本年盈餘 的英文怎麼說

中文拼音 [běnniányíngyú]
本年盈餘 英文
surplus for the 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...
  • 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
  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. The answer may be " profit ", " after - tax profit ", " earned surplus ", " capital surplus ", " capital ", and so on

    首先是強制提取法定盈餘公積金，每年從稅后利潤中提取10 ，直致達到注冊資本50時，方可不再提取，比例很高。
  3. 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
  4. In 1998 and 1999, the nitrogen surplus of vegetable field were 126. 59 % and 154. 29 %, while wheat / maize field balanced, the other land use had a little surplus

    就n平衡而言，蔬菜在1998年和1999年分別盈餘126 . 59和154 . 29 ，小麥玉米田基本平衡，其它土地利用方式略有盈餘。
  5. The revolving fund, including the original loan capital of $ 2, 750, 000 and accumulated surplus derived therefrom, and injections from the government for flu under the livestock waste control scheme, special loan schemed for poultry farmers affected by avian flu and mariculturists affected by red tide, stood at $ 56, 817, 282 as at 31 march 2001

    這是一項循環再借的基金，截至二年三月三十一日包括原有2 ， 750 ， 000元資本的累積盈餘，以及政府額外注入，以協助受禽畜廢物管制計劃、禽流感及紅潮事件影響的農民及漁民的款項，令共滾存56 ， 817 ， 282元
  6. 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。
  7. At least until 2001, surpluses on the current account and fdi were offset by other capital outflows

    在2001年之前，經常帳戶盈餘和外國直接投資至少被其他資本流出所抵消。
  8. 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。
  9. 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。
  10. 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。
  11. 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。
  12. 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。
  13. 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。
  14. 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。
  15. 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。
  16. 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。
  17. Chapter five is the classification of the roe ( the rate of return on the owner ' s equity ) of the public - offering companies froml997 to 1999, and then a conclusion is drawn on the 10 % and 6 % of roe : the heavily - populated numbers of roe have something to do with the regulatory policies. the last chapter is three suggestions in policies put forward by the former discussion on roe. earnings management does exist

    本章著眼于對我國上市公司基於配股權的盈餘管理的研究：通過對1997年到1999年掛牌交易的上市公司的凈資產收益率進行分類，發現了凈資產收益率的「 10現象」和「 6現象」 ：即上市公司凈資產收益率的密集區與證監會在1996年初和1999年初修改上市公司配股權存在趨同性。
  18. Some foreign literatures use the samples of our capital market, but the data is before 2000. however, there is something new after 2000. there are fewer national literatures investigating the timeliness of the annual announcements. after the comparisons and estimations of the foreign and national literatures, our sample consists of announcements between 1997 and 2004 and we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements and the interaction effect between them. the sample consist the announcements after 2000 and we consider our special background too, so it is more applicable to the chinese environment

    本文研究發現在審計意見相同的情況下，有負的未預期盈餘的公司比有正的未預期盈餘的公司公布年報的時間要晚;而在未預期盈餘的性質相同的情況下，沒有得到標準審計報告的公司比得到標準審計報告的公司公布年報的時間要晚;而且不僅未預期盈餘的方向會影響公司公布年報的時間，未預期盈餘的大小也會影響公司公布年報的時間;未預期盈餘和審計意見的類型存在相關關系;公司的股權性質也會影響公司公布年報的時間。
  19. The empirical research in em forthers the acaden1ic thoughts of accrual - basis accounting, hastens the development of generally accepted accounting principles, and enriches the research measures in empirical accounting lots of literatures on em have been reported rece11tly however, researcheres have n ' t reached the consensus in most issues in this fieid much of the controversy over the interpretation of the literature ' s tindings is due to the extensive use of aggregate accruals models that mostly origil1ated from jones mode1 given the limlted theory, we have of how accruals behave in the absence of discretion, the task of identifying and controlling for potentially correlated o111itted variables is daunting indeed an alternative to study aggregate accruals is the 111ethodology for identifying earnings management developed by burgstahler and dichev ( l997 ) based on the distribution of earnings after management however, this measure is flawed by its silence about the form and extent of earnings management my dissertation intends to bridge the traditional aggregate accruals models and the new earnings distribution method, which is the first aim of this paper there is no doubt that earnings management is more rampant in china when compared with what has been documented for the west, since china ' s accounting standards are much too incomplete to of lbr clear guida11ce on many accounting transactions

    文章首先指出了研究盈餘管理的三種方法各自的優點及不足，然後創造性地發展了前人的研究手段，在傳統的瓊斯模型及新的盈餘分佈方法之間找到了溝通的橋梁，並建立了一個嶄新的模型：瓊斯?閾值模型。通過對美國18 ， 160家上市公司在1980 - 1999的20年間的40餘萬觀測樣本的實證研究表明，美國上市公司與我國上市公司一樣也存在著以獲取正盈餘及維持近期業績為目的的盈餘管理；公司經理人員使用可操縱性應計利潤為其管理盈餘的手段；經理人員因追求正盈餘或試圖維持近期業績而管理盈餘時體現出不同的行為方式。對美國上市公司的成功運用，證明我們的新模型在判斷盈餘管理存在與否、手段如何、動機怎樣等方面均比目前正在學術界流行的盈餘分佈法具有更強的檢測能力。
  20. 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。
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