盈餘理財 的英文怎麼說

中文拼音 [yíngyúlǐcái]
盈餘理財 英文
surplus financing
  • 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
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  • 理財 : manage money matters; conduct financial transactions
  1. At present, it is difficult to accurately display the financial lever, capital cost and earnings before interest and tax with any capital structure theories, which limits the role playing in finical decision of enterprises

    摘要目前的各種資本結構理論難以準確地顯示出財務杠桿、資本成本和企業息前稅前盈餘之間的聯系，使理論對企業融資決策的指導作用受到限制。
  2. Dechow, p., r. sloan, and a. sweeney, " detecting earnings management ", accounting review, 1995 april, 193 - 225

    夏立軍. 2003 .盈餘管理計量模型在中國股票市場的應用研究.中國會計和財務研究. （ 2 ）
  3. A new budget enforcement act would, again, be abandoned as soon as big federal surpluses re - emerged - and for good reasons

    即使出臺新的《財政預算執行法》 ，一旦龐大的預算盈餘再次出現，該法律還是會被廢除，而且理由會很充分。
  4. Top of the list surely must come competence ? the attribute that has been most sorely lacking in the bush administration, whether in the planning for post - war iraq, the response to hurricane katrina or the management of the federal budget, which george bush, like a reverse king midas, has transmuted from a $ 240 billion surplus to a $ 160 billion deficit

    居於列表首位的無疑是能力了- - - -這也是布希政府一直以來極度缺乏的，無論是在對伊戰后的計劃上、對卡特里娜颶風的應對還是對聯邦預算的管理上，說起聯邦預算，喬治亞.布希，正好和點石成金的邁達斯相反，把2400億美元的預算盈餘轉化為1600億美元的財政赤字。
  5. In a broad sense, financial frauds belong to earning managements, the blue ribbon committee of american submitted report and recommendation of the blue ribbon committee on improving the effectiveness of corporate audit committees in 1999, which indicated that governances of earning managements turn to corporate governance mainly. the sarbanes - oxley act of 2002 also put emphasis of governance of financial report on corporate governance

    廣義地說，財務舞弊屬于盈餘管理范疇，美國藍帶委員會於1999年提交了《關于提高審計委員會效果的報告和建議》 ，標志著盈餘管理治理重心開始轉向公司治理方面， 《 2002薩班斯? ?奧克斯利法案》也強調公司治理在財務報告監管中的重要性。
  6. On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company ’ s earnings to make it more scientific and reasonable. therefore, the thesis will enhance information users ’ comprehensive ability to evaluate the accounting earnings information

    本文以現行會計制度下上市公司的會計盈餘信息為基礎，從核心盈餘出發，並結合其他財務信息，在充分反映上市公司盈餘質量本質特性的前提下，運用公司理財學、計量經濟學等方法，對上市公司盈餘質量的傳統評價方法進行修正，使之更為科學合理，從而提高信息使用者對會計盈餘信息的綜合評判能力。
  7. But american sec started until 1998 intensely to appeal in the attention stock market the more and more many financial report quality question, and obtained response in 2000 that american accountants academy allowed to fund an item of earnings quality research, then the market company ' s earnings quality research was received the theorists ’ and industrialists ’ the unprecedented value

    但是直到1998年美國sec開始強烈呼籲關注證券市場上越來越多的財務報告質量問題，並在2000年得到美國會計學會獲準資助一項多方的盈餘質量項目的回應時，上市公司的盈餘質量研究才受到了理論界和實務界前所未有的重視。
  8. 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。
  9. 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 profit for their interests

    上市前為提高發行價格對財務報表進行粉飾；上市后為了取得配股資格或避免連續3年虧損被摘牌進行盈餘調節；另外上市公司經理人員從自身利益出發也趨向于拉高利潤。
  10. This article has adopted katherine schipper ' s definition of earnings management, that is, earnings management is a process that managers control the financial statement on purpose within the limit of accounting standards for personal profit

    本文採用了katherineschipper對于盈餘管理的定義，指出盈餘管理是企業經理人為了獲取私人利益，在會計準則允許的范圍內，有目的地控制對財務報告進行的過程。
  11. The result of our empirical study shows that the basic reason why a lot of earnings management and financial frauds have appeared in security market is that the companies are eager to meet relevant supervision needs such as to gain the qualifications for seeking financing by listing on the stock market, get stock dividend right and avoid being forced to withdraw from the market or receive special treatment

    實證研究結果表明，證券市場上大量的盈餘管理乃至財務舞弊行為，其根本動因在於達到有關監管要求，如獲取上市融資資格、取得配股資格、避免退市或特別處理等。
  12. 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。
  13. Earning managements belong to financial accounting category, which mainly research the behaviors by which financial report is intervened under the principal - agent contracts

    盈餘管理屬于財務會計范疇，主要研究委託代理契約關系下的財務報告干預行為。
  14. 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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