法定盈餘 的英文怎麼說

中文拼音 [fǎdìngyíngyú]
法定盈餘 英文
legal surplus
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 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
  • 法定 : legal; statutory法定安培 legal ampere; 法定貶值 official devaluation; 法定標準 statutory standard...
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  1. 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。
  2. Upon the issue by the company of a share without par value, if an amount is stated in the memorandum to be authorized capital represented by such shares then each share shall be issued for no less than the appropriate proportion of such amount which shall constitue capital, otherwise the consideration in respect of the share constitutes capital to the extent designated by the directors and the excess constitutes surplus, except that the directors must designate as capital an amount of the consideration that is at least equal to the amount that the share is entitled to as preference, if any, in the assests of the company upon liquidation of the company

    公司發行無面值股票后，如果在備忘錄中載明一個金額，該金額為此類股票代表的法定資本，則每隻股票應以不低於構成資本的金額的適當比例發行，否則股票發行的對價以董事指定的金額大小為準構成資本，超額部分則構成盈餘；除非董事必須指定對價的一個金額作為資本，該金額至少應等於公司清算時股票在公司資產中作為優先部分（如果有）的金額。
  3. The usage of the statutory public welfare fund is the staffs " collective welfare. the article 83 of the enterprise accounting system states that the statutory public welfare fund refers to the provisions drawn from the net profit for the staffs ’ collective welfare facilities. when the statutory public welfare fund uses for staffs ’ collective welfare, it should be transferred into the other surplus reserve

    《企業會計制度》第八十三條規定: 「法定公益金，是指企業按照規定的比例從凈利潤中提取的用於職工集體福利設施的公益金，法定公益金用於職工集體福利時，應當將其轉入任意盈餘公積。 」
  4. And the influence of water condition to growth and yield of crops were discussed briefly. then based on the meteorological data, yield data, drought and flood data of jiangsu province from 1961 to 2000, the water profit and loss of every ten days in the growing period of crops was calculated on the foundation of the water balance formula in every agriculture climate district. the disaster index of drought and flood was confirmed and calculated

    根據江蘇省近40餘年的氣象資料、產量資料和旱澇災害資料，分農業氣候區利用農田水分平衡方程計算了不同作物逐旬水分盈虧量，確定了旱澇災害指數，並用多元積分回歸方法分析了降水對棉花和小麥產量的定量影響，得出作物生長期內逐旬水分敏感指數。
  5. Withdrawal legal surplus

    提取法定盈餘公積
  6. Compulsory surplus reserve

    法定盈餘公積
  7. The author suggest that, firstly the system of compulsory withdraw the provident fund should be changed, secondly the system of the compulsory community chest should be changed, thirdly the proportion for profits allotment should be freely instead of compulsory, that is to say shareholders can make an agreement on the profits allotment proportion

    對相關制度提出了意見與建議，如:改變強制提取法定公益金、改變法定盈餘公積制度、對利潤分配比例改強制性規范為任意性規范和不排除股東就利潤分配比例自行約定等。
  8. Firstly, using the method of combining theory and practice, the paper defines the connotation of earnings management and clarifies the differences between earnings management and profit manipulation, then opens out the essence of earnings management

    論文首先運用理論與實際相結合的方法，對盈餘管理的內涵進行了重新界定，澄清了不應將其與利潤操縱簡單混同的誤解，進而揭示了盈餘管理的本質。
  9. Accounting earnings is the key index in all accounting information, which not only reflects the past outstanding achievement, but also forecasts the growing prospect of listed companies combined with other indexes. after the publication of annual financial reporting of listed companies, investors usually evaluate the achievement of different companies by accounting earnings index when they select objects in numerous listed companies. in securities market, legislation and administration institutions value and supervise the whole course from coming into the market to exiting from the stock market by earnings index. recognition of the stock listed company, the confirmation of issuing price, absorbing new capital from market, st and pt, which have osculation connections with earnings index

    另一方面，在實踐中，會計盈餘指標業是應用頻率非常高的財務要素，證券分析師和投資者大多會採用這一指標來評價不同公司間的業績，並預測其未來的發展前景。而在證券市場的監管上，立法、行政機構也是廣泛使用會計盈餘指標對公司從招股上市到摘牌下市的全過程進行評價和監督，其中股份上市公司的認定、上市發行價格的確定、上市公司的再融資、股票交易的特別處理、暫停上市和摘牌等都與盈餘指標有密切的聯系。
  10. This article mainly emphatically studies in the stockholder ’ s structure the influence to the earnings quality. the ownership structure was deciding the level of a company ’ s government ( li weian, 2002 ). a good ownership structural can effectively guard against manager ' s bad conduct behavior, the opportunism behavior and the big stockholder to invade the company value using the domination, thus safeguarded the quality of accountant earnings information. based on this

    股權結構決定著公司治理水平（李維安， 2002 ） ，在外部法律法規約束不嚴和監管力度不夠的情況下，股權結構設計的好，執行的有效，會有效防範經理人的敗德行為、機會主義行為和大股東利用控制權對上市公司價值的侵害，保證會計盈餘信息從編制到披露過程中不受到較大的扭曲，從而保障會計盈餘信息的質量。
  11. One kind of legal mandatory focuses on the financial rations, such as equity insolvency test, balance sheet test, liability / asset ratio, and cash flow test. another kind of legal mandatory focuses on the " stated capital " and fixed - ratio reserves fund. i pay much attention to the issue of " which part of the value can be distributed "

