Dilutive Acquisition
减损盈利的收购项目
Accretive Acquisitio
具增值作用的收购项目
Management Buyin (MBI)
保留管理层的收购项目
Operating Income ± Non-Operating Items = EBT (Earnings Before Tax);
营业损益加(减)非营业利润(损失)后得到的是税前盈利或损失。
Simplification of Project Profitability Analysis for Existing Project Corporation;
既有项目法人项目盈利能力分析的简化
Empirical Research on Earnings Management Behavior in Loss Listed Companies Based on the Non-recurring Profit and Loss;
从非经常性损益项目看亏损上市公司的盈余管理
The Empirical Research on Income Smoothing of Profitable Companies by Assets Impairment
盈利企业利用长期资产减值进行收益平滑的实证研究
For the important projects on hi-new ?Ctech industries, they only need to pay half of the real estate poundage and register charge.
高新技术产业重点项目购置生产经营用房的,减半征收房产交易手续费和产权登记费。
An Empirical Study of Loss Listed Companies Earning Management by Accounting for the Impairment of Asset;
亏损上市公司利用资产减值准备进行盈余管理的实证研究
Empirical Research on Using Impairment of Assets for Earnings Management By money-losing Listed Companies;
亏损上市公司利用资产减值进行盈余管理的实证研究
The immediate outlook is for substantially lower volume but reasonable earnings improvement.
目前的展望是保费收入将减少,但盈余可略微改善,
Despite high interest payments, some governments have not reduced other items of public expenditure in line with declining national income.
尽管利息付款的数额很大,有些国家并未根据国民收入的减少而减少公共支出的其他项目。
Study on Deficit Public Companies Carry on Earnings Management by Eight Allowance Items;
亏损上市公司利用八项计提进行盈余管理的实证分析
Study of Management Mode for the Fiscal-investment-project;
非盈利性政府投资项目管理模式探析
The government is going to trim welfare programs.
政府将削减福利项目。
Calculations are distorted by the rush of rights issues, which is diluting earnings, thus making p/ e ratios look especially giddy[6].
股权争购会导致收益减少,计算结果就不能反映真实情况,从而造成市盈率看起来高的惊人。
The Research of Listing Company Buying Venture Capital Project;
上市公司收购风险资本投资项目的研究
Research on Financial and Taxation of Acquiring Oil and Gas Assets Abroad
国外油气资产项目收购过程中的财税问题研究
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