減資盈餘 的英文怎麼說
中文拼音 [jiǎnzīyíngyú]
減資盈餘
英文
reduction surplus-
As a result, hong kong residents had run current account surpluses in order to accumulate substantial net foreign assets to smooth income and diversify risk
因此，香港居民為了累積大的境外凈資產，以減少收入波動及分散風險，故需要錄得經常帳盈餘。When the rate of property fee before tax is greater than firm liability interest rate. improving liability rate can add firm surplus of every stock for the action of finance level. when the rate of property fee before tax is less than firm liability interest rate. improving liability rate can reduce firm surplus of every stock for the action of finance level
當資產稅前報酬率（ ebit a ）大於企業的負債利息率時，提高負債比例，由於財務杠桿的作用，能夠增加企業每股盈餘，當資產稅前報酬率（ ebit a ）小於企業負債利率時，提高負債比例，將減少企業的每股盈餘。We find evidence that two items, irregular item, reserve of devalue, are used to achieve increase or decrease in earnings. and it is no effective evidence that the item of working capital is used to manage earnings
St公司的盈餘管理行為主要是通過對非經常性損益項目與資產減值準備項目進行的，而對于營運資本項目的盈餘管理行為則基本上未得到有效證實。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。This paper discusses the confirmation, calculation and disclosure of assets depreciation accounting from the basic theory of impairment of assets accounting. then the impacts on the execution of the assets depreciation accounting policy by the motivation of surplus management have been proved prominent by the analysis of the execution of assets depreciation accounting policy in the listed companies. finally, according to deficiency of the theory of impairment of assets accounting both in theory and practice in china, the suggestions on amendment are put forward
本文從資產減值會計基本理論入手，對資產減值會計的確認、計量和披露進行了探討，並通過對我國上市公司資產減值會計政策的執行行為進行分析，得出盈餘管理動機對資產減值政策的執行有著顯著的影響，最後，根據我國資產減值理論和實務中的不足，提出建立、健全我國資產減值會計準則的改進意見。Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings
長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。Influenced by the unsymmetrical information, the investors are hard to learn the earnings management of listed companies. however, the investors can still see through listed companies " tricks to protect themselves to the greatest extent by means of analyzing the financial statement as well as paying attention to choices of accounting principles, alternation of accounting estimation, assets impairment provision, related parties transaction, reconstruction and adjustment in operation
雖然上市公司所進行的盈餘管理活動會受到信息不對稱性的影響，難以為投資者所明晰，但投資者還是可以通過分析其財務報告，關注會計政策的選擇和會計估計的變更，關注資產減值準備，關注關聯交易和資產重組，關注對企業生產經營活動的調整等，來識別上市公司的慣用伎倆，以最大程度保障自身的利益。分享友人