    接近之處在於：採用法定資本的概念，法定了最低注冊資本，強制計提資本公積金和盈餘公積金，以維護公示資本，並在公示資本之外增加對債權的擔保，以及限制實繳出資的分配，限制減資分配和股票回購，傾向于把可分配的價值限定於利潤、限定於資本的增值部分。
  12. This writing firstly introduces the basic framework of information disclosure system of companies in the securities market and the present situation of our companies in this market, analyzes the main method that companies affect the quality of accounting information disclosure : irregular act and earnings management, then analyzes the deep reason of the irregular accounting information disclosure at detail, including irregular accounting rules, imperfect system of securities market, weak supervision of securities market, and etc. in the meantime, lists an example of violating concerned regulation of information disclosure, hechihuagong s irregular act

    本文先介紹了我國目前證券市場上上市公司信息披露制度的基本框架和我國上市公司會計信息披露的現狀，並分析了上市公司影響會計信息披露質量的主要手段，即違規行為和盈餘管理，再詳細剖析了造成上市公司會計信息披露不規范的深層次原因，包括會計規則不規范、證券市場相關制度安排不完善、法人治理結構不合理審計機構對立性受到困擾、證券市場監管不力等。另外，還列舉了一個違反信息披露有關規定的案例，即上市公司河池化工的違規行為。
  13. Legal accumulation fund comprises by two shares capital : it is, extract from inside the profit of the company lawfully ; 2 be, form by the reason of capital appreciation etc of the company

    法定公積金由兩部分資金組成：一是，依法從公司的盈餘中提取；二是，由公司的資本增值及其他原因形成。
  14. The " net cash flow from operating activities / net profit ", a cash flow indicator that is emphasized both at home and abroad, was first time to be treated as one of the variables for corporate performance. the listed companies of manufacturing industry were grouped according to their asset scale and industry property. the empirical study of equity structure and corporate performance were carried out through combining the empirical analysis and theoretical analysis and by using stochastic variable intercept paral data mode and sas software package

    本文以製造業303家上市公司為總樣本，確定了6個股權結構變量、 7個經營績效變量，並在經營績效變量中，首次引入了國內外尤為關注的現金流量指標? ?盈餘現金保障倍數；將製造業各次類上市公司，按資產規模和行業性質進行劃分，採用實證分析與規范分析相結合的方式，運用計量經濟學建模方法? ?隨機影響變截距平行數據法，應用sas統計軟體，對我國上市公司的股權結構與經營績效進行實證研究。
  15. The fourth part is a key part of value management of human resource, on the basis of the third part, including content as follow : discussing the value management for the human resource investing systematically, and listing procedure and method of predicting and decision ; discussing the value encouraging and value control to the human resource, conceiving the method of analyzing and controlling tentatively ; discussing the relevant problem of assigning, human resource value should have the power to obtain the surplus and should be divided into two steps : surplus value should be assigned between human capital and financial capital at first, then surplus value that human capital has assigned should be assigned again among the individuals, and put forward the corresponding method

    第二部分詳細探討了人力資源價值管理會計理論基礎、定義及性質、目的及意義、對象及特點、職能、主要內容及方法；第三部分是對人力資源價值及其計量的研究，通過分析當前人力資源價值計量方法的優缺點，本文認為人力資源價值管理會計中的人力資源價值計量應當採用未來現金流量現值法。並在此基礎上對人力資源群體價值和個體價值的計量模式進行了構建；第四部分是人力資源價值管理的核心部分，系統地對人力資源投資（取得、開發及替代）的價值管理、人力資源價值激勵及價值分析與控制以及人力資源價值盈餘分配管理三大部分內容進行了研究，並提出相應的價值管理方法。
  16. On the groundwork of foregone investigation and the background of the reality condition of our capital system, this article chooses some indexes about equity structure and financing to found a model by means of cascaded logit. the positive study results in some significative outcomes

    在這個基礎上，結合我國實際情況，選用股權指標和財務指標作為建模的因素，採用分階段分析（ cascadedlogit ）的統計方法，建立了定性分析的盈餘管理識別模型，並進行了相關的實證分析。
  17. As to congestion management, two congestion pricing methods are studied. one is aumann - shapley method and the other is based on the usage to the congestion device, which are capable of eliminating the merchandise surplus. at last, the methods for cutting contract for eliminating the congestion effectively in the bilateral / multilateral market model are studied

    阻塞管理方面，本文針對電力庫模式下節點定價法導致出現銷售盈餘的不足，介紹了as定價方法及基於線路利用率的阻塞定價法，從而從根本上解決了該問題；針對雙邊多邊交易市場模式，本文探討了在出現阻塞時如何合理地裁減合同從而有效地進行阻塞管理的方法。
  18. 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。
  19. The first part explained the raising of the problem and the most recent research achievements ; the second part discussed theory summary of earnings management ; the third part analyzed system background of earnings management in china ; the four part discussed the intentions of earnings management in special system background ; the five part posed the methods of earnings management in special system background ; the six part raised the manage measures of earnings management in special system background. so conclusion of this article is : earnings management is different from accounting concocting. earnings management is a legal behaviour, and it show a powerful life - force

    本篇論文共分為六個部分：第一部分主要闡述本篇論文研究問題的提出、文獻綜述、結構安排以及研究方法和定位；第二部分則闡述了盈餘管理的理論概論；第三部分分析了我國上市公司盈餘管理的制度背景；第四部分進行了特定製度背景下盈餘管理的動機分析；第五部分描述了特定製度背景下盈餘管理的手段；第六部分提出了特定製度背景下對過度盈餘管理的治理措施。
  20. Under current arrangements slas can grow and subsidize more deserving but not necessarily surplus generating cases

    根據現有安排，法援輔助計劃將可擴展，並可補助更值得辦理但不一定可提供盈餘的案件。
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