利润差异

独立发电厂利润差异计算分析方法

Method to Compute and Analyze Profit Difference in Economically independent Power Plants

线性规划在利润差异分析中的应用

Application of Linear Programming to Analysis of Profit Difference

什么决定了利润差异：会计准则还是职业判断？&来自中国A、B股市场的初步证据

What determines Earnings Discrepancy : Accounting standards or professional judgment ? & Preliminary evidence from China 's A and B Share reporting

论述了独立核算发电厂利润差异计算分析的意义，推导出适合于发电企业的利润差异计算公式。

This paper describes the meaning to calculate and analyze the profit difference of economically-independent power plants and derives formulas fit for profit difference calculation for power plant enterprises .

本文循着市场功能差异→交易主体最大化利润差异→市场交易制度差异的路径，对网上无形市场与有形专业市场的相互关系进行了比较深入的分析研究。

This paper studies the relationship between Intangible online market and tangible professional market deeply , on the path that function differences of both markets → maximization profits differences of rational traders → differences of market trading systems .

由于双重会计准则规定存在差异，造成上市公司会计报表中的净利润存在差异。

The differences of this two accounting standards have led to differences of net profits in accounting statements of listed company .

从而进一步表明：为避免价格竞争，获取市场份额和利润，差异化是竞争战略的重要手段；

It is found that differentiation is a very important competitive strategy to avoid price competition and to get more market share and profit .

本文对企业利润率差异问题的相关经验研究从问题、方法和结论三个方面进行了引介和评述。

This paper is a selective literature review of the empirical studies on the profitability difference between firms from perspective of question , method and result .

编制合并报表的公司，按照上述格式编制合并净资产、合并净利润的差异调节表。

The company which prepares consolidated financial statements shall prepare the difference reconciliation statement of consolidated net assets and consolidated net profits in accordance with the aforesaid format .

首先对产业利润的差异性做出检验，结果表明产业之间的利润存在非常显著的差异，产业因素可以解释这种差异的绝大部分，同时时间因素对利润差异的影响也是显著的。

First , we study the differences of industrial profit rate , which indicate significant discrepancy between industries and industrial factors could explain most of the differences , and also effects of significant time factor are reported .

分别比较了企业会计制度、税法与传统利润的差异，从不同的核算原则、计量标准、收支标准等角度分析了差异形成的原因。

The differences between the accounting system of enterprises , tariff laws and traditional profit are compared respectively . The causes of difference are explored from different accounting principles , gauge standard , and the standard of revenue and expenditure .

一家同时拥有内资股和外资股的上市公司，在相同的经营活动基础上披露的会计信息，存在股东权益和净利润的差异。

Discrepancies often occur in the data about stockholders ' equity and net profit in the financial exposure of a dually financed corporation with both domestic and foreign equity investment although they are calculated on the bases of the same operational activities .

在实际生活中，企业承担生态伦理责任这一具有现实意义的道德思考可能遇到诸如投入与利润、成本差异与公平竞争、环境问题责任主体的确认等各种问题，相应解决办法也有所不同。

Moral considerations of the responsibilities may in practice encounter issues of the investment and profit , different cost and equal competition , and the subject of the responsibilities .

若报告期公司经营活动产生的现金流量与报告期净利润存在重大差异的，公司应当解释原因。

Where there is any significant difference between the cash flow caused by the company 's business operations and the net profits in the report period , the company shall explain reasons .

而在1991年，他发表了一篇有争议的论文，称无论是商业所有权还是其所在的产业，都不能解释不通商业间利润的巨大差异。

And in 1991 he published a controversial paper arguing that neither the ownership of a business nor the industry that it was in could explain the bulk of the difference in profitability between different businesses .

用博奕论的方法解释了差异化产品的利润来源和差异程度的关系，在此基础上提出了在差异化产品的市场竞争中，企业应采取怎样的竞争策略保持竞争优势。

This article explains the relationship between the profits origin of differential products and differential degree by means of Game Theory . On this basis , it puts forward the competitive strategies of how to sustain the company 's competitive advantages in the competition of differential product market .

当A国准入标准升高到某一阈值，B国航运企业的上述两种选择利润将是无差异的。

It was assumed that the admittance standard of country A rises to a certain scope of variation S_e ; thus , there is no difference in profits for the maritime companies in country B with the two mentioned choices .

净利润与现金流量差异的产生与项目调整

On the Result and Adjustment of the Difference between the Net Profit and Cash Discharge

研究表明，航空联盟能够带来额外的利润，在产品差异化较大的情形下，消费者剩余和社会福利是增加的，政府需要对产品差异化较小市场中的航空联盟行为进行必要的规制。

The results show that airline alliance can bring about additional profits and the consumer surplus and social welfare are also improved in the condition of big product differentiated degree .

分析结果表明，双方都会选择自己所能提供的最优质量，均衡价格和利润都与质量差异相关。

The results showed that both of two ports would try to provide the best service , and that the prices and profits of the nash equilibrium were related to the quality differentiation .

结果发现金融危机前后企业的盈余管理的状况不同，操纵性部分对企业的整体应计利润的影响存在差异。

The results show that the situation of earnings management after the financial crisis is different from the situation before it , and the influences of controls part on the overall accrued profits are different .

运用ShakedandSutton模型，对厂商的利润大小与品牌差异化程度的关系进行分析，得出厂商为获取更多的利润，也需要进行品牌差异化竞争的结论。

Also the relationship between firms ' profits and the degree of brand competition differentiation is studied with the Shaked and Sutton model , and the result is the same if the firms want the more profits .

本文以沪、深两市B股上市公司2002年度报告披露的会计数据为依据，对根据我国会计准则、制度计算的净利润与根据国际财务报告准则计算的净利润之间的差异进行实证研究。

This article based on the statistics from 2002 annual financial reports of B-share Listed Companies in Shanghai and Shenzhen Stock Exchange , carries out studies to discover the differences between the net profits calculated under Chinese Accounting Standards and under International Financial Reporting Standards respectively .

对我国这三个环节的产值和利润进行计算，说明产业链中不同环节价值和利润分布的差异，并且分析差异产生的原因，为产业链优化整合提供经验支持。

After that It illustrates the difference and its reason for the distribution of value and profit in different chain link . Therefore it provides experience support for chain optimization and coordination .

运用随机前沿分析方法对2000年到2002年国内13家商业银行的利润效率进行了测量.实证测度结果表明，我国商业银行之间的利润效率差异显著；

This paper uses the stochastic frontier approach to calculate the profit efficiency of 13 commercial banks in China from 2000 to 2002 . The empirical results showed that there is significant difference in the profit efficiencies , and about 23.2 percent of the total profit is not realized .