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哈喽哈哈

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2021-02-10

$恒大汽车(00708)$$蔚来(NIO)$$特斯拉(TSLA)$对比下特斯拉蔚来理想小鹏的新车计划，不得不佩服许老板的吹逼能力，一辆车没有，九辆车的图已经p出来了，马斯克都不敢这么干…

2020-05-19

$哔哩哔哩(BILI)$这个增长有点吓人！

2020-12-17

$爱奇艺(IQ)$获利比例0%……也是开眼界了

2021-03-18

1.7今天已经到了[捂脸]

抱歉，原内容已删除

2021-02-06

同感，加息的利空只要能被经济向好的利多消化，美股是不会跌的

抱歉，原内容已删除

2021-01-08

这篇文章不错，转发给大家看看

抱歉，原内容已删除

2020-10-11

赞！

@复兴计划:GAAP和Non-GAAP的区别，看这一篇就够了！

2020-08-19

这篇文章不错，转发给大家看看

抱歉，原内容已删除

2020-07-02

这篇文章不错，转发给大家看看

抱歉，原内容已删除

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href=\"https://laohu8.com/S/IQ\">$爱奇艺(IQ)$</a>获利比例0%……也是开眼界了","listText":"<a 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Accepted Accounting Principles是一般公认会计原则，1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。 US GAAP：指美国的现行会计准则。 Non-GAAP：GAAP简单来说就是通用会计准则，在美国上市，接受的就是用GAAP来做帐和出具财务报告。而Non-GAAP则指企业在GAAP基础上自行“加工”后的财务报表，为的是“更好”的体现公司实际经营状况。 文章转载自“财经” Non-GAAP主要调整内容有三项： 1.股权激励 巨额的期权费用是许多处于高增长模式的科技公司和大型互联网公司的通病，将其算入损益表后，基本都是呈现亏损。为了解决这个“问题”，这些高新技术公司往往会在财报中单列出意向调整后的利润（Non- GAAP净利润），美名其曰“数据修正”，其本质就是利用股权激励“调 节利润”。股权激励实质上是公司管理战略的一种，用公司股票或者期权来补偿或者奖励员工的劳动。在进行会计计量时，给予员工股权激励会扩大公司的股本，为了报表的平衡需要从利润表中扣除该部分股权激励的金额，但是在财报当期并没有发生实质性的现金流动，因此该项非现金损益的衡量影响着非GAAP计量的结果。围绕该项股权激励的会计处理， 费用化的经济后果是企业当期盈利出现较为大幅度的下降，直接影响当期财务绩效，但是如何进行该项非现金损益费用化的计量也是矛盾所在。2004年，美国财务会计标准委员会（FASB）修订了股票薪酬会计准则 《SFAS No.123（2004年修订）： 以股份为基础的支付》，规定采用公允价值法计量股权激励成本并进行费用化处理。因此投资者在关注企业财报时尤其要关注该项非现金损益的增减变动。 2.折旧及摊销 根据会计准则，营业收入减营业成本减各项费用可以计算得出净利润，但对净利润","listText":"GAAP：Generally Accepted Accounting Principles是一般公认会计原则，1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。 US GAAP：指美国的现行会计准则。 Non-GAAP：GAAP简单来说就是通用会计准则，在美国上市，接受的就是用GAAP来做帐和出具财务报告。而Non-GAAP则指企业在GAAP基础上自行“加工”后的财务报表，为的是“更好”的体现公司实际经营状况。 文章转载自“财经” Non-GAAP主要调整内容有三项： 1.股权激励 巨额的期权费用是许多处于高增长模式的科技公司和大型互联网公司的通病，将其算入损益表后，基本都是呈现亏损。为了解决这个“问题”，这些高新技术公司往往会在财报中单列出意向调整后的利润（Non- GAAP净利润），美名其曰“数据修正”，其本质就是利用股权激励“调 节利润”。股权激励实质上是公司管理战略的一种，用公司股票或者期权来补偿或者奖励员工的劳动。在进行会计计量时，给予员工股权激励会扩大公司的股本，为了报表的平衡需要从利润表中扣除该部分股权激励的金额，但是在财报当期并没有发生实质性的现金流动，因此该项非现金损益的衡量影响着非GAAP计量的结果。围绕该项股权激励的会计处理， 费用化的经济后果是企业当期盈利出现较为大幅度的下降，直接影响当期财务绩效，但是如何进行该项非现金损益费用化的计量也是矛盾所在。2004年，美国财务会计标准委员会（FASB）修订了股票薪酬会计准则 《SFAS No.123（2004年修订）： 以股份为基础的支付》，规定采用公允价值法计量股权激励成本并进行费用化处理。因此投资者在关注企业财报时尤其要关注该项非现金损益的增减变动。 2.折旧及摊销 根据会计准则，营业收入减营业成本减各项费用可以计算得出净利润，但对净利润","text":"GAAP：Generally Accepted Accounting Principles是一般公认会计原则，1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。 US GAAP：指美国的现行会计准则。 Non-GAAP：GAAP简单来说就是通用会计准则，在美国上市，接受的就是用GAAP来做帐和出具财务报告。而Non-GAAP则指企业在GAAP基础上自行“加工”后的财务报表，为的是“更好”的体现公司实际经营状况。 文章转载自“财经” Non-GAAP主要调整内容有三项： 1.股权激励 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Non-GAAP：GAAP简单来说就是通用会计准则，在美国上市，接受的就是用GAAP来做帐和出具财务报告。而Non-GAAP则指企业在GAAP基础上自行“加工”后的财务报表，为的是“更好”的体现公司实际经营状况。 文章转载自“财经” Non-GAAP主要调整内容有三项： 1.股权激励 巨额的期权费用是许多处于高增长模式的科技公司和大型互联网公司的通病，将其算入损益表后，基本都是呈现亏损。为了解决这个“问题”，这些高新技术公司往往会在财报中单列出意向调整后的利润（Non- GAAP净利润），美名其曰“数据修正”，其本质就是利用股权激励“调 节利润”。