本年度盈餘 的英文怎麼說

中文拼音 [běnniándùyíngyú]
本年度盈餘 英文
surplus for this year
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 年 : Ⅰ名詞1 （時間單位） year 2 （元旦或春節） new year 3 （歲數; 年紀） age 4 （一生中按年齡劃分的階...
  • 度 : 度動詞[書面語] （推測; 估計） surmise; estimate
  • 盈 : Ⅰ動詞1. （充滿） be full of; be filled with 2. （多出來;多餘） have a surplus ofⅡ名詞（姓氏） a surname
  • 餘 : Ⅰ同「余」Ⅰ-Ⅳ1. Ⅱ名詞（姓氏） a surname
  • 本年度 : this year; the current year; the present year
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  1. Is it due to the decline of auditing quality, or providing nonstandard uncensored auditing opinion to change the auditor ? is the changing of auditor will influence the auditing quality ? if it is true, what is the potential explanation ? for the attention of above - mentioned problem, this thesis attempt to test some samples of auditor changing in chinese stock market, to find the underlying signification of the changing auditor event, and the effect on the auditing quality

    出於對上述問題的關注，本文試圖對我國證券市場中的若干審計師變更樣本進行檢驗，以便發現審計師變更事件的潛在含義，以及其是否對審計質量產生影響。本文以盈餘管理為橋梁，通過2001 - 2004年度上海a股數據檢驗審計師變更與審計質量的相關性問題。最後得出的結論是審計師變更能在一定程度上會影響審計質量。
  2. Faced with this situation, in the corporate governance structure of the west introduced the system of independent directors china ' s listed companies since august 21, 2001, the china securities regulatory commission promulgated the " on the establishment of independent directors of listed companies in the guidance system ", marks the beginning of our independent directors in listed companies to implement the system. 。 introduction of the system of independent directors of listed companies, mainly in view of the existence of our company ' s management structure is too centralized, decentralized and public shareholders too weak force ; control of the controlling shareholders, led to the independence is not strong, decision - making, oversight functions properly ; the board of supervisors fail to controlling shareholders, supervision of the board of serious adverse internal control phenomenon

    獨立董事是英美公司治理模式的特色制度，其在制衡控股股東或內部人的控制權濫用，捍衛董事會的獨立性，促進公司可持續發展以及保障股東整體利益等方面卓有成效。獨立董事制度已經實施多年，獨立董事已經擺脫當年設立時勢單力薄的劣勢，在現階段能對上市公司進行有力的決策干預，其干預的成效如何，本文用實證的觀點去看待獨立董事制度對中國上市公司盈餘方面的影響，從而揭示獨立董事制度發展多年以來的成效，並根據時代發展，提出需要改進的地方
  3. It also has real necessity to our country. this article focuses on the difference between profits after taxation of the dual annual reports, audited by native or foreign cpas separately, of the ab listed companies, as a cut - in point to assess the quality of the native accounting information. the whole article will be spread out in five dimensions, including comprehensive view, inter - sector comparison, cause research, dynamic analysis and inter - market comparison, discussing about the characteristics of the differences between the profit data disclosed in the native annual reports and that required by the international standards and the bottleneck of the quality limits of our accounting information

    本文以1998 2000年ab股公司年報境內外審計后的稅后凈利差異作為研究國內會計信息質量的切入點，分總量、行業、致因、動態分析、兩市比較五個維度，集中探討了我國會計盈餘數字與國際標準之間差異的分佈特徵及制約我國會計信息質量的瓶頸所在，對于牽涉較廣機制層面的根源，本文只做簡單的評述，而將文章的重點放在對差異本身的特點與制度層面的分析。
  4. Afterwards, we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000, as the studying sample, and the listed company which is drawn the standard auditing opinions, as the controlling sample. through linear return and logistic return analyse, we verify that there are the phenomenon of earnings management in china ' s listed company, on the other hand, we have found the general accounting meanings of earnings management

    隨后，我們又以2000年度被注冊會計師出具了非標準無保留意見的上市公司作為研究樣本，同時選取了同樣數量的被出具標準無保留意見的上市公司作為控制樣本，通過線性回歸分析以及logistic回歸分析的手段，一方面我們驗證發現了我國上市公司中存在的盈餘管理現象，另一方面我們也發現了上市公司經常採用的利潤操縱手段。
  5. For example, the after - tax profits of south korea ' s samsung in the first half of 2004 ( april to september ) reaches 5. 8 trillion won ( about us $ 5. 2 billion ), which equals to the after - tax total value of 49 japanese electrical home appliances manufacturers that have released their interim reports

