification Test 企业集团税后利润的优化问题论税利分流、税后承包净利+利息+折旧抑或净利+税后利息+折旧?&对会计资格考试辅导教材中经营现金净流量计量方法的商榷
Net profit, as a measurement for enterprise performance, has many problems. 以税后净利润作为企业业绩衡量基础存在不少问题;
The third section compares and analysis the profit measurement, cash-flow measurement, MVA and EVA, then get a conclusion that EVA is the best way to measurement the object of corporate governance. 第三部分通过与会计利润指标、现金流量指标以及市场增加值比较分析得出经济增加值(EVA)可以有效的衡量公司治理目标;
Since this accounting processing does not influence the profit form, the public value method can be adopted in the measurement. This method will more scientifically reflect the value. 而由于这样的会计处理不影响利润表,因而在计量上可采用公允价值法,以更科学地反映其价值。
When the market is complete, the present value of any derivative security is equivalent to mathematical expectation of its underlying profit discount value under equivalent martingale measurement. 当市场是完备时,任意衍生证券的现值等于该证券未来收益折现值在等价鞅测度下的数学期望。
Profit target is not only an elementary index to evaluate the profit winning ability of an enterprise, but also a major measurement of wealth build up for the business. 利润指标是衡量企业获利能力的一个基本指标,也是度量企业财富增量的一个主要指标。
It just set to extract particular proportion from the profit, but not a definite number of proportion. Even though the confirmation and measurement in abroad is according to the fixed formula in law or provision, its rationality still needs to be proved. 尽管国外对于巨灾准备的确认与计量一般都是根据法律或法规中的规定公式来进行,但是巨灾准备金提取是否合理也需要进一步的确认,没有一个计算方法或者公式适合所有情况。
With consideration of the cost of the invested capital, Economic value added ( EVA) adjust the traditional financial index and consequently change accounting profit into economic profit. In fact, Economic value added has become the general standard of enterprise performance measurement in the world. 经济增加值对传统的财务指标进行了调整,充分考虑了投入资本的成本,将会计利润还原成经济利润,现已成为国际上通用的企业绩效衡量标准。
Essence of accounting separates the narrow sense and the broad sense. The narrow sense of essence about accounting essence is a tool for profit measurement, and the board one is a production practice by utilizing the tool. 在反思的基础上,提出会计的本质应该分狭义与广义两部分,狭义的会计本质是一个计算收益的工具;广义的会计本质定义为人们围绕和利用狭义会计工具计量企业收益的生产实践。
Technology innovation talent as human capital should participate economic profit distribution in enterprises. The method chooses EVA as measurement for its advanced concept, because it clearly considers and calculates the opportunity cost of project investment. 技术创新人才作为重要的人力资本应该参与企业收益的分配,选择EVA方法进行计量的原因在于它理念上的先进性,其明确考虑和计算了项目投资的机会成本。