较低的实际利率对今年的资产市场形成了支撑，投资者被迫购进诸如权益，公司债券甚至大宗商品等风险资产以追求更高的收益。
Low real rates have propped up asset markets this year as investors have been forced into riskier assets like equities, corporate bonds and even commodities in search of higher returns.
不仅更加严格的资本规则而且信用卡规则的限制将挫伤银行的权益收益。
Tougher rules on capital will hurt Banks' return on equity, as will restrictions on credit-card practices.
可转换债券，由于在2008年被杠杆对冲基金被迫抛售而大幅下跌，提供了一个很好的收益率组合和准股票权益。
Convertible securities, which were bashed in 2008 in part from forced selling by leveraged hedge funds, offer a nice combination of yield and equity kickers.
股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额，不得扣除税法规定之外的税费支出。
Such equity earnings as dividend and bonus, interests, rents and earnings from loyalties; the total income is taxable income amount without deducting tax that is excluded in taxation regulations.
净资产收益率，又称ROE，指公司十二个月的净收入与股东权益（帐面价值）的比率，是用得最多的盈利性指标。
Return on equity, or ROE, the ratio of a company's 12-month net income to its shareholder equity (book value), is the most widely used profitability gauge.
也许乔布斯和Cook仅仅是感觉不需要，但当利息上升时，46,708,000,000美元权益资本中部分也能迅速产生复合收益。
Maybe Jobs and Cook feel they simply don’t need to. I’ll tell you one thing, when interest rates begin to rise, that $46,708,000,000 is going compound, and quickly.
财务杠杆是指企业利用负债来调节权益资本收益的手段。
Financial leverage means enterprises utilize debt to adjust rights and interests capital.
留存收益账户和股本账户都属于所有者权益账户。
Both the Retained Earnings account and the Capital Stock account are Owners' Equity accounts.
所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。
Owners' equity comprises capital contributed by owners, gains and losses directly recognised in owners' equity, retained earnings etc.
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。
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.
股利的宣布，减少了公司业主权益中的留存收益部分，并形成称为“应付股利”的负债。
Declaration of dividends reduces the retained earnings portion of the owners' equity of the corporation and creates a liability called dividends Payable.
增长管理的基本要素有：目标增长率、销售净利率、资产周转率、权益乘数与留存收益比率。
Enterprise growth management contains five key elements : objective growth rate, net interest rate in sale, property rate of turnover, rights multiple and subsist - profit ratio.
财务杠杆作为企业调节权益收益的手段，对其利用的程度和方法不同，所产生的效果也会很不同。
Financial leverage as a means of enterprise adjusting rights and earnings, if the using extent and methods were different, the effect will be very different.
公司资产负债表的权益部分由缴入资本和留存收益两部分组成。
The paid-in capital accounts and retained earnings make up the Stockholders' equity section on the corporation balance sheet.
财务会计信息可以分类为：资产，负债，业主权益，收入，费用，净收益(或净损失)。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
留存收益表解释企业的所有者权益在某些方面的变化。
A statement of retained earnings explains certain changes in the amount of the owners' equity in the business.
财务杠杆利益是指企业利用负债来调节权益资本收益的手段。
Benefit on financial leverage is a method by which the enterprises utilize the debts to adjust the capital gains of the rights and interests.
保护自然资源资产所有者权益，公平分享自然资源资产收益。
The rights and interests of the owners of natural-resource assets shall be protected, and proceeds from such assets shall be shared fairly.
在5%的统计学水平上，权益资本成本、平均资本成本、息税前收益率的标准离差率和财务杠杆系数四者之间无明显的相关性。
Based on 5% of statistics there are no apparent relationships between equity capital cost, average capital cost, standard variation coefficient of EBIT and degree of financial leverage.
本文结合权益资本成本理论和人力资本产权理论，通过对现行收益分配模式进行分析，提出了利益相关者逻辑下的收益分配模式。
This article analyzes the current income distribution model and get the model of stakeholders participating based on equity capital cost theory and human capital property theory.
故净资产收益率、销售利润率的变化同CPI、M_1的变化相关性也变得较权益乘数、资产负债率差。
So, compared with the rights multiple and the property liabilities rate, the relativity between the change of rate of earning, the sale profit, and the change of the CPI and the M_1 becomes less.
独资企业和合伙企业编制业主权益表，而不是留存收益表。
Single proprietorships and partnerships prepare the statement of owners' equity rather than the statement of retained earnings.
衡量企业资本结构的方法通常有比较资金成本法、权益资本利润率法和每股收益分析法。
The methods which can measure the capital structure of corporations, include comparing fund cost, equity capital interest rate and analyzing lucre of pers hare.
留存收益表解释企业的所有者权益在某些方面的变化。
The format of the statement of retained earnings is not complicated.
第二季度权益投资收益2.51亿美元，再次显示了合资企业对公司业绩的贡献。
Rights and interests of investment income from the second quarter of 251 million U. S. dollars, showed once again a joint venture of the company's performance contribution.
因此，库藏股业务导致的股东权益的变化，均作为缴入股本的变化，不包含在净收益的计算中。
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
因此，库藏股业务导致的股东权益的变化，均作为缴入股本的变化，不包含在净收益的计算中。
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
应用推荐