a我感觉很冷 I feel very coldly[translate] atreasury stock transactions, dividends, earnings per share, accounting 库存股票交易,股息,每股盈余,认为[translate]
摘要,论坛,最佳做法,专家提示和信息来源。 每股盈利(Earnings per Share,EPS)是一种衡量企业价值的传统方法。EPS的近义词有:会计盈余(Accounting Earnings)和报告收益(Reported Earnings)。它们的不同之处在于,EPS是由除以平均已发行股票数量得到的。 EPS的计算 (净利润-优先股股息)/(所有的已发行股票+所有的约当普通...
总的来说，“Earnings”是公司在特定报告期内通过经营活动获得的净值。在确定每股收益时，公司会用net earnings（净收益）除以流通股票。The net earnings of a company theoretically reflect an accounting value for a specific period. After the net earnings are calculated, this value flows through to the bal...
Accounting Print Email Definition Earnings per share (EPS) is the portion of the company’s distributable profit which is allocated to each outstanding equity share (common share). Earnings per share is a very good indicator of the profitability of any organization, and it is one of the most ...
For the past three years, corporations have been reporting earnings per share under the new accounting rule, SFAS 128. What are the differences between the new and the old standard? And which industries are most affected by the potential dilution of earnings for a firm? 2001 John Wiley & ...
This podcast shares insights on accounting for earnings per share (EPS). Every Tuesday in August, Bret Dooley, Deputy Chief Accountant in PwC’s National office, is taking over the podcast to share insights on financial instruments hot topics. In each 25-minute episode, Bret will discuss 5 th...
Univariate Time-Series Models of Quarterly Accounting Earnings per Share: A Proposed Model Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share Economic Value Added, Future Accounting Earnings, and Financial Analysts' Earnings Per Share Forecasts ...
GAAP全称Generally Accepted Accounting Principle,是一般公认会计原则,指适用于各个不同行业的企业的,包括从会计的基本概念、基本假设等基本原理到具体会计计量和编制财务报表的程序及方法的规定。对于美国而言就是US GAAP。美国公司编制财务报表时可以采用US GAAP或IFRS(国际财务报告准则 ,International Financial ReportingSta...
Earnings-per-share-每股收益Earnings per share Earnings per share (EPS) is the monetary value of earnings per each outstanding share of a company's common stock. In the United States, the Financial Accounting Standards Board (FASB) requires companies' income statements to report EPS for each ...
each outstanding share of the company. EPS is an indication for shareholders of how well a company is performing because it represents the bottom line of a company on a per-share basis. The EPS figure doesn't reflect the cash that shareholders receive, however. It's only an ...