營業盈餘準備 的英文怎麼說
中文拼音 [yíngyèyíngyúzhǔnbèi]
營業盈餘準備
英文
earned surplus reserve- 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
- 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
- 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
- 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
- 備 : Ⅰ動詞1 （具備; 具有） have; be equipped with 2 （準備） prepare; provide with; get ready 3 （防備...
- 營業 : do business
- 盈餘 : 7000元 have a surplus of 7,000 yuan
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In consideration of multitype risk in the operation of insurance companies, this paper studies some important variables in insurance business and then comes to the conclusion that the surplus process is related to safe load and individual claim amount distribution when the preliminary reserve is zero while the surplus process is related to adjustment coefficient when the preliminary reserve is beyond zero
摘要考慮到保險公司同時經營多種不同質風險的情況，本文從保險業務中需要研究的幾個重要變量出發，研究了初始準備金為零時，盈餘過程與安全負荷及個體索賠額分佈有關；當初始準備金大於零時，盈餘過程與調節系數相關等情形。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。
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