股权激励实质上是公司管理战略的一种，用公司股票或者期权来补偿或者奖励员工的劳动。在进行会计计量时，给予员工股权激励会扩大公司的股本，为了报表的平衡需要从利润表中扣除该部分股权激励的金额，但是在财报当期并没有发生实质性的现金流动，因此该项非现金损益的衡量影响着非GAAP计量的结果。围绕该项股权激励的会计处理， 费用化的经济后果是企业当期盈利出现较为大幅度的下降，直接影响当期财务绩效，但是如何进行该项非现金损益费用化的计量也是矛盾所在。2004年，美国财务会计标准委员会（FASB）修订了股票薪酬会计准则 《SFAS No.123（2004年修订）： 以股份为基础的支付》，规定采用公允价值法计量股权激励成本并进行费用化处理。因此投资者在关注企业财报时尤其要关注该项非现金损益的增减变动。 2.折旧及摊销 根据会计准则，营业收入减营业成本减各项费用可以计算得出净利润，但对净利润","text":"GAAP：Generally Accepted Accounting Principles是一般公认会计原则，1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。 US GAAP：指美国的现行会计准则。 Non-GAAP：GAAP简单来说就是通用会计准则，在美国上市，接受的就是用GAAP来做帐和出具财务报告。而Non-GAAP则指企业在GAAP基础上自行“加工”后的财务报表，为的是“更好”的体现公司实际经营状况。 文章转载自“财经” Non-GAAP主要调整内容有三项： 1.股权激励 巨额的期权费用是许多处于高增长模式的科技公司和大型互联网公司的通病，将其算入损益表后，基本都是呈现亏损。为了解决这个“问题”，这些高新技术公司往往会在财报中单列出意向调整后的利润（Non- GAAP净利润），美名其曰“数据修正”，其本质就是利用股权激励“调 节利润”。股权激励实质上是公司管理战略的一种，用公司股票或者期权来补偿或者奖励员工的劳动。在进行会计计量时，给予员工股权激励会扩大公司的股本，为了报表的平衡需要从利润表中扣除该部分股权激励的金额，但是在财报当期并没有发生实质性的现金流动，因此该项非现金损益的衡量影响着非GAAP计量的结果。围绕该项股权激励的会计处理， 费用化的经济后果是企业当期盈利出现较为大幅度的下降，直接影响当期财务绩效，但是如何进行该项非现金损益费用化的计量也是矛盾所在。2004年，美国财务会计标准委员会（FASB）修订了股票薪酬会计准则 《SFAS No.123（2004年修订）： 以股份为基础的支付》，规定采用公允价值法计量股权激励成本并进行费用化处理。因此投资者在关注企业财报时尤其要关注该项非现金损益的增减变动。 2.折旧及摊销 根据会计准则，营业收入减营业成本减各项费用可以计算得出净利润，但对净利润","images":[],"top":1,"highlighted":1,"essential":2,"paper":2,"likeSize":0,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/990436509","isVote":1,"tweetType":1,"viewCount":0,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0},"isVote":1,"tweetType":1,"viewCount":1413,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0},{"id":970409131,"gmtCreate":1597847520523,"gmtModify":1704216993279,"author":{"id":"3496814430550130","authorId":"3496814430550130","name":"哈喽哈哈","avatar":"https://static.tigerbbs.com/6255c3cf823ccd4b6ab9429cdc1387fc","crmLevel":1,"crmLevelSwitch":0,"followedFlag":false,"authorIdStr":"3496814430550130","idStr":"3496814430550130"},"themes":[],"htmlText":"这篇文章不错，转发给大家看看","listText":"这篇文章不错，转发给大家看看","text":"这篇文章不错，转发给大家看看","images":[],"top":1,"highlighted":1,"essential":1,"paper":1,"likeSize":0,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/970409131","repostId":"1169054608","repostType":4,"isVote":1,"tweetType":1,"viewCount":1708,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0},{"id":940321664,"gmtCreate":1593687877558,"gmtModify":1704202846489,"author":{"id":"3496814430550130","authorId":"3496814430550130","name":"哈喽哈哈","avatar":"https://static.tigerbbs.com/6255c3cf823ccd4b6ab9429cdc1387fc","crmLevel":1,"crmLevelSwitch":0,"followedFlag":false,"authorIdStr":"3496814430550130","idStr":"3496814430550130"},"themes":[],"htmlText":"这篇文章不错，转发给大家看看","listText":"这篇文章不错，转发给大家看看","text":"这篇文章不错，转发给大家看看","images":[],"top":1,"highlighted":1,"essential":1,"paper":1,"likeSize":0,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/940321664","repostId":"1133231102","repostType":4,"isVote":1,"tweetType":1,"viewCount":1279,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"CN","totalScore":0}],"lives":[]}