企业经营成果

农业产业化中涉农企业经营成果总体评价

The Comprehensive Evaluation of Agro-related Enterprises ' Running Effect in Agricultural Industrialization

净现金流量是企业经营成果的测谎器。

Net cash flow is lie detector of results in company 's running .

新会计准则中公允价值的应用对企业经营成果的影响

The Impact of Applying Fair Value in New Accounting Standard on the Management Performance of Enterprise

成本管理一直是衡量企业经营成果的一项重要指标。

Costing management is always an important standard to judge the operating results of an enterprise .

现金流量逐步成为企业经营成果的一种表现形式，衡量企业经营业绩和财务状况的一个重要指标，而且现金流量是评价企业偿债能力的主要标准。

Cash flow to gradually become a form of operating results , business performance and to measure an important indicator of financial condition , and because cash flow is the main criteria for evaluating enterprise solvency .

本文介绍了环境成本和环境收益的含义及其主要内容，阐述了其确认和会计处理方法，并在此基础上论述了环境成本及收益对企业经营成果的影响。

This paper first illustrates the definition of environmental cost and income as well as its main content and then elaborates the confirmation of accounting methods , and finally discusses the effect of environmental cost and environmental income on operating results of enterprises .

这些评价方式将不能科学、客观、发展地评价企业的经营成果。

These shortages will fail to evaluate the results of the enterprise in a scientific , objective , and positive way .

饭店服务质量的高低将直接决定顾客的选择与购买，从而影响饭店企业的经营成果。

The quality of hotel service surely has a great influence on customers ' decision of purchase and affects the efficiency of hotel management as well .

事实上，企业的经营成果是由各种生产要素发挥作用的结果，其中主要的是人力资本的贡献。

In fact , the operational production of a company is the result of the effects from kinds of production factors , among which human capital contributes mostly .

应收账款只是账面上的收入，却没有转化成真正的现金流，夸大了企业的经营成果，加大企业风险。

The accounts receivable is just book income , but not translating into the real cash flow . It exaggerates the operating results and increases the risk of the enterprise .

其目的就是要让有经营控制权的高级管理人员对企业的经营成果享有一定的剩余索取权，同时也承担一定的风险。

Its purpose is to make higher position managers who have overall control of the company 's operation have priority of claiming surplus profit of the company while mangers have to shoulder risks .

在对上市公司进行财务分析时必须使用财务报告提供的盈余数据，但是上市公司财务报告提供的盈余数据有可能没有真实、公允地反映企业的经营成果。

Financial analysis for the listed companies often based on the data that the financial reports provided , but earnings maybe did not reflect the economic achievements of a company substantively and fairly .

如果要提高建设单位的投资效益和建筑安装企业的经营成果，必须利用科学的管理方法和先进的管理手段对工程造价进行管理，重点是合理的确定造价和有效的控制造价。

If both the investment efficacy and operating effect of construction enterprise are improved , scientific management method and advanced managing means must be adopted to manage the cost of construction , especially to reasonably determine the cost and effectively control it .

其中，公允价值的引入是最引人注意的变化，由于公允价值计量属性具有高度的决策相关性、能更好的反映企业的经营成果等优势，而受到越来越多国内外相关人士的青睐。

Among them , the fair value of introduction is the most notable changes , because the fair value measurement attribute is highly decision relevance , can better reflect the operating results of an enterprise advantages , which gets more and more the favor of domestic and foreign relevant personage .

收益反映企业的经营成果，是经营者、投资者、债权人等企业利益相关者共同关心的内容，如何选择高质量的收益信息，对企业收益结构的分析十分必要。

As the income information reflects operating results of an enterprise , it becomes the common concern of the operator , investors , creditors , As well as other information users of an enterprise . The analysis of income structure is necessary to choose the high quality of income information .

企业良好的经营成果其实就是企业家把握商机、有效支配一揽子生产要素的外在体现。

Corporate achievements are in fact the external manifestation of entrepreneurs seizing business opportunities and effectively allocating resources .

利润及利润分配表则以权责发生制编制基础，从动量的角度反映企业财务状况经营成果变动的原因；

Income Statement and Profit Appropriation Statement reflect a company 's financial conditions from current amount angle on Accrual-basis .

会计信息透明度是企业对自身经营成果、财务状况、风险程度以及相关事项的真实反映，它是一个综合描述会计信息特征的概念。

Accounting information for its transparency is a product risk degrees , the financial position , and related matters really , it is a general description of the idea of accounting information .

高管层不正常的频繁变动从多角度多层面上影响企业的生产经营成果，不利于企业的长期发展，进而影响着市场广大股民的利益。

Abnormal and frequent changes of management team are not conductive to long-term development of enterprise , affecting the production , operation and achievement of enterprise in a lot of aspects . Thereby harm the interests of shareholder in the market .

因为视同销售行为也是企业的生产经营成果，它为企业带来了未来收益，所以应予发生时确认收入。

That is to say , the realization of income according to concrete condition by the tax lay prescription because the sale is achievement of produce and operation enterprise the future profit was brought for enterprise as soon as it happened income is defined .

企业财务状况及经营成果的系统评价

System Valuation of the Financial situation and Management Achievement of the Enterprise

责任中心的划分和设置有利于企业实现更好的经营成果。

The classification and establishment of responsibility center may help an organization to get better performance .

报告的主要形式则是编制反映企业财务状况、经营成果及其现金流量的财务会计报表。

The main style of the report is editing the financial accounting statement reflecting the corporate financial situation , operation results and case flow .

财务报表是各界获取企业财务状况、经营成果和现金流量的较好途径。

Financial statement is the good access through which people get information about the company 's financial status , business achievement and cash flow .

会计信息是以货币单位来计量企业财务状况和经营成果的信息。

Accounting information is a kind of information which reflects the financial status and result of management in a corporation in terms of monetary measurement .

损益表是反映企业一定期间的经营成果及其分配情况的报表。

An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period , as well as their distribution .

会计职业判断是会计人员一项重要而富于挑战性的工作，它对反映企业财务状况、经营成果和现金流量等信息方面有着极为重要的作用。

Accounting occupational judgment is a very important and challenging work which helps to reflect information like enterprise financial situation , managing achievement and cash flow .

财务报告作为对外反映企业财务状况、经营成果和现金流量的综合性文件，其高质量对财务报告使用者具有重要意义。

Regarded as a comprehensive document of representing financial statements , performance results and cash flows , financial reports with high quality have great significance to their users .

财务报告是财务工作的最终成果，是对企业财务状况、经营成果及现金流量的全面总结。

The finance report is end result of the finance work . It is overall summary to the enterprise finance state , the management result and the cash discharge .

如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中加以说明。

Changes and reasons for changes , if necessary , and their impact on an enterprise 's financial position and operating results , should be reported in notes to the financial statements .