How to evaluate quality of earnings?

如何对盈余质量进行评价？

Alongside earnings growth, there is of course the quality of earnings.

除了盈利增长，当然还有盈利质量。

Now, however, the focus is as much on the quality of earnings as on the timing and magnitude of a recovery.

现在，公司收益的质量和复苏的时间与程度同样是人们关注的焦点。

I would like to see Banks that are considered safe and attractive from the point of the investors, which probably means less leveraged and sophisticated and more stable in quality of earnings.

这大概就意味着更少的杠杆产品和更多的简单产品，真正让银行对股东能有稳定的回报。

Opponents of the practice of booking such gains worry that they erode earnings quality and possibly open a new way for executives to massage earnings.

反对记入此类所得的人担心，这会导致收益质量的下降，并可能让公司高管找到一条操纵收益的新途径。