企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。
An enterprise shall exercise prudence in recognition, measurement and reporting of transactions or events. It shall not overstate assets or income nor understate liabilities or expenses.
我们运用了多种多样的评估技术，包括有收益、资产价值、现金流以及资本成本计量。
A variety of valuation techniques are used, including earnings, asset value, cashflow and cost of capital measurements.
把注意力放在计量标准的变化和我们取得营运收益的过程上，那你的路子就对了。
Pay attention to the changes in that metric and to the course of our operating earnings, and you will be on the right track.
资本保全概念与收益的计量紧密相关。 资本保全是动态的。
The capital maintenance is relative to income estimate and it is in dynamic state.
新会计准则中引入了公允价值的计量属性，使投资收益核算方法有所改变，但没有改变投资收益的数额。
The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
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.
同时，历史成本计量模式对全面收益的计量却无能为力。
In addition, the model of historical cost measuring can not deal with the measuring of comprehensive income.
这三次变化主要是围绕着债务重组收益的确认和计量属性的选择这两个核心问题展开。
The three changes are mainly centered on the two core issues: the gains of debt restructuring and the choice of measurement attributes.
第二部分，在明确了证券投资收益和风险本质的基础上，设计了证券投资收益和风险的计量方法。
Second part, we designed the method of measuring investment return and risk on the basis of definitude of the essence of security investment return and risk.
但是，关于人力资本投资收益的计量方法、人力资本投资收益与成本计量范围等方面仍然存在需要深入钻研的问题。
However, there are also problems in the method of human capital investment revenue and range of human capital investment revenue and cost.
鉴于其识别与计量上的困难，各国税法上都没有单独确认股权转让中的持有收益。
None of developed countries recognize gain of pure holding due to the difficulty in its calculation.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
本文所研究的这种波动性指的是资产收益的方差随时间不断变化，这在计量经济学中称之为异方差问题。
Volatility in the article is the variance of asset return, which varies with time going, and this is also called heteroscedasticity in Econometrics.
在现代会计学中，收益的确定及计量问题是会计理论所要探讨的主要问题。
In the modern accounting, the definition of the accounting profit and the quantification are two main topics to be discussed in the accounting theory.
本文用多因素计量经济模型计算了资本充足率的变化对我国上市银行收益率变化的影响。
This paper uses a multi-vector econometric model to calculate the influence of changes of capital ratios on changes of returns rates of banks in Chinas stock market.
第二部分是全面收益的概述，介绍全面收益的概念、确认、计量与报告的相关内容，这是本文分析的理论基础。
The second part is the comprehensive income outline, introduced comprehensive income concept, recognition, measurement and report related content, this is the rationale which this article analyzes.
局部多项式核估计能很好地估计股市理论收益率指标，准确计量我国股市泡沫动态变化情况。
The research results show it can dynamically measure China stock market bubbles in relative index and a new econometric method can also measure stock market theory returns and its dynamical bubbles.
第二章对CCFI和BDI及CCFI分航线指数之间平均收益率、标准差、偏度、峰度、序列相关性等基本统计量进行了比较分析。
Then it comparatively analyzes some basic statistic of CCFI and BDI, which include mean, standard deviation, skewness, kurtosis, autocorrelation, and so on.
第二部分阐述了全面收益的含义及特征，对全面收益的概念、内容、确认、计量进行分析。
Part 2 introduces the characteristic of comprehensive income, and it analyzes the theory of comprehensive income, which is about the concept, composition, confirmation and measurement.
主要计量结果包括：股票价格对公司成长前景（市盈率）和每股收益有非常显著的正相关；
We find a significant positive relation between stock price and two factors of EPS and PE ratio;
主要计量结果包括：股票价格对公司成长前景（市盈率）和每股收益有非常显著的正相关；
We find a significant positive relation between stock price and two factors of EPS and PE ratio;
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