能力资产

能力资产信息披露探析

A Preliminary Study of Competence Asset 's Disclosure

可持续发展能力资产负债表理论解析浅谈施工企业资产负债表的解读

THEORETICAL INTERPRETATION OF BALANCE SHEET FOR SUSTAINABLE DEVELOPMENT CAPACITY The Explanation of the Balance Sheet of Construction Enterprise

提出了制订区域可持续发展能力资产负债表的基本原理与基本方法，进一步设计了区域可持续发展能力资产与负债的计量方法。

The paper also presents the fundamentals and methodologies for preparing a balance sheet for regional sustainability evaluation , and further designs the measurement methods for assets and liabilities in the balance sheet .

国有股比例、股权集中度分别与资产负债率呈显著U形关系；高管持股比例、企业变现能力、资产抵押价值、经营风险与资产负债率无显著相关性；

The proportion of the state-owned share and the concentration of ownership respectively has a significant correlation with asset-liability ratio in a shape of " U ";

柯达公司（Kodak）正设法到2013年摆脱破产保护的阴影，为此它将继续减轻负担，希望就此削减成本，只保留最具盈利能力的资产。

As Kodak ( ekdkq , Fortune 500 ) sets course to emerge from bankruptcy protection in 2013 , it will continue to lighten its load , hoping to cut costs and whittle itself down to its most profitable assets .

有关盈利能力和资产负债状况的数据证实了坊间的看法。

Profitability and balance sheet data support the anecdotal views .

从长远来看，极端天气会以意想不到的方式损害企业的盈利能力和资产估值。

Over the long-term , extreme weather can damage both profitability and asset valuations in unexpected ways .

总而言之，燕京啤酒通过股权再融资实现了跨越式发展，提高了市场占有率，但盈利能力、资产质量有待增强。

All in all , Yanjing Beer through equity financing achieves leapfrog development , improves market share , but the profitability , asset quality is potential .

一些公司不了解其投资战略的实际容纳能力，资产越多只会对投资和交易方式造成束缚。

Some firms have no appreciation of the capacity that their strategy has , and more assets will only hamper the way they invest and trade .

换句话说，这家新公司将是为那些仍拖累很多中国国企的不具盈利能力的资产提供的一个垃圾场。

In other words , the new company will be a rubbish dump for the unprofitable dross that still weighs down many Chinese state-owned enterprises ( SOEs ) .

在传统的财务指标体系下，海信在偿债能力、资产管理能力和盈利方面都表现良好，具有一定市场竞争力。

In the eyes of traditional financial indicators system , Hisense are performing well in the aspects of solvency , asset management and profitability , and possesses certain market competitiveness .

现实竞争力是银行竞争力的现实表现，即通常所讲的财务评价，包括盈利能力、资产质量、资本充足度和流动性。

Current competitiveness is the actual performance of bank competitiveness , that is to say , financial evaluation , which consists of profitability , asset quality , capital adequacy and asset liquidity .

痛的是国有独资商业银行的盈利能力和资产状况难以在短时间内获得迅速改观，其面临的挑战也是很严峻。

On the other hand , the profitability and assets condition of national exclusive investment bank can 't change quickly in the short period and the challenge it must face is serious .

第三部分全面分析了首创置业的财务状况，包括分析公司的盈利能力、资产质量和营运能力、偿债能力，以及现金流量状况和经营业绩的波动；

The third partanalyses the financial status of BCL , including measuring the company 's profitability , the company 's ability to pay debts , and the cash flows of BCL and so on .

本文采用以财务数据为基础的分析方法，对2005年第一、二批改革试点企业财务绩效所包括的盈利能力、资产质量、债务风险和经营增长四个方面研究分析。

This paper adopts the financial data-based method to research and analyze the capacity to earn profit , asset quality , debt risk and operating growth of the first and second batch of trial companies .

