lity Monitor, 2003.(亦见标准普尔500会计信息质量监控,2003年)* Compares GAAP to operating earnings; difference one-time criteria.比较公认会计准则经营的收益差额从* Employee stock option expenses are deducted from operating earnings.员工股票期权开支的营业利润中扣除。* Assumed pension asset returns are adjusted to market value times interest or discount rate.假设对退休金资产回报的市场价值按利率或贴现率调整。* Health-care costs are inflation-adjusted if reported to be 300 basis points higher than weighted average forecasted by S&P panies.卫生保健费用通货膨胀调整,如果报道为300个基点,是标准普尔500家公司预计加权平均水平。Р在8种模型中用到的51个标准计量指标中,只有8个(收购;纯收入运营现金流;员工股票期权,经营的收益;养老保险基金支出,研发支出;股票回购/发行;和纳税率百分比)是两种模型共同用到的,只有2个(毛利率和一次性项目)是三种模型中都用到的。第一步,那么,是建立一个盈利的质量标准的定义。One of the objectives of FASB's Conceptual Framework is to assist investors in making investment decisions, which includes predicting future earning
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