According to this model, a firm s value equals its book value adjusted for the present value of anticipated abnormal earnings.
第一,通过对公司价值评估的基本界定,指出公司价值评估是对一个公司净资产的市场价值进行评估;第二,简要评介了美国纽约大学奥尔森教授于1995年提出的一个公司价值评估的新模式,该模式最大的特点是把公司价值表示为其账面价值和未来异常盈余的折现值之和;第三,针对如何理解EVA、评价财务报告的相关性以及评价不同国家的会计制度给出了该模式对我们的启示。
Japan's Current Account Surplus More than Doubled in May
日本经常帐盈余五月份成长一倍余
Analysts pointed out that Japan's current account surplus may continue to grow for the current period.
分析家指出，日本的经常帐盈余在现阶段可能会持续扩增。
regular budget surplus account balance
经常预算盈余帐户结存（额）
financed in part by transfer from surplus account
部分经费由盈余帐转调
One explanation could be that the private capital outflow from Asia offsets the current account surplus.
一种解释便是，亚洲私人资本流出抵消了经常帐户盈余。
Even so, China's overall current-account surplus is also huge.
虽然如此，中国的经常项目帐户盈余总额还是庞大的。
A bigger current account surplus and a more aggressive monetary policy are necessary conditions for ending the Japanese malaise.
要治愈日本的疾患，更大的经常帐户盈余和更积极的货币政策都是必要条件。
Thailand's and Korea's current accounts are also in surplus.
两国的经常项目也享有盈余。
Study on Non-recurring Items Earnings Quality and Information Noises;
非经常性损益的盈余质量与信息噪音研究
Research on Listed Companies Earnings Management with Extraordinary Items;
上市公司非经常性损益盈余管理问题研究
Research on Information Content of the Accounting Earnings after Deduction of Extraordinary Items;
扣除非经常性损益后会计盈余的信息含量研究
Nonrecurring Earnings,Earnings Manipulation and Market Pricing;
非经常性损益、盈余操纵与股票市场定价
Research on the Usefulness of Accounting Earnings after Deduction of Extraordinary Items;
扣除非经常性损益后会计盈余指标的有用性
Surplus reserve shall be accounted for at the amount actually set up.
盈余公积金应当按实际提取数记帐。
We can turn paper profit into money in the bank.
我们能把帐面盈余变成在银行的现金。
Our account is nicely in the black this month.
我们的帐上本月颇有盈余。
unappropriated budget surplus held in suspense
暂记帐内尚未拨用的预算盈余
The Conservatives achieved surpluses on current account.
保守党在往来帐户上都有盈余。