The author has analyzed whether the product at a loss are cut-off or not,and make the right decisions to achieve sustainable development of enterprises.
现代企业应坚持科学发展观,依照现代管理会计的观点,对亏损产品是否停产进行实证分析后,作出正确的决策,实现企业可持续发展。
The article classifies the losses into four types:(positive and negative) premium-loss and(positive and negative) discount-loss.
文章以我国2004至2006年度A股亏损上市公司为研究对象,将其按照亏损的程度和性质区分为(正、负)溢价型亏损和(正、负)折价型亏损四种类型,实证检验的结果表明,正溢价型亏损公司的股票价格不仅受到亏损信息的负面影响较大,而且还与投资者对公司可能发生的卖壳、重构、高管变更等题材面事件的预期收益显著相关;负溢价型亏损公司是否有较大项目的投资或研发费用支出等信息对其股价的影响较大;正折价型亏损公司的股票价格受到亏损信息的正面影响较为显著,同时,公司的净资产、资产内部调整事件等因素对其股票价格的影响也较大;负折价型亏损公司的股价主要受到公司的净资产、清算价值的影响。
The article classifies the losses into four types:(positive and negative) premium-loss and(positive and negative) discount-loss.
文章以我国2004至2006年度A股亏损上市公司为研究对象,将其按照亏损的程度和性质区分为(正、负)溢价型亏损和(正、负)折价型亏损四种类型,实证检验的结果表明,正溢价型亏损公司的股票价格不仅受到亏损信息的负面影响较大,而且还与投资者对公司可能发生的卖壳、重构、高管变更等题材面事件的预期收益显著相关;负溢价型亏损公司是否有较大项目的投资或研发费用支出等信息对其股价的影响较大;正折价型亏损公司的股票价格受到亏损信息的正面影响较为显著,同时,公司的净资产、资产内部调整事件等因素对其股票价格的影响也较大;负折价型亏损公司的股价主要受到公司的净资产、清算价值的影响。
The Rationality That Continue to Produce The Product of the Deficiency;
浅析“继续生产亏损产品合理性”的不合理性
The enterprise which has been operating in the red has decided to swith to other production.
那家亏损企业决定转产。
the discontinuation of our loss-making products
我们的亏本产品的停产.
Didcussion about reform of construction price based on analyzing deficit of construction enterprise;
从建筑施工企业的亏损探讨建筑产品计价的改革
Some enterprises that were originally engaged in inefficient repetitive production with high production costs, overstocked products, or even great loss, have gained vitality from specialized production.
一些原来效率低、成本高、产品积压甚至亏损的重复生产企业,在专业化生产下获得了生机
Subsidy is provided to severe loss-making State-owned enterprises due to either fixed price of the products they produce or the increasing cost of exploitation of the resources.
补贴提供给由于其生产的产品价格固定或资源开发成本上涨而严重亏损的国有企业
He has sunk the greater part of his property in speculation.
他在投机买卖中亏损了大部分财产。
monetary loss on noncurrent monetary assets
非流动货币资产的货币亏损
The company balance sheet for 1992 show a substantial loss
1992年公司资产负债表显示有大的亏损
Allow money-losing enterprise to merger
允许亏损企业兼并或破产
For example, the iron and steel products of the Wuhan Iron and Steel Company are in demand in foreign markets.However, according to the current international price for iron and steel, for every ton exported, we suffer a 40 yuan loss.
比如,武钢的产品可以出口,但是按照现在的国际价格,每一吨要亏损四十元。
"The Chinese and foreign parties shall share earnings or products, undertake risks and losses in accordance with the agreements prescribed in the contractual joint venture contract."
中外合作者依照合作企业合同的约定,分配收益或者产品,承担风险和亏损。
Dish because manage,deficient meaning is with the operation failure causes fixed assets loss.
盘亏的意思就是由于经营和操作失败造成固定资产亏损。
Analysis on Citicpacific's Huge Loss on FX Derivatives Investment and Its Implications
中信泰富外汇衍生品投资亏损案例分析与启示
The company balance sheet for 1993 show a substantial loss.
该公司1993年资产负债表表明该公司亏损严重。
(b) subsidies to cover operating losses sustained by an industry;
(b)用以弥补一产业承受的经营亏损的补贴;
His business is failing; he's mortgaged all his assets to try to save it.
他的企业在亏损, 他抵押了所有资产企图挽救它。
An Empirical Research on the Asset Impairment Policy of Loss Listed Companies in China;
中国亏损上市公司资产减值政策实证研究