经营成果

资产减值准备的计提是为了真实反映企业的财务状况和经营成果，不虚增资产和利润，保证会计信息的真实性和可靠性。

The impairment of assets can reflect the financial situation and the result of operation of companies , without inflating assets and profits , and to guarantee the authenticity and reliability of accounting information .

为了使企业会计信息的披露能够恰当地反映企业的财务状况、经营成果和现金流量的情况，就应该允许企业从自身的实际情况出发，灵活选择适合本企业的会计原则和会计方法。

In order to make the accounting information disclosure reflect properly the financial position , the result of operation and cash flow of the company , the accounting principles and methods should be allowed to be chosen flexibly based on its own situation .

在表征公司经营成果方面，EVA和净利润具有一致性。

But the EVA and retained profits have consistency in evaluating operation performance .

第三章以TCL集团吸收合并TCL通讯为例，比较了购买法和权益结合法下的财务状况、经营成果和主要财务指标，说明不同会计处理方法产生的经济后果。

Chapter Three analyses the merger and absorption of TCL Group as an example , compare the purchase and pooling of interest method of the financial situation , operating results and main financial targets , the different accounting treatment of the economic consequences .

年薪制就是以年度为期间确定经营者的基本报酬，并根据经营成果发放风险收入的一种工资分配制度。

Year-income system is a motivate mode based operation outcome yearly .

企业财务状况及经营成果的系统评价

System Valuation of the Financial situation and Management Achievement of the Enterprise

农业产业化中涉农企业经营成果总体评价

The Comprehensive Evaluation of Agro-related Enterprises ' Running Effect in Agricultural Industrialization

会计信息必须真实反映企业的财务状况、经营成果和现金流量。

Accounting information indicates business finance state , marketing performance and cash flow .

净现金流量是企业经营成果的测谎器。

Net cash flow is lie detector of results in company 's running .

优化客户在人力资本方面的投资以实现其最好的经营成果。

To optimize BPO investment in human capital for the best business results .

本期经营成果的利润观念

Current operating performance concept of profit Period of Responsibility of Multi-modal Transport Operator

收益表表示的是企业在某一会计期间的经营成果。

An income statement shows the results of business operations over an accounting period .

这个问题也涉及到企业的财务状况和经营成果。

This problem also refer to the financial position and operation results of a business .

企业诊断是科学评判企业经营成果、指导企业管理的有效手段。

Enterprising diagnosis is a useful means to judge managing effects and to direct management .

新会计准则中公允价值的应用对企业经营成果的影响

The Impact of Applying Fair Value in New Accounting Standard on the Management Performance of Enterprise

第三十七条利润是指企业在一定会计期间的经营成果。

Article 37 Profit is the operating result of an enterprise over a specific accounting period .

责任中心的划分和设置有利于企业实现更好的经营成果。

The classification and establishment of responsibility center may help an organization to get better performance .

成本管理一直是衡量企业经营成果的一项重要指标。

Costing management is always an important standard to judge the operating results of an enterprise .

送给股东的一份通告，记录了公开招股公司的云做和经营成果情况。

A document sent to shareholders that communicates a public company version of operations and performance .

未计算非常收益前的经营成果

Operating result before extraordinary income

计入非常收益后的经营成果

Operating result after extraordinary income

同时它的执行也将对公司财务状况、经营成果产生较大影响。

Simultaneously its execution to the corporate finance condition , the management achievement will also produce affects greatly .

年度财务报告是以投资者为代表的上市公司外部的利益相关者了解公司财务状况和经营成果，进而进行各种相关决策的最重要的信息来源之一。

Annual Financial Statement is one of the most important information sources of listed company to outside investors .

企业良好的经营成果其实就是企业家把握商机、有效支配一揽子生产要素的外在体现。

Corporate achievements are in fact the external manifestation of entrepreneurs seizing business opportunities and effectively allocating resources .

合理、公允的会计政策能够真实反映企业的财务状况、经营成果，满足使用者的信息需求。

Reasonable and fair accounting policies meeting users'information needs can truly reflect the financial status and business results .

会计报表分析是了解公司财务状况和经营成果的有力武器。

Analyze of accounting statement is a kind of important tool to know the financial status and operating results .

利润及利润分配表则以权责发生制编制基础，从动量的角度反映企业财务状况经营成果变动的原因；

Income Statement and Profit Appropriation Statement reflect a company 's financial conditions from current amount angle on Accrual-basis .

盈余作为会计信息的重要组成部分，反映企业在一定期间内的经营成果。

Earnings is the important component of the accounting information and reflects the operation result within a certain period .

如果生产费用分配不合理，会造成产品成本计算失真，从而歪曲企业的财务状况和经营成果。

The enterprises'financial situation and its operating achievements will be falsified if the allocation of manufacturing cost is unreasonable .

企业的全部费用与全部收入相配比确定的经营成果是期间成果。

The management period result is been defied to match each other all expenses and all income of the enterprise .