...与无形资产内涵的比较分析 人们一直认为商誉是无形资产中“最为无形” 的一项资产, 它代表企业获得超额收益(Excess Earnings) 的能力, 对形成商誉因素的讨论也一直存在。
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Excess Earnings Concept 超额收益论 ; 超额收益观 ; 超额盈利观
Excess Earnings Business Valuation Method 超额盈余企业评价法
excess earnings accumulation tax 超额累积收益税
Excess Earnings Method 超额收益法
Excess Earnings Reasonable Rate Method 超额盈馀合理报酬率法
Multiperiod excess earnings model 多期间超额盈利模型
Multi-cycle excess earnings method 多周期超额收益法
Multi-Period Excess Earnings Method 多期超额收益法
excess earnings power 超额收益能力
The excess earnings of the manager be dispatched is the groundwork of the financial report as the rights and interests and duty of the manager.
本文认为,当管理者权益与责任成为财务报告的重点后,可分派的管理者超额收益是整个财务报告的最后落脚点。
This was recognised by John Maynard Keynes, who in the 1940s argued for a global clearing bank that would tax or even confiscate the excess earnings of surplus countries.
凯恩斯(John Maynard Keynes)在20世界40年代就意识到这一点,他提议建立一个全球性清帐银行,其目的是对顺差国家收取税额甚至把顺差充公。
This paper studies the response of A-share market to the announcement on the special treatment of stock dealing, using the method of excess earnings and multiple regression analysis.
本文运用超额收益法和多元回归分析法,研究了我国A股市场对股票交易实行特别处理的公告的反应。 我们的研究发现市场对该公告有显著的负反应。
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