quality of earnings meaning in English
收益质量
盈利质量
Examples
- This thesis deems that the quality of earnings is the relevance between earnings information and accounting information users ’ decision - making on the assumption of reliability ; that is the ability of current or historical reliable earnings to predict future cash flow
本文认为:盈余质量指具有可靠性的前提下,盈余信息与会计信息使用者决策的相关性,即可靠的当期或历史盈余信息预测未来现金流的能力。 - First of all , introduces the meaning of analysis of cash flows , discusses the factors that can influence the operating cash flows from manipulating the relevant items , giving corresponding adjust methods . finally , apply the cash flows analysis to structure , trend , and the ability of repaying debt , the quality of earnings . chapter six consists of four portions
并从我国现行的现金流量表构成项目着手，研究了经营活动现金流量的可操纵性，给出在对经营现金流量进行分析时应注意的事项和应做的调整，在此基础上对现金流量进行了结构分析、趋势分析、偿债能力分析和收益质量分析。 - Due to the importance of earnings index in evaluating the managing achievements and gaining ability , some listed companies often manipulate earnings index . for example , the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side , the managers tend to manipulate earnings for their interests . the measures and methods of earnings manipulation in public companies are more and more , for example , affirming earnings in advance , altering means of accounting operation , the recombining of assets , related deals . the financing data of earnings reporting cannot reflect the truth , which cannot forecast things in the future . without good quality , the earnings losses reference value . the low quality of earnings will mislead investors and bring them serious lose
因此,本文认为我们在进行企业的盈利能力评价时,不能单一地考察会计盈余数据,还要深入研究会计盈余的质量问题。因为虽然会计盈余指标可以反映企业收益的总体水平,但由于它不能反映其具体内容构成与形成过程,也就无法揭示它的内在质量。比如,对一个收益质量很差,但却有较高收益总量的企业来说,如果投资者仅仅考察其利润总额数,而忽视了其利润总额的构成,往往就会被表面假象所迷惑,从而误认为该企业的经营业绩较高;但从收益质量上对该企业