投入资本

不过，阿里巴巴的投入资本回报率（ROIC）是8%，亚马逊只有-3%。

Yet Alibaba 's return on invested capital is 8 per cent ; Amazon 's is minus 3 per cent .

但是，在过去3年中，新闻集团（NewsCorp）的表现超出标准普尔500指数（S&P500）45%；投入资本产生的现金流回报率达到20年来的最高水平，超过10%。

But News Corp has outperformed the S & P 500 by 45 per cent over the past three years and , at above 10 per cent , is generating its highest cash flow returns on invested capital in two decades .

EVA对投入资本成本的补偿观和对会计项目的调整使它比传统财务评价指标更能揭示价值创造的来源和途径。

EVA can indicate the resource and approach of wealth creation more easily than traditional financial assessment indexes because of its compensation concept on the cost of capital and its accounting adjustment .

EVA的基本理念是一个企业只有在其资本收益超过为获取该收益所投入资本的全部成本时才能为企业的股东带来价值。

The basic ideal of EVA is that the enterprise can bring its shareholders ' values only under the condition that the capital gains are higher than all the cost that invested in order to achieve the values .

EVA是企业税后净营业利润与投入资本成本的差额。

As defined by Stern Stewart Management Service of New York City , EVA is the difference of a company 's net operating income after taxes ( NOPAT ) and its cost of capital of both equity and debt .

通过分析可知，由于EVA全面地考虑到了投入资本的成本以及投资的风险，并且对财务报表进行了适当的调整，因此EVA评价指标具有与企业的价值目标高度相关；

Through analyzing , we can conclude that EVA has the following strength : First , there exist high correlation between the performance measure of EVA and the company 's goal of value because EVA measuring the cost and risk of capital and it adjust the financial statement suitably .

亚洲券商里昂证券（CLSA）的分析显示，在除日本外的亚洲地区，投入资本回报率小于资本最初获得成本的企业比例达38%。

A total of 38 per cent of companies in the region - excluding Japan - return less on their invested capital than those funds cost them in the first place , according to analysts at CLSA , the regional brokerage .

投入资本应当按实际投资数额入帐。

Invested capital shall be accounted for at the amount actually invested .

验资报告附件&投入资本明细表的改进建议

An Appendix to the Capital Verification Report-Improvement of Invested Capital Subsidiary Ledger

在所有这些情况下最受限制的资源便是投入资本。

The most constraining resource in all of these cases is venture capital .

由投资公司管理并由投资人共同投入资本的基金。

A fund managed by an investment company in which investors pool their capital .

通过比较初期投入资本和后期运行费用，对相应权属关系的总成本进行优化。

Optimises the total cost of ownership by balancing initial capital and running costs .

为保证其投入资本的价值，风险资本家希望对公司的各种决定进行控制

" To protect the value of their invested capital , venture capitalists desire control over various corporate decisions "

人才密集型企业应将对人才资源的投入资本化，计入无形资产中逐年摊销。

The talent-intensive enterprise should capitalize the human resources and include them in intangible assets for amortization by year .

他对待慈善事业的态度犹如对待股票：认真评估投入资本的有价回报。

He evaluates charities the same way he looks for stocks : value for money , return on invested capital .

分析了中外合资经营企业投入资本存在的投资结构不合理。

Legal Review on Merger and Acquisition of Domestic Enterprises Assets by Foreign Investors in the Form of Joint Venture ;

投入资本、技成果、业管理与服务性劳动能否创造价值？

Can value be created by inputting capital , science and technological achievements , management , and service type labor ?

需要投入资本来使用云服务的身份管理解决方案和这种转换无关。

An identity management solution that requires making a capital investment to use a cloud service does not reflect this shift .

第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。

Article 43 Invested capital , capital reserve , surplus reserve and undistributed profit shall be itemized and shown in financial statements .

归还投资时，无论采用哪种归还方式，其实质都是投资者投入资本的减少。

When the investment is returned , no matter in which way , the investors ' capital in investment reduces in essence .

企业经营管理目标为经济效益最大化，这是现代企业制度要求投入资本实现保值增值所决定的。

Enterprise manage management objectives maximize for economic benefits , this system of modern enterprise require invest capital realizing value preserving and appreciation determine .

建议出台新的政策由国家投入资本金、减轻税负，控制在销售值的10%以内。

The proposal about issue new policy including state investment , reducing tax payment to10 % of sales revenue of the products is put forward .

去年，该公司投入资本的回报率接近25%，对于一家具有净现金和较高营运资金要求的公司而言，这是一项相当大的成就。

Return on invested capital was nearly 25 per cent last year quite an achievement for a company with net cash and heavy working capital requirements .

但投入资本支持中国政策目标的外资银行明白，假以时日，它们会有得到回报的公平机会。

But foreign banks that put capital to work in support of policy objectives know they stand a fair chance of being rewarded , in time .

它只是投入资本的一部分，在资产负债表上，它将与股本相加以反映缴入资本总额。

It is part of the invested capital and it will be added to the capital stock in the balance sheet to show the total paid-in capital .

风电场需要更大尺寸的涡轮，制造商们被迫在竞争的市场中投入资本新的生产和研发。

With farms shifting toward larger turbine sizes manufacturers are being pushed into capital expenditure for new production and research and development in an already highly competitive market .

二是对损益表和资产负债表进行了适当的调整，消除了不同会计处理方法对税后净营业利润和投入资本数值的扭曲。

The second is proper adjustment on income statement and balance sheet , removing the distortion of different account dealings on profit of after-tax and input capital value .

其中，投入资本成本包括债务资本成本和权益资本成本，税后净营业利润则以企业财务报表为基础，通过对财务报表的数据进行调整和计算得出。

Among them , the investment cost includes the debt capital cost and equity capital , NOPAT bases on the financial report of company after being adjusted and computed .

对股东而言，对公司投入资本，期待获取回报；对公司而言，在谋求自身发展的同时，也必须为股东提供回报。

As for shareholders , who invest capital to companies , want to get profit . As for companies , which keep continual development , must bring stockholder a investing return .

普通股孤本属于投入资本，它被看作是公司的永久资本，因为股东不能抽回自己的本金。

Common stock is paid-in capital . It is regarded as the perma - nent capital of the business because it is not subject to with - drawal by the stockholders .