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- Accounting profits and economic profits are relat ed and different from each other. 会计利润和经济利润是一对既有联系又有区别的概念。
- It must be pointed out that the net income shown in the income statement is an accounting profit,not cash flow. 这里要特别指出的是,损益表呈现的是公司的“会计损益”,而不是“现金收支”,例如巴士公司售出车资卡收进的现金并非营业收入,而是“预收收入”,属于流动负债,因此表现于资产负债表中的负债,而非损益表中的收入。
- It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow. 这里要特别指出的是,损益表呈现的是公司的“会计损益”,而不是“现金收支”,例如巴士公司售出车资卡收进的现金并非营业收入,而是“预收收入”,属于流动负债,因此表现于资产负债表中的负债,而非损益表中的收入。
- At the time of transaction, the accounting profits will not be affected, nor will the taxable amount (or the deductible loss) be affected. (二)交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
- Operationally, this means managing the business to generate cash rather than accounting profit. 从运营上来讲,管理企业就是产生现金而不是账面利润。
- There are two kinds of indexes, viz. accounting profit and market value, to evaluate the performance of management motivation of listed corporations. 摘要反映上市公司管理层的经营业绩可归类分为两类业绩指标,即会计利润指标和市场价值指标。
- According to accountants in China, profit=gross income-gross cost.Yet, to economists, accounting profit overvalues profit. 对执行中国会计准则的会计师而言:利润=总收入-总成本,然而对经济学家而言,这一结果高估了利润。
- On this basis work, the paper analyses the process of adjusting net accounting profit to operating cash flow and suggests the adjusted FCF model computing from operating cash flow. 在此基础上,结合将净利润调节为经营活动的现金流量的过程,提出了以经营现金流量为计算出发点的修正自由现金流量模型,并给出计算实例。
- In the short term, even the best financial accounting profit enterprises will have greater volatility, in descending cycle accounting profit growth will fall sharply, or even negative growth. 在短期内,即使是优秀金融企业的会计利润也会有较大的波动,在下行周期里会计利润增速会出现大幅回落,甚至负增长。
- She siphoned off profits from the business into her account. 她把企业的赢利转到了自己的帐户上。
- Do not part with the shares on any account. 无论如何不要放弃这些股票。
- She gave the true account of what had happened. 她如实地讲述了发生的事情。
- Please charge these bills to my account. 请把这些帐单记在我的账上。
- I think I'd like a deposit account. 我想要开个定期存款帐户。
- You may open a current account at a bank. 你可以在银行开立一个活期帐户。
- I enclose a cheque in settlement of your account. 兹附支票一张以结清贵处帐目。
- It was raining and on that account I wore a hat. 天正在下雨,因此我戴了一顶帽子。
- I'd like to open a current account with you. 我想在你们这儿开一个活期存款帐户。
- She has written off an account of her trip. 她一口气把旅行见闻写了下来。
- I'll put this lunch on my expense account. 我要把这顿午餐记在我的开支帐户上。