收益性英文

会计核算的基本原则:1、真实性原则。它是指会计核算要客观如实地反映经济业务、财务状况和经营成果，要以实际发生的经济业务为依据。真实性是对会计信息最重要的质量要求。 2、实质重于形式原则。实质重于形式原则是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据。 3、可比性原则。它是指会计指标应当口径一致，相互可比，所以会计核算应当按照规定的会计处理方式进行。可比性是衡量会计信息质量的一个重要标志。 4、一致性原则。它是指会计处理方法前后各期应当一致，不得随意变更。也就是说，同一会计信息不仅要求在企业之间可以比较，而且在同一企业的不同会计期间也要保持一致性。一致性与可比性一样，都是保证会计信息质量的重要原则。一贯性原则，是要求企业采用的会计政策在前后各期保持一致，不得随意改变。如果确有必要变更，应当将变更的原因和变化的情况及其对会计单位财务状况和经营成果的影响，在财务报告中加以说明。在会计核算中，会计处理方法的变更，往往会导致不同会计期间成本、收入等指标口径的不一致，影响会计信息的可比性，最终影响到会计信息的价值。坚持一贯性原则，不仅能够提高会计信息的使用价值，而且可以制约和防止企业通过变更会计方法人为地操纵成本、费用和利润等会计指标的行为。5、谨慎性原则，亦称稳健性原则。它是指企业在会计核算中应尽可能减少经营者的风险负担，办法是在符合会计政策的前提下应当考虑企业风险，尽量低估企业的资产与收益，对可能发生的损失与费用则要算足。谨慎性原则是市场经济的产物，在我国实行社会主义市场经济的情况下，实行谨慎性原则对于转换企业经营机制，扩大企业的财务决策权具有重要的意义。 6、相关性原则。它是指会计主体提供的会计信息必须符合国家有关部门进行宏观经济管理的要求，满足投资者、债权人了解企业的财务状况、经营成果和现金流量信息的要求并有助于他们作出正确的投资决策和信贷决策，满足企业内部经营管理当局加强内部经营管理的需要。 7、及时性原则。它是指会计核算应当及时进行，保证会计信息与所反映的对象在时间上保持一致，以免使会计信息失去时效。 8、清晰性原则。它是指会计记录和会计报表都应当清晰明了，便于理解和利用。清晰性原则对于会计信息的使用者来说是至关重要的，所以会计核算要尽量使会计信息通俗易懂，简单明了。 9、重要性原则。它是指可以根据会计信息对于使用者决策的影响程度来决定会计核算的精确程度及会计报表内容的详略程度，进而决定核算的工作量。 10、历史成本原则。它是指企业的各项财产物资应当按取得时的实际成本计价，物价如有变动，除有一般特殊规定外，不得调整其账面价值。按照此原则，企业的资产应以取得日期所费的成本作为入账和计价的基础，所以称为历史成本原则。历史成本不仅是一切资产取得据以入账的基础，而且是其以后分摊转为费用的基础。此原则在正常情况下，同样适用于负债、所有者权益。 11、配比原则。它是指收入与其相关的成本费用应当配比。当确定某一个会计期间已经实现收入之后，就必须确定与该收入有关的已经发生了的费用，这样才能正确确定该期间的损益。 12、权责发生制原则。它是指会计核算应当以权责发生制作为会计确认的时间基础，亦即费用或收入是否计入某会计期间，不是以是否在该期间内收到或付出现金为标志，而是依据收入是否归属该期间的成果，费用是否由该期负担来确定。权责发生制是一种记账基础，建立在该基础之上的会计模式可以正确地将收入与费用相配合，正确地计算损益。 13、划分收益性支出与资本性支出原则。它是指在会计核算中合理划分收益性支出与资本性支出。如果支出所带来的经济收益只与本会计期间有关，那么该项支出就作为收益性支出；如果支出的经济收益不仅与本会计期间有关，而且与几个会计期间有关，那么该项支出就是资本性支出。区分收益性支出与资本性支出的原则对于正确地确定某一会计期间的损益有着重要性的意义。

EPS是EarningsperShare的缩写，即每股收益，也称每股盈利，指公司净利润与其已发行股票数量的比率，是普通股股东每持有一股所能享有的企业净利润或需承担的企业净亏损。EPS用于确定公司相对于其他公司的实力以及跟踪绩效。将一家公司与其他公司进行比较时，更高的每股盈利被视为更强大的业务标志。在将某公司当业绩与其早期业绩进行对比时，EPS的增加，表明盈利能力提高。EPS下降，则说明公司盈利能力有下降。公司的EPS是用于评估业务和做出投资决策的最重要工具之一。投资者和分析师仔细分析每股盈利报告（通常是季度和年度财报），以衡量公司相对于预期收益的表现。

