core earnings meaning in English
核心盈利
Examples
- In order to more objectively evaluate the earnings quality , this thesis divides each item of income statement into “ core earnings ” and “ non - core earnings ” , and designs the evaluation indicators respectively based on “ core earnings ” in the light of the essential characteristics of earnings quality ( that is persistence , structural & liquidating and growing nature , profitability )
为了更客观地对盈余质量进行评价,本文按持续性将利润表各项分为“核心盈余”和“非核心盈余” ,并根据盈余质量本质特性(即持续性、结构性、变现性、成长性、获利性)分别设计了以“核心盈余”为基础的评价指标。 - On the basis of accounting earnings information of the listed companies under the current accounting system , starting from the core earnings , in combination with other financial information , in full consideration of the essential characteristics of earnings quality of the listed companies , with the methods of corporate finance and econometrics , this thesis amends the traditional methods of evaluating the quality of listed company ’ s earnings to make it more scientific and reasonable . therefore , the thesis will enhance information users ’ comprehensive ability to evaluate the accounting earnings information
本文以现行会计制度下上市公司的会计盈余信息为基础,从核心盈余出发,并结合其他财务信息,在充分反映上市公司盈余质量本质特性的前提下,运用公司理财学、计量经济学等方法,对上市公司盈余质量的传统评价方法进行修正,使之更为科学合理,从而提高信息使用者对会计盈余信息的综合评判能力。