The main business income of the listed company shares the GDP of our country specific weight, from not enough 10% in 1996, have been up to 21.85% at 2003 year-ends.

It should reflect the sale of goods and services provided by the ratio of cash and its main business income.

它反映企业销售商品和提供劳务所得到的现金与其主营业务收入的比值。

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Access to relevant data from the financial reports released by listed companies, improved Cobb-Douglas production function, the share of contributions to the various elements of the assets of the main business revenue estimates.

从上市公司所发布的财务报告中获取相关数据，采用改进的柯布-道格拉斯生产函数，对各项要素资本对企业主营业务收入贡献的份额进行了测算。

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The methods mainly adopted for obtaining bank credits are falsified income, making use of related party transaction, control timing of recording in accounts and other income being classified as sales revenues.

「向银行贷款」动机下的手段主要有虚构收入、利用关联交易、会计入账期间之控制及其它收入改列主营业务收入；

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In the statistical sense, sales growth was not an important factor in enhancing profitability.

在统计意义上，主营业务收入增长并不一定是改善盈利能力的重要因素。

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Finance: 69 indices, including asset, liability, revenue of major activities, profits, value-added-taxes, intermediate industrial input, cash flow, etc.

财务状况：共69个指标，包括资产、负债、主营业务收入、利润、增值税、工业中间投入、现金流量等方面的指标。

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Estimated project cost of the pre-converted, 300 million yuan, the fifth main business income of up to 17 million yuan, the investment rate of return 27.53%.

预计项目前期的改建费用需要300万人民币，第五年主营业务收入可达1700万人民币，投资收益率27.53%。

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By year after the two years before the IPO, the IPO on the main business revenue growth and return on net assets within a period of four descriptive statistics and test of significance, proved the existence of the GEM IPO effect.

通过对主营业务收入增长率和净资产收益率在IPO前两年到IPO后一年的4个期间内的描述性统计和显著性检验，证明了我国创业板市场IPO效应的存在性。

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The profit sustainability of non-recurring gains and losses is far below the daily main business income for the enterprise.

而非经常性损益为企业带来利润的可持续性远远低于企业日常主营业务的收入。

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Industrial Enterprises above designated size: refer to all state-owned industrial corporations, and non-state-owned industrial enterprises with annual sales from principal activity of five million yuan or more.

规模以上工业企业法人：是指全部国有工业企业法人和年主营业务收入500万元及以上的非国有工业企业法人。

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This paper explores the effects of taxation on corporate financial policies in long-term equity investment from micro aspect.

本文从微观角度就税收在长期股权投资方面对公司财务政策的影响进行探索性研究。

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On the changes of long-term equity investment

浅谈长期股权投资的变化

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The Calculation Method Adopted in the Cost Method of Long-term Investment on Stocks

长期股权投资成本法的核算

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A Discussion on the Confirmation of Long Equity Investing

长期股权投资收益确认问题的探讨

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The Confirmation of Long-term Share Investing Gains in Working out the Cost

成本法核算时长期股权投资收益的确认

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A QUERY ON ENTERING THE FACE VALUE OF LONG-TERM STOCK INVESTMENT INTO ACCOUNTS-Discussing the application of fair and equitable concurrent values

对长期股权投资入账价值的质疑&兼论公允价值的应用

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The initial cost of a long-term equity investment obtained by making payment in cash shall be the purchase cost which is actually paid.

以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。

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Unrealized loss on market value decline of long-term equity investments

长期股权投资未实现跌价损失

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Analysis of accounting of long-term stockholder's equity investment in Enterprises

企业长期股权投资核算浅析

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In terms of long-term equity investment, cash dividend being approved but not issued is accounted as receivable item;

长期股权投资对取得时含有的已宣告但未发放的现金股利作为应收项目核算；

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Main Differences in the Old and New Accounting Standards Relating Long-term Equity Investment

新旧会计准则中有关长期股权投资会计处理的主要差异

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