    比如韓國三星電子2004上半年度（ 4 9月）的稅后盈餘就高達5 . 8兆韓元（約52億美元） ，相當于已公布半年報的49家日本家電廠商的稅后盈餘總額。
  6. The consolidated deficit will also gradually decline, and a surplus of 6 billion will be recorded in 2008 - 09, equivalent to 0. 4 per cent of gdp

    綜合帳目的赤字亦會逐年遞減，並於二八九年度錄得60億元盈餘，相等於本地生產總值的百分之零點四。
  7. The consolidated deficit will also gradually decline, and a surplus of $ 6 billion will be recorded in 2008 - 09, equivalent to 0. 4 per cent of gdp

    綜合帳目的赤字亦會逐年遞減，並於二八九年度錄得60億元盈餘，相等於本地生產總值的百分之零點四。
  8. For the current fiscal year ending this month, our budget surplus is an astounding 5. 8 % of our gdp

    截至一九九八年三月止的本財政年度，我們的財政盈餘更達本地生產總值5 . 8的異常高水平。
  9. For the current fiscal year ending this month, our budget surplus is an astounding level of 5. 8 % of our gdp

    截至一九九八年三月的本財政年度，我們的財政盈餘更達本地生產總值5 . 8的異常高水平。
  10. The percentage of the special reserve set aside each year as referred to in the preceding paragraph shall be designated by the commission depending on profitability

    前項特別盈餘公積每年提列之比率，由本會視其盈餘狀況在所列幅度內指定之。
  11. How does the accounting information express their value - relevance ? these questions are important not only for academic scholars but for investors in the securities markets. in order to answer these questions, the thesis uses " feltham - ohlson valuation model " as the theoretical framework and selects book value ( bv ) and net earnings ( e ) as proxies of accounting information to do research

    本文選擇「帳面凈資產」和「會計盈餘」數據作為公開會計信息的代表，運用「費森?奧爾森估值模型」分析凈資產倍率和市盈率的性質，並用我國a股市場上市公司1994 ? 98年股價數據和1993 ? 97年年度報告會計數據檢驗這兩個比率的投資決策有用性，以求較深入地回答上述問題。
  12. For four consecutive financial years, there was a deficit in the recurrent account - recurrent expenditure exceeding recurrent revenue - while hong kong has been accustomed to a significant surplus on the recurrent account big enough to finance a large part of capital expenditure

    本港連續4個財政年度出現經常帳赤字即經常性支出超過經常性收入，而過去香港一直都有大筆經常帳盈餘，足以應付大部分資本支出。
  13. In my opinion the financial statements give a true and fair view of the state of affairs of the legal aid services council as at 31 march 2003 and of its surplus for the year then ended

    意見本人認為，上述財務報表足以真實而公正地顯示法援局於二零零三年三月三十一日結算時的財務狀況，以及該年度終結時的盈餘。
  14. In my opinion the financial statements give a true and fair view of the state of affairs of the legal aid services council as at 31 march 2005 and of its surplus for the year then ended

    本人認為，有關財務報表真實而公正地顯示法律援助服務局截至二零零五年三月三十一日止年度的財務狀況，以及該年度終結時的盈餘。
  15. We can do all that, and still expect to achieve a budget surplus for the year

    我們有能力完成上述所有目標，且能在本年度達致財政預算盈餘。
  16. The thesis analyzes the sample distribution through quantificational and statistical way and hypothesis tests. the thesis discusses the mechanism that leads to the earning management of listed companies and the way through which the earning management come true. the thesis also proposes some suggestion about building up the securities business in our country

    本文採用實證研究的方法，選擇中國a股上市公司1998 ? 2000年度的凈資產收益率（ roe ）作為研究對象，對樣本分佈進行了定量的統計分析和假設檢驗，從理論和實踐相結合的角度系統地論述了上市公司盈餘管理形成的機制和實現方式，並對如何進一步健全我國證券市場提出了若干建議。
  17. This is the first time since 19992000 that the consolidated account has recorded a surplus, and is mainly due to lower - than - expected expenditure and higher - than - expected revenue this year, capital revenue in particular

    。這是自一九九九二年度以來綜合帳目首次出現盈餘。出現盈餘的主因是本年度的開支較預期少，而收入，特別是非經營收入，則較原先估計為高。
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