bondsBonds is government, financial institutions, industrial and commercial enterprises, directly to the society, to raise funds debt issuance, promised investors at certain interest rate according to the agreed terms pay interest and the creditor's rights and debts repaid vouchers. Bonds is the essence of debt certificate. Bonds between buyers and writers is a kind of relationship of creditor's rights debt, issuers namely the debtor, investors (bond holders) namely creditors. Bonds is a kind of securities. The interest is usually due to bonds determined beforehand, so bonds are fixed interest securities (a fixed-income securities). In the financial markets of developed countries and regions, bonds may be listed circulation. Thus, bonds contains the following four meanings: 1. Bond issuer (government, financial institutions, enterprise institution, etc) is funding the borrower; 2. The investors buy bonds are funds lending person; 3. The issuer (the borrower) need at certain periods servicing; 4. Bond is debt certificate, have legal effectiveness. Bonds between buyers and writers is a kind of relationship of creditor's rights debt, issuers namely the obligor, investors (or bond holders) namely creditors. Bonds as a creditor's rights debt obligation, and other securities are same, also be a kind of virtual capital, rather than real capital, it is economy operation of practical application of the real capital certificates. Bonds as an important means of financing and financial tools has the following features: (1) repay sex. Bonds are usually regulation have repaid deadline, the issuer must be repaid according to the agreed terms and pay interest. (2) liquidity. Bonds generally can be in circulation market free transfer. (3) security. Compared with stocks, bonds usually a fixed interest rate. Regulations No direct link with the enterprise performance, income is stable, less risky. In addition, in the enterprise bankruptcy, the holder of a bond holders enjoy priority in stock of enterprise surplus assets claims. (4) revenue. Bond's yield is mainly shown in two aspects: one is invest in bonds can give investors to bring regularly or irregularly interest income: two is investors can use bond price changes, trading bonds earn balance. Bonds sort: divided by issuing subject can be divided into: bond government bonds, financial bonds and company (enterprise) bonds; According to whether have secured with property, bonds may be divided into mortgage bonds and credit bonds. Bonds according to its shape can be classified into physical bonds, proof type bonds, JiZhangShi bonds. Whether by bonds will translate into company stocks, bonds can be divided into convertible bonds and not convert bonds. According to servicing way division can be divided into: zero coupon bonds, fixed rate bonds, floating rate bonds. According to whether can repay ahead, bonds can be divided into callable bonds and not redeem bonds. According to the plan breath way ChanLi bonds, compounding classification: bond, progressive rate bonds. Therefore, common bond has: the government bonds, host bonds, municipal bonds and zero coupon bonds.Government bondsGovernment Bonds (the Government issued subject is oxygen) Government. It refers to the financial department of the government or other agencies to raise money for government bonds issued, the name, including Treasury bills and bonds two kinds big. Issued by the ministry of finance is general Treasury bills, to compensate for fiscal imbalances; Bonds to raise money for the construction of a bond which is issued. Sometimes will both collectively referred to as bonds. Government bonds mainly from two respects inspect properties: first, viewed formally, government bonds is also a kind of securities, it has the general properties bond. Government bonds itself has the denomination, investors invest in government bonds, therefore, can achieve the interest of the government bonds have bonds general features. Second, look from the function, government bonds first is only government compensate for deficit means, but in modern commodity economy condition, government bonds to raise money, has become a government expanded the important means of public spending, and along with the development of financial market, gradually have financial goods and credit tools function, and become a national macroeconomic policy, implement macroscopical adjusting control tools. Government bonds are: 1, the characteristics of high safety. 2, liquidity is strong. 3, income is stable. 4, duty-free treatment. Local government Bonds (Local Treasury oxygen), refers to a country of Local government revenue Bonds issued by Local public institutions. Local government bonds generally used for traffic, communication, housing, education, hospitals and sewage treatment system construction of local public facilities such as. Local government bonds in the local government is the general tax ability as servicing guarantees.Input content has reached length limitationStill can input 1-9999 wordInsert the pictures to delete picture insert map video video map delete map insert【谢谢采纳】

一、 客观性原则(Objective Principle)二、 实质重于形式原则(substance over form)三、 相关性原则(relevance)四、 一贯性原则(Consistent Principle)五、 可比性原则(Comparability Principle)六、 及时性原则(timeliness)七、 明晰性原则八、 权责发生制原则(Accrual Basis)九、 配比原则(Matching Principle)十、 实际成本原则principle of historical cost十一、 划分收益性支出与资本性支出原则(distinguishment between capital expenditure and revenue expenditure)十二、 谨慎性原则(Conservatism Principle)十三、 重要性原则(Materiality Principle)

VC表示有很多，其中之一：VC即为维生素C，全程Vitamin C，又称L-抗坏血酸；一、维生素C又称抗坏血酸，是一种含有6个碳原子的酸性多羟基化合物，分子式为C6H8O6，分子量为176.1。二、天然存在的抗坏血酸有L型和D型2种，后者无生物活性。维生素C是呈无色无臭的片状晶体，易溶于水，不溶于有机溶剂。在酸性环境中稳定，遇空气中氧、热、光、碱性物质，特别是由氧化酶及痕量铜、铁等金属离子存在时，可促进其氧化破坏。氧化酶一般在蔬菜中含量较多，故蔬菜储存过程中都有不同程度流失。但在某些果实中含有的生物类黄酮，能保护其稳定性。