每股净收益

对上市企业来说，每股净收益增加10%的利好消息将带来股价更大的提升或溢价。

Of listed companies , 10 percent increase in earnings per share of good news will bring a greater price or a premium upgrade .

华尔街给亚马逊公司（Amazon）定的标准是每股净收益5美分，而它却净亏损了2美分。

Still others , like Amazon , posted a net loss of 2 cents a share when Wall Street had been looking for a net profit of 5 cents a share .

这就提出了很多新的会计课题，如：每股净收益、资产负债率的计量。

It requires a lot of new questions , such as earning per share and debt / asset ratio .

该公司去年第一季度的净利润为10亿美元，合每股净收益3.18美元。

In the first quarter of2007 , Google 's net income was $ 1 billion , or $ 3.18 a share .

这笔极少有投资者料到的减记使每股净收益又少了7美分。

That writedown , which few if any investors were expecting , deleted 7 cents a share from its net income .

根据公认会计原则的要求，公司应当计算普通股的每股净收益，并在损益表上予以披露。

According to the GAAP , the earnings per common share should be computed by the corporation and disclosed on the income statement .

第三季度，新浪净利润增至1.336亿美元，摊薄后每股净收益1.91美元，上年同期净利润为2540万美元，每股摊薄净收益37美分。

The company saw profits rise to $ 133.6m or $ 1.91 a share , compared to $ 25.4m or 37 cents a share in the year ago period .

上周四，微软称去年第四财季的收入同比增加10%，达到199亿美元，同时每股净收益为59美分。

Microsoft said last Thursday that revenue rose 10 % on year to $ 19.9 billion in its fiscal fourth quarter , while net income came in at 59 cents a share .

例如，股票价格原则上是以每股净收益为基础计算的，可实际上，交易价格往往要比每股净收益高出数倍，甚至数十倍。

For example , stock price should be calculated on the basis of net income per share in principle , but actually , the stock transaction price is always several times higher than the net income per share , or even ten times .

传统上的经济指标有每股收益，净资产收益率等。

Traditional measure of economic performance includes earnings per share and return on assets , etc.

在衡量公司价值时选用每股收益和净资产收益率作为评价公司价值的指标。

We select earnings per share and return on equity as the evaluation indicators to value the company .

上市公司的盈利能力指标分析，对比分析销售毛利率、每股收益和净资产收益率指标；

The third is the index analysis which compares gross profits , earnings per share and rate of return .

长期以来，融资方式的选择一直是公司财务管理的核心问题，不同的融资方式对公司每股收益、净资产收益率等将产生不同的影响。

To select the best form of finance has been on of the major problems in corporation 's financial management for many years .

实证结果发现每股净资产、每股收益两者联合对股价的解释力度自1999年起呈逐年增强的趋势；

The empirical results indicate that the combined explanatory power of earnings and book values per share for stock prices has an increasing trend since 1999 ;

而传统的财务管理理论一直以每股收益、净资产收益率、净利润等会计指标作为评估上市公司价值的标准。

Compare with traditional financial management theory which set the criteria against earnings per share , net yield of assets and accounting net income when they carry the revaluation for the listed companies .

分析上市公司增发新股对每股净资产、每股收益、净资产收益率等财务指标的影响，指出上市公司增发新股的原因，应完善上市公司新股增发的约束机制。

An analysis is made on the impact of seasoned new issue upon such financial indicators as net asset per share , earning as per share , yield rate of net assets , etc.

建立多元回归方程对影响及时性的因素进行了分析，结果显示公司规模、资产结构、审计意见、每股收益和净资产收益率等因素均会对会计信息及时性产生显著影响。

Establish multi linear regression model to analyze the influence factors of timeliness . The results show that firm size , capital frame , audit opinions , EPS and returns on net assets etc all can affect timeliness significantly .

长期以来，以每股收益、净资产收益率为代表的利润指标一直作为上市公司业绩衡量的标准被广泛使用，众多的咨询机构和投资者以其作为评估上市公司股票价值的基石。

Many consultant companies and investors carried out the profit per share , the ration of net capital profit as the standard of estimating the portfolio or listing company and the foundation of analysis the stock value of listing companies .

然而传统会计指标在衡量企业价值方面存在固有的缺陷，传统会计指标如每股收益、净资产收益率等没有考虑权益资本的机会成本，难以客观公正的反映企业的价值。

However the traditional accounting index in measuring enterprise value inherent defect , Traditional accounting indexes such as EPS , roe did not consider the opportunity cost of equity capital , difficult to objectively reflect the value of the business .

本文的实证结果发现：（1）更严格的会计规范使得会计信息质量有了实质性提高，进而增强了每股净资产、每股收益和股价的价值相关性。

The empirical results indicates : ( 1 ) the explanatory power of earnings and book values for stock prices have increased gradually in the Chinese market due to material improvement of the quality of the accounting imformation as consequence of the more strict accounting regulations .