收益额

第二部分：对无形资产评估中收益额进行研究，并分别对不同类型无形资产进行收益额分析，并应用几种主要统计分析方法；

The second part makes study on parameters usually used in appraisal of intangible assets as well as income , and makes income amount analysis respectively on intangible assets of various types ;

在主要指标的确定问题中，本文在具体分析、研究人力资本形成过程的基础上，深入探讨了人力资本投资成本、收益额、折现率等六个指标的确定问题。

About the problem of certifying the parameters , the paper deeply discusses the human investment cost , income , discount rate etc , totally six parameters on the base of human capital form process .

企业收益额与财务实力的关系

Try to treat the relation between earnings and financial strength

收益额和财务实力是评价企业的重要财务指标。

Earnings and financial strength are important standards to evaluate a bussiness .

预期收益额的选择和确定

Selection and Determination of the Expected Earning

从年中的第二季度来看，营业收益额的增长放缓至32%。

And revenue growth slowed , to 32 % in the year to the second quarter .

例如，您可更改计划广告预算额来查看对您的计划收益额的影响。

For example , you can change the amount of your projected advertising budget and see the effect on your projected profit amount .

提出了一个新的保险模型，获得保险公司在一段时间内的收益额的一些数字特征。

Under these assumptions , we present a new model for the insurance science and get some numerical characteristics of surplus amount of the insurance company .

在实际应用中，收益额、折现率和收益年限的预测可能出现一些技术问题，文章对这些问题提出了相应的防范措施。

In the practical application , the forecast of income volume , discount rate and the income fixed date possibly appears some technical questions . This article proposes the corresponding guard measure to these questions .

它是一种直接税，是对企业的净收益额即所得额征收的一种税，是一种具有突出的调节功能和较为能够体现公平的税种。

Corporate income tax is a type of tax which the authority imposes corporations on the managerial income and others . It is a kind of direct tax , and functions well to regulate and maintain fairness .

通过对我国医院无形资产的构成和医疗市场的特点分析，初步探讨了如何结合这些特点确定医院无形资产评估中使用的参数，如收益额、收益期限、折现率等。

The author preliminarily discussed how to combine the character to confirm the parameters of profit amount , profits term and conversion rate during evaluating intangible assets of hospitals by analyzing the constitution of intangible assets of hospitals in our country and the character of medical market .

考虑到激励企业进行技术创新对提高供应链竞争力的重要性，进一步对各成员企业的收益分配额进行了调整。

The result of allocation has been adjusted in regard of the importance of the technology innovation .

被投资单位以后实现净利润的，投资企业在其收益分享额弥补未确认的亏损分担额后，恢复确认收益分享额。

If the invested entity realizes any net profits later , the investing enterprise shall , after the amount of its attributable share of profits offsets against its attributable share of the un-recognized losses , resume to recognize its attributable share of profits .

通讯行业截面数据分析显示，在线股评数量对股票收益、涨跌额、交易量的差异存在影响。

Cross-sectional analysis suggests reviews volume has impact on returns , change amount and trading volume .

经过前期的市场拓展，BToC模式服装品牌虽然获得了较高的市场收益，服装交易额已达24亿元。但在品牌层面的建设仍然处于不成熟阶段。

After pre-market expansion , the costume brands based on B to C mode acquire the higher market returns , but from the level of brand building , which are still in their infancy .

本文将德尔菲方法和经济计量学方法综合起来，提出了投资收益率和投资额的模型，为确定最佳技术改造投资规模提供参考依据。

On the model above , we could make certain the best technical innovation investment scale which should be the reference for the manager of enterprise to make decision when technical innovation project is on .

第四章从收益法的基本模型着手，对收益额的选择与确定以及折现率的确定原则和方法进行探讨。

Chapter four sets about from basic model of income approach , to choice and confirm and definite principle and method of discount rate carrying on discussion , and income of volume .

管理收益是企业有关利益主体对外财务报告中的收益额在一定程度上的控制行为。

Earnings management is that subject can manipulate the amount of the benefit in the external financial report .

本文对现有著作中流行的关于用收益现值法评估技术型资产所涉及的未来收益额的计算公式进行了分析论证，指出其错误所在，并提出了正确的计算公式。

The treatise analyse the assessment formula of profit method on the technical asset in present works , point out a mistake and put forward right assessment formula .

本文通过对以上三者的相关性的分析，研究发现：上市公司会计应税收益差异和盈余管理正相关，也就是说盈余管理幅度越大，则企业会计应税收益差异额也越大。

The study found a positive correlation : Book-tax differences and earnings management . The greater the magnitude of earnings management , the difference in amount is the greater .