这段时间正是桌面办公软件行业从缝隙产业走向主流的过程，他们的收益和营业收入增长都很快。
All during this time the revenue line and the operating income line was growing fast and furious as desktop software went from a niche business to a mainstream business.
2010财年，星巴克公司的营收创下纪录，营业收入增长15%，每股收益猛增138%，2011年第一财季，这一纪录又再被打破。
The company reported record earnings for fiscal 2010, with earnings per share up 138% on a 15% gain in revenues, and then broke its own record in the first quarter of fiscal 2011.
然而，近年来中国企业的营销渠道正发生着深刻的变化，作为渠道终端的零售商业出现了新的盈利模式，即非营业收入剧增，并成为部分巨头的主要收益。
For the past years, marketing channel have significant changes. Retailer as terminal channel have new mode to gain profit. That is, non-business income increased and became major part of earnings.
在财务绩效评定上，本文以财务比率、杜邦比率、收益质量分析为主，研究结果表明郴电国际财务状况良好，公司的主营业务收入逐年递增、偿债能力良好；
The results show that the financial condition of Chen Dian International is well, the major business income increases progressively year by year, and the debt paying ability is good.
其中的信息包括：净收益，营业收入，资产负债表数据，审计报告，对公司经营记录和未来方向的管理讨论。
Information includes earnings, revenues, balance sheet data, an auditor statement, and management discussion of the company track record and future direction.
营业外收入或收入不包括已实现净收益收益，除税净额是一种常见的业绩衡量保险公司。
Operating Income or Income excluding net realized gains, net of tax is a common performance measurement for insurance companies.
主营业务收入变量的预测准确性最高，摊薄净利润下的每股收益变量在预测准确性上稍优于摊薄营业利润下的每股收益变量；
The highest predictive accuracy is from sales revenue among these three variables, and predictive ability of EPS from net profits is a bit better than that of the other EPS.
其次，债务重组收益不再计入“资本公积”，而是确认为收入要素，计入“营业外收入”账户。
"Second, the debt restructuring income no longer included in" capital surplus ", but recognized as income factor, included in "operating income" account."
其次，债务重组收益不再计入“资本公积”，而是确认为收入要素，计入“营业外收入”账户。
"Second, the debt restructuring income no longer included in" capital surplus ", but recognized as income factor, included in "operating income" account."
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