它的经理们因为银行的会计利润而受到奖赏。
Its managers are rewarded according to the accounting profit of the bank.
会计利润表在会计报表中有非常重要的作用。
Accounting profit table has played a great important role in accounting statement.
会计利润是好,可手头现款才是能拿来付账单的。
Accounting profits are nice, but cold cash is what pays the bills.
传统会计利润指标最大的缺陷在于忽略了对权益资本成本的确认和计量。
The most awful defect of traditional accountant profit target lays in neglecting the confirmation and measurement about equity capital cost.
从实质上看,EVA仍然是一种利润指标,但它与会计利润有显著不同。
Although, EVA still is one kind of profit target in essence, which has obvious difference with accountant profit.
随着会计调整产生税前会计利润差额,其相应的所得税影响及会计处理变得复杂。
Accounting adjustment causes pre-tax accounting benefit difference, which makes the corresponding income tax influence analysis and accounting handling complicated.
我国现有的评价指标体系主要是以会计利润为基础,以资产负债表和利润表的相关指标为核心的体系。
Our country existing appraisal target system mainly takes accountant profit as foundation, and takes the balanced statement and the profit statement correlation index as the core system.
传统上会计利润是首选的业绩衡量指标,但是无论在经济学意义上,还是在实践中都存在很大的缺陷性。
Traditional accounting measures like earnings are commonly used in practice. But there are disadvantages of it, both in the term of economic theory and practice.
会计利润与应税利润是依照不同的依据,按照不同的原则确认的,是两个极易混淆的概念,两者既有区别,又有联系。
Accounting profit and tax profit are two concepts easily confused, according to different foundations and different principals, there are not only differences but also connections in them.
所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。
There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.
在实际的运用过程中,EVA还要从会计利润调整为反映真实经济状况的NOPAT,文中对此进行了详细地分析解释。
When calculating EVA, accounting earning should be adjusted to NOPAT to reflect the actual economic return of corporate. The detailed adjustments are discussed in this paper.
税前会计利润与纳税所得之间存在着永久性和时间性差异,主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。
There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them.
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;
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.
由于现行法规对合营及其会计处理尚缺乏明确的规定,给一些公司操纵会计利润及资产规模以可乘之机,影响了会计信息的可比性和真实性。
Due to lack of definite regulations in joint ventures and their accounting process, the existing codes and regulations give room for some companies to manipulate accounting profit and assets scope.
可控应计利润是非常重要的会计盈余数据,能够反应证券市场的信息和公司潜在的经济价值。
Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.
因此,我国会计师事务所应该提高操控性应计利润的审计质量。
Therefore, the national accounting firms should improve the audit quality about discretional accruals.
与国内会计师事务所相比,“四大”中国合作所审计的公司的操控性应计利润较低,并与股票回报率、未来收益之间的关系更为显著。
The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.
与国内会计师事务所相比,“四大”中国合作所审计的公司的操控性应计利润较低,并与股票回报率、未来收益之间的关系更为显著。
The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.
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