無過盈 的英文怎麼說
中文拼音 [wúguòyíng]
無過盈
英文
no-shrink-
Non - profit, nonsectarian, independent school serving preschool through grade seven
非盈利，無派性的，通過等級7服務幼兒園的，獨立的學校。It would lead to the redistribution of wealth of the covenanters, so much as cause the conflict of interests of the covenanters, the undue earning management can easily turn into malpractice, cheating, deal in secret during the developing of capital of china, such as " qiongmingyuan ", " zhengbaiwen ", " yinguangxia ", " maikete " have caused universal concern of all social
加上過分的盈餘管理行為很容易演變成舞弊、欺詐、內幕交易。在我國資本市場的發展歷程中，諸如瓊民源、鄭白文、銀廣夏、麥可特等惡性事件時有發生，上市公司披露的會計信息是否真實?有無操縱盈餘的問題There are no official statistics covering the invisible account of the balance of payments ， but the size of the visible trade surplus during 1981 - 1983 and a pronounced increase in earnings from tourism suggest that the current account has been in surplus over the past few years
沒有官方的統計資料涉及無形貿易收支，但在1981 1983年期間的有形貿易順差的大小和旅遊贏利的顯著增長表明了經常項目在過去幾年裡有盈餘。You said to me once that pathos left you unmoved, but that beauty, mere beauty, could fill your eyes with tears.
你有一次對我說過：你對悲哀無動於衷，可美、光是美，會使你熱淚盈眶。Before achieving success as a playwright and novelist, andersen was trained as a singer, dancer and actor. however when he was casually referred to as a poet by a friend it changed his focus. as he says, it went through me, body and soul, and tears filled my eyes
安徒生在成為成功的劇作家和小說家之前，曾受過歌手舞者和演員的訓練，不過卻因無意中被稱為詩人，而改變了他的生涯目標，誠如他所言：詩人的意象在我的身體和靈魂里流轉，讓我熱淚盈眶，從那一刻起，我就意識到要以寫作與作詩為職志。For countless ages the sun rose and set, the moon waxed and waned, the stars shone in the night, but it was only with the coming of man that these things were understood
太陽升升落落，月亮盈盈虧虧，夜空星光閃爍，無數歲月就這樣過去了，只是到人類出現以後，這些才被理解。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。Yet a sizeable invisible trade surplus of around $ 89 billion was still recorded in 1998, more than offsetting the deficit on the visible trade account
不過，一九九八年仍錄得相當可觀的無形貿易盈餘，約為890億元，足以抵銷有形貿易帳的赤字有餘。One of these is an effective mechanism of enforcement of the standards and rules which have been officially established. 1 lowever, enforcement issues, whilst important, arc not as important on a day to day basis as is the concept of adequate disclosure. this is because of the dominance of what may be called the civil law culture which influence the administration of companies and securities laws in many countries. avoiding misleading and deceptive conduct in relation to securities is necessary if the goals of disclosure policy are to be achieved, as it is potentially damaging to markets and to markets confidence if the disclosed information is misleading or deceptive
信息披露違規在市場上隨處可見，但受到處罰的卻不多；全國人大在《證券法》執法檢查中明確指出： 「信息披露不真實是上市公司招股、上市、配股和年報工作中存在的一個比較普遍的問題」 ； 2003年1月2日證券時報的調查顯示，外資進入我國證券市場最擔心的既不是股票的流通性問題，也不是市盈率過高的問題，而是我國證券信息披露的不完善造成的證券信息的無效性和不對稱性。In saying so i am aware of the possible challenge from monetary purists that a strict adherence to currency board rules does not require resorting to the assets representing the accumulated surplus so that we do not really need to hang on to it for the maintenance of monetary stability
我知道絕對的貨幣主義者可能會說，緊守貨幣發行局規則，並不需要藉助累計盈餘，因此我們無需緊抓住這些資產來維持貨幣穩定。我對這種觀點的回應很簡單，過去Then light steps ascended the stairs ; and there was a tripping through the gallery, and soft cheerful laughs, and opening and closing doors, and, for a time, a hush
隨后，這些人腳步輕盈地上了樓梯，輕快地穿過走廊。於是響起了柔和歡快的笑聲和開門關門聲。一會兒后，便寂然無聲了。Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. for example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose
因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業But according to the concluding process of dd model, actually the residuals from dd model regression, are only the proxies of the estimations errors of current accruals. but total accruals contain current accruals and non - current accruals, so if we directly use the proxies of current accruals as the proxies of total accruals, is it correct ? jones model is usually used to calculate the abnormal accruals reflecting the extent to which the management manipulate the earnings, but the management intent to manipulate is unobservable and likely idiosyncratic and sporadic
但從理論上分析，由於利用dd模型回歸計算殘差過程中未考慮非流動性應計，因此該殘差中未能含有非流動性應計的錯誤信息，可能會使該指標在計量盈餘質量時產生一定的噪音;對于瓊斯模型，其更多地反映的是基於管理者有一定意圖的盈餘管理，而不能有效地計量無意圖的評估錯誤，因此使用該指標也可能會在計量盈餘質量時產生一定的誤差。This approach is all the more attractive for the many nonprofits in which costs historically have been bundled into financial categories that basically tell you nothing about what the costs actually do
對于很多過去只是將成本胡亂的塞進財務項目里，基本上無法告訴你成本具體消耗在哪裡的非盈利組織來說，這個方法是誘人的。The past several years have been marked by unprecedented changes in the operating environment, but our mission to achieve sustainable, profitable growth has always been clear and firm, although the need to adjust the pace with reference to the macro environment has at times inevitably impaired our short - term performance.
過去數年，營業環境出現前所未有的突變，集團需要隨著宏觀環境調節步伐，無可避免地對短期表現構成阻礙，然而，爭取持續的盈贏利增長仍為集團清晰與堅定的目標。分享友人