会计收益(accounting income)会计收益是指会计学上的收益概念。它是指来自企业期间交易的已实现收入和相应费用之间的差额。
2 原 版 教 学 配 套 课 件 (1)会计收益(accounting income)是指以财务资本保全为基础所确定的收益,是在回收或维持了企业以货币计量的所耗资本后所确定的收益。它与传统财务会计实务一致。
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除去最近一段时期的重组支出和去年的会计收益(accounting gain),苹果第四季度的净利润为1.1亿美元,每股收益27美分,去年同期则为净利润4100万美元,每股收益11美分。
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... Accounting & Income Tax 华进会计事务所 accounting net income 会计收益 ; 收益质量 Accounting for Income Taxes 所得税会计 ; 所得税会计处理 ...
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...业绩评价;会计收益;现金流量指标;偿债能力 [gap=1054]Keywords: Enterprise performance eva luation;Accounting earrings;Cash flow ratio;debt-payment capability ...
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会计收益率 accounting rate of return ; ARR ; ARR-Accounting Rate of Return ; accounting statement
会计收益率法 Accounting rate of return method ; Accounting Rate of Return ; ARR
会计收益质量 Accounting Profit Quality
辨析会计收益 accounting incom
会计收益质量分析 On Qualitative Analysis of Accounting Net Income
遗产收益会计 accounting for estate income
会计帐面收益 accounting income
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现金流量可以通过会计收益来调整确定。
Cash flow can be determined by adjusting the accounting rate of return.
传统会计收益问题概述及收益报告改进的动因。
Part One Traditional accounting income and the motive of reforming .
但现金流量信息并不是万能的,传统的会计收益信息也有其可取之处。
But cash flow is not omnipotent. Traditional accounting income information also has some redeeming features.
But the accountants thought we did. So that's earnings Dividends is very concrete, it's what they send out.
会计明明显示赔了,这就是收益,股利则更具体,公司发多少是多少
Earnings" is kind of a theoretical concept that accountants work on and it can go up and down depending on adjustments they make.
收益则是一种由会计得出的理论概念,会因不同的调整而上下波动
But the law--the SEC requires that they at least present the standard earnings definitions for all these things Now another--let me just mention off balance sheet accounting.
不过,证交会规定他们至少要披露,各项收益标准定义,另一个内容,表外业务会计核算
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