本文构建了一个两层次的商业银行竞争力评价指标体系：现实竞争力指标（包括经营规模、盈利能力、资产流动性、资产质量和安全性、获利能力、经营管理能力）；

In this article , a competition strength evaluation system was built which contains index of two levels : current competition strength index ( such as scale , profit making power , assets liquidity , asset quality and manage power );

这20个因素包括了反映市场因素的β值和反映上市公司经营状况的盈利能力、资产负债管理能力、偿债能力、现金流量能力、成长能力等方面的财务指标。

These 20 factors include β that can reflect the market , and financial indicators that reflect the managing status of the listed companies , such as balance-managing ability , liquidating ability , cash flow and potentiality of growth , ect .

比如，标准普尔公司正在估算盈利能力，资产及负债估值和现金流遭受的直接和间接影响，以评估碳价格风险对公司信誉的影响。

S & P , for instance , is seeking to assess the effects of carbon price risk on a company 's creditworthiness by considering the direct and indirect impact of profitability , asset and liability valuation , and cash flow .

通过对中石化公司与世界大石化公司在石油资源、加工能力、资产状况、资本构成、销售能力、盈利能力等方面进行对比分析后，得出中石化公司在各方面都存在较大差距的结论。

Through the contrast analysis on crude oil resource , refining capacity , capital distribution , marketing capability and profitability between SINOPEC and global big petrochemical companies , the article concludes that there exists bigger gaps in various aspects for the SINOPEC .

分析发现，四大国有商业银行在盈利能力和资产质量方面均劣于中外合资银行、外商独资银行、城市商业银行和股份制商业银行，仅在盈利能力上强于政策性银行（静态效应）。

The static effect analysis results show that : four state-owned banks ' performance was inferior to the city commercial banks , joint-equity banks , and new set-up Chinese-foreign joint-equity banks and exclusive foreign capital banks , same as majority of existing literature .

其次，通过对信息技术上市公司盈利能力、资产营运、发展能力和获取现金能力四个方面的9个财务指标进行因子分析，通过计算得出财务指标的综合值用以衡量公司价值。

Secondly , do factor analysis of the nine indicators , which include of profitability , assets operating ability , developing ability , and cash obtaining ability , by calculating obtains the integrated value of the financial indicators to describe the corporation value .

并从规模、盈利能力、资产质量、经营管理能力、外部环境这五个竞争力的主要构成要素方面对省内银行业竞争力进行了全面的比较分析，进一步明确了该行竞争力的优劣势所在。

After that it compares such main factors of bank competitiveness among banks as scale , profit ability , asset quality , ability of operating and managing , outside environment etc. , which is good to know the advantages and disadvantages in its competitiveness .

上市公司的会计盈余质量是投资者进行投资决策的主要依据，上市公司在一定期间的会计盈余信息，体现了上市公司生产经营能力、资产管理水平、市场竞争能力以及资本运营的能力。

The quality of accounting earnings information of Chinese listed companies is the vital evidence to the investors to make investment decision . Accounting earnings information manifests the production operation ability , the asset management level , market competition ability as well as capital operation ability .

其指标包括盈利比率、偿债能力比率、资产管理比率。

Their targets , including profitability ratios , solvency ratios , asset management ratios .

而高盛、富国银行（wellsfargo）和美国银行（bankofamerica）等其它一些银行，预计不会立即进入这场收购争夺战，而是会用注资来提高其借贷能力，支撑资产负债表。

Others , like Goldman Sachs , Wells Fargo and Bank of America are expected not to enter the takeover fray immediately and use the cash infusion to increase their lending capacity and bolster their balance sheets instead .

注重盈利能力，提高资产管理能力和收益质量。

Improve the financial structure level , and improve asset management ability and profitability .

这种风险来源于对规模经济的片面理解，不顾企业实际需要和自身组织管理能力，在资产重组中盲目兼并、收购多家企业，结果造成规模过大而导致管理失控。

This risk is originated from one-sided understanding of large-scale economy and from blind expanding .

正因如此，低盈利能力、高资产价格和高经济增长率能够共存。

This is why poor profitability , high asset prices and high economic growth rates can coexist .

碍于我国监管经验和能力有限，资产证券化以试点的方式展开。

On the count of limitation of experience and capability of supervision , the assets securitization begins its projects by pilot .

这种做法使得银行将那些陷入流动性-偿付能力循环的资产所出现的亏损计入资产负债表。

The practice forces banks to take a loss on their balance sheets on assets that are caught by the liquidity-solvency spiral .