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.
非折现的方法有回收期法和会计收益率法。
Non-discounting methods includes payback period and 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 .
在现行会计收益模式下，这些收益来源不能确认。
Under the current mode of accounting income, these new sources of income could not be confirmed.
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.
股票投资收益与未来会计收益关系的正相关程度与专有成本呈负相关关系。
The positive association between current return and future earnings is weaker for firms with higher proprietary cost.
以及会计收益与应税收益的差异扩大化是会计与税法双方不断完善健全的必然结果。
Meanwhile, we realized the expansion of the differences between accounting income and tax income is a positive result of the gradual perfection of accounting and tax.
股票投资收益与未来会计收益关系的正相关程度与自愿信息披露水平呈正相关关系；
The association between current return and future earnings is positively related through voluntary disclosure level;
第一章分析了现行会计收益的特点及其存在的问题，提出了实行全面收益模式的观点。
The first chapter analyses the characteristics and existing problems of current accounting income, and suggests the idea of implementing the mode of comprehensive income.
从会计理论和方法上的缺陷这一角度探讨会计收益真实性问题具有较大的现实理论意义。
So it is very instructive for the practical theories to probe into the reality of the accounting profit from the defects of the accounting theories and the methods.
从会计理论和方法上的缺陷这一角度探讨会计收益真实性问题具有较大的现实理论意义。
So it is very instructive for the practical theories to probe into the reality of th…
本文在分析了会计收益的质量属性及影响收益质量的因素以后，提出了收益质量的评价指标。
This paper presents the appraisal index of profit quality after analyzing the profit quality attribute and the factors which affect the profit quality.
计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.
但面临新经济时代，传统的会计收益理论显得无能为力：它不能及时、准确地反映真实的收益。
But when faced with new economic age, traditional theory of accounting income is too old to reflect the truth quickly and correctly.
EVA虽然从理论上优越于会计收益指标，但是就预警模型的构建而言，它并不能取代会计收益指标。
Although EVA is superior to income indicators theoretically, as for the set-up of the Early-warning model, it can not replace income indicators.
根据摩根·斯坦利，苹果公司的在2012和2013会计年度的预计收益至少分别上涨51%和23%。
Apple's revenues are forecast to grow by at least 51% in fiscal-year 2012 and by 23% in 2013, according to Morgan Stanley.
根据会计核算的变化，任何超出10%范围的统计收益或损失都将在第四季度进行确认，作为按市值计价的调整，包含在养老金和退休后费用中。
Under the change, any actuarial gains or losses outside a 10 percent range will be recognized during the fourth quarter as a mark-to-market adjustment included in pension and post-retirement expenses.
根据会计核算的变化，任何超出10%范围的统计收益或损失都将在第四季度进行确认，作为按市值计价的调整，包含在养老金和退休后费用中。
Under the change, any actuarial gains or losses outside a 10 percent range will be recognized during the fourth quarter as a mark-to-market adjustment included in pension and post-retirement expenses.
应用推荐