盈利结构

盈利结构质量、核心盈利能力与盈利持续性&来自我国A股制造业上市公司的经验证据

Quality of Earnings Structure , Core Profitability and Earnings Persistence : Evidence from China 's A Share Listed Companies in Manufacturing Industry

共同比报表是一种分析性报表，它能简单明了地告诉分析者公司的资产结构、财务结构和盈利结构。

The common-size statements are analytical statements , they can simply and clearly tell analysts the assets structure , financial structure and profit structure .

然后阐述新准则对利润表盈利结构的调整内容，并按照本文的思想对其中的营业利润按照风险因素进一步划分。

Then the adjustments of profit structure of the income statement under the new rules are expounded and operating profit would be divided according to risk factors .

为了改善盈利结构和扩展盈利能力，借记卡服务收费成为了商业银行的必然选择。

In order to improve profit structure and enhance profitability , it is of necessity for commercial banks to choose bank debit card charging service instead of free one .

结构调整是指商业银行根据竞争、客户及技术等环境的变化在业务、产品和盈利结构上进行的重大调整及变化。

Construction adjustment means significant adjustment and change of the business 、 products 、 and revenue construction made by commercial bank according to the changing environment of competition 、 custom and technology .

最后以大量的券商业务结构数据，利用数学模型推导出券商盈利结构的最优模型，可用于券商盈利模式的构建。

At last , with the help of vast business structural data and math model , we infer the best model of profit structure , which could be used to construct the profit model .

最后案例实践证明新准则下盈利结构的调整确实提升了利润表质量，能够向利润表使用者提供更多的信息，帮助报表使用者更加合理的做出决策。

Finally , case study proves that the adjustments of profit structure under the new standards can surely improve profit quality and provide more information to the income statement users to make more reasonable decisions .

从现行收益确定模式、盈利结构、收益修匀、资产负债表分析、会计运用以及营运指数等多个角度对收益质量进行了剖析。

This thesis is centered on analyzing and assessing a company 's income quality from various angles including present income-determining pattern , profit mix , the analysis of balance sheet , the use of accounting policy and operating index , etc.

本文主要从四个部分对商业银行信用卡信用风险管理进行了研究：第一部分，通过研究分析信用卡产品的功能特点和盈利结构，得出信用风险是信用卡的主要风险。

For the first part , The credit risk is the main risk of credit card by researching and analyzing the function feature and income structure . Credit card is not only a kind of payment instrument but also a credit loan instrument .

从我国银行目前的盈利结构来看，贷款业务仍是收益最高的一项业务，商业银行为提高收益所采取的措施，首先是增加贷款，以满足投资者对回报的要求。

Based on the current profit structure of banks , the loan business is still the highest earnings of a business , in order to improve the revenue commercial banks have taken to increase the loans to meet the return requirements of investors .

但是，盈利组织结构是否适合社会使命服务？

But is the for-profit structure a good fit for social mission work ?

具体的说，就是企业通过整合内外资源，构建自身的价值网络，并通过这个网络进行价值创造和盈利的系统结构。

Specifically , it is that the enterprise build their own value network through the integration of internal and external resources , and through this network , the system architecture of value creation and profitability .

分析了盈利状况、股权结构及股利支付方式对股利政策的影响；

An influences on profitable position , equity structure and dividend payout methods to dividend policy are analyzed ;

当然，我们可以在损益表中采用同样的方法分析盈利能力和盈利结构。

Certainly , we can use the similar approach in the income statement to analyzing the profitability and profit structure .

本文从资产状况、盈利状况、业务结构和成长性四个方面对我国主题公园上市公司经营状况作了比较分析。

This article analyzes the management situation of the Theme Park listed companies from four aspects : assets , profit , income structure and growth .

盈利能力与资本结构负相关，通过对样本数据的研究，得出我国上市公司盈利能力不强的结论，那么为了优化资本结构，上市公司的领导人应该努力提高公司的盈利能力。

Profitability is negatively related to leverage . The leaders of listed companies should strive to improve the profitability of the company to optimize capital structure .

首先在资产规模、收入来源和盈利能力、组织结构等方面对比研究了混业与分业经营模式的各自特征。

Firstly , it studied characteristics of diversification and specification with insurers ' capital scale , source of income , profitability and organization structure in each category .

总之，已有资本结构理论不能完全解释我国上市公司管理者自利行为对公司盈利能力和资本结构的影响。

In a word , capital structure theories in existence could not entirely explain the influence on profitability and capital structure of Chinese listed companies which were made by managers ' self-behavior .

随后本文将我国零售行业上市公司作为一个总体进行了初步的描述性分析，具体涉及公司成长性、盈利水平、资本结构、运营状况、业态差异和地域差异等几个方面；

Primary descriptive analysis is implemented , regarding the whole retail-listed companies as a whole and covering the aspects of corporation growth , earning ability , capital structure , operation status , business style difference and geographic difference , etc.

实证结果表明，综合评价指标得分较高的上市公司，其盈利能力、资本结构和成长能力越好，其收现能力和社会责任方面表现也较好。

The empirical results show that the comprehensive evaluation index of listed companies with higher scores , and its profitability , capital structure , ability to grow better , and received its present capacity , social responsibility performance is also good .

利用Logis-tic回归分析方法检验了公司财务杠杆、成长性、盈利能力、股权结构、公司规模、募集资金规模及行业因素同上市公司在可转债与增发A股选择倾向之间的关系。

The relation of eight factors , financial leverage , growth opportunity , profitability , the largest block shareholder ratio , size of company , size of raising capital , industry factors and preference for financing choice , to convertible debt and SEO were tested by Logistic regression analysis .

化纤生产企业不同盈利能力下的产销策略盈利结构质量、核心盈利能力与盈利持续性&来自我国A股制造业上市公司的经验证据

Tactics of Production and Marketing for Chemical Fiber Enterprises under Different Earning Powers ; Quality of Earnings Structure , Core Profitability and Earnings Persistence : Evidence from China 's A Share Listed Companies in Manufacturing Industry

因此，本文所研究的综合类证券公司的盈利模式的内涵就是指综合类证券公司的盈利来源及其结构。

So the meaning of security company 's profit-making model in this article is security company 's profit source and it 's structure .

从可持续盈利因子看，利率管制和业务缺乏创新使得中资银行的盈利结构不容乐观，与国际银行业发展趋势相悖，不可持续。

From the perspective of sustainable profitability factor , Chinese banks ' profit structure are not optical , and contradict to global banking development trend , due to interest rate controls and the lack of innovation in business .

盈利模式的内涵所涉及的范围很广，包含盈利方式、盈利结构、盈利途径、成本控制、管理水平等诸多方面。

Profit-making model 's scope is very wide consisting of profit-making 's fashion , structure , source , cost and management and so on .