营业资产

本文主要以营业资产收益率（CROA）作为绩效指标，同时辅以净资产收益率、市净率等指标，并分行业进行研究。

With the operating return on assets ( CROA ) as performance indicators , supplemented by return on equity ( ROE ), Price to book ratio ( P / B ) and other indicators , this paper carried on the research by industry .

但将保险业营业、资产或负债转让于其它保险业，或与其它保险业合并时，应报经主管机关核准。

However , approval from the competent authority shall be obtained before transfer of operations , assets , or liabilities of the insurance enterprise to other insurance enterprises or merger with other insurance enterprises .

我国根据企业从业人员、营业收入、资产总额等指标，将中小企业划分为中型、小型、微型三种类型。

According to the enterprise of employees , revenue , total assets , and other indicators , China classifies the SME as medium , small and micro .

（五）公司营业用主要资产的抵押、出售或者报废一次超过该资产的百分之三十；

The mortgaging , selling , and scrapping of a company 's principal business property that exceeds one ? third of the company 's property at one time ;

该委员会表示，嘉汉林业及其前管理人员“从事了大量欺骗性和不诚实的”行为，以便“用误导性方式夸大”公司的营业收入和资产规模。

It said that Sino-forest and former members of its management had " engaged in numerous deceitful and dishonest " actions to cause revenues and assets to be " fraudulently overstated " .

指目前未供营业上使用之资产。

Assets not under operating use currently .

投入变量定义为：利息支出、营业费用、固定资产折旧、实收资本；产出变量定义为：利息收入、税前利润。

Input Variables : interest expense , operation expense , asset discount , owner capital .

营业外收入和资产减值损失作为解释变量，构建起回归方程来检验公允价值计量对上市公司盈余管理行为的影响。

Then we build regression equation to test the effects of fair value measurement on earnings management of listed companies .

流动负债／总资产比率对营业利润／总资产和总资产收益率有显著负的影响；

Current liability / total assets has remarkable negative influence on the operating profit / total assets and return on total assets ;

现代营业理论认为，商事营业资产是由一系列的单独财产和事实关系构成的有机统一体，这个统一体并不等于各个单独财产的简单相加，而是一个具有整体性营运价值的有机体系。

According to modern theory of business , enterprise consists of a series of separate property and commercial facts , which is not equal to simple summation of these elements , but a system of going concern values .

舞弊公司的资产规模普遍偏小；营业收入、每股收益、营业利润率、资产收益率等指标明显偏低。

The asset sizes of the fraud companies relatively small , and the income indexes , such as business income , earnings per share , operating profit ratio , return on assets , are obviously low .