盈餘調整 的英文怎麼說

中文拼音 [yíngyúdiàozhěng]
盈餘調整 英文
surplus adjustment
  • 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
  • 調 : Ⅰ動詞1 （配合得均勻合適） harmonize; suit well; fit in perfectly 2 （使配合得均勻合適） mix; adju...
  • 整 : Ⅰ形容詞1 （全部在內; 完整） whole; all; complete 2 （整齊） neat; tidy; orderly Ⅱ動詞1 （整理; 整...
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  • 調整 : adjust; tune up; trim; trimming; variation; modulation; arrangement; debug; rectification; redres...
  1. There is an implicit assumption that exchange rate adjustments will always produce an improvement in the current account balance of payments - in other words, an appreciation depreciation in the exchange rate will reduce increase the balance of payments surplus

    大家似乎都假設調整匯率往往能令經常帳狀況改善，亦即匯率上升下降，經常帳盈餘便會減少增加。
  2. As previously reported for the quarter ended december 31, 2004, we presented operating profit, net income and earnings per share excluding the impact of a charge to pension expense due to the consolidation of data collection systems, an impairment charge on boeing 727, 747 and mcdonnell douglas dc - 8 aircraft and tax credits resulting from several items

    Ups現在預測， 2005年權益減損后的每股盈餘將成長18 %至20 % ，相較於2004年調整后的每股盈餘2 . 90美元。 （根據gaap標準， 2004年權益減損后的每股盈餘為2
  3. Among the improper adjustments discovered by the investigators were the creation and release of accruals and reserves, the transfer of express accruals from one liability account to another, and the use of excess balances to offset unrelated expenses in later periods

    在內部調查中所發現的不當調整有：虛構及核銷預計負載和盈餘；將特殊的預計負載由一個負債帳戶轉移至另一個負債帳戶；將收入余額沖銷後期不相關的費用等。
  4. Suggestion offered to the price regulation for guanzhong area includes : clearification of water right, and set - up of water markert ; speeding up the reform of water system, forming a united management of water resource ; regulating the prices to the level beyond its cost in different departments ; regulating the structure of water to reflect the water value ; increasing the water saving consciousness by restricting the quantity of water use

    提出關中地區調節水價的措施和建議。包括：明晰水權，建立水市場；加快水利體制改革，實現水資源統一管理；不同用水部門水價調整到供水成本加略有盈餘水平；調整水價結構，使水價能反映水資源價值；通過實施用水定額（超定額累進徵收高價）和宣傳教育，提高節水意識。
  5. Making use of the time series exhibitions of the fluctuation - rate datum, we make our study for the following two purposes : one is to observe whether the preannouncing companies " temporal - condition variance of the series of the return rate conforms to the demand of sta bility ; the other is to decide whether the preannouncing companies " stocks have asymmetrical - information adjustment, this is to say, to decide how the companies response to good or bad news

    為了進一步檢驗盈餘預告新規則實施效果，我們考慮從波動性入手對股票市場的穩定性進行系統分析。我們嘗試利用波動率數值的時間序列表現進行研究，力圖了解：預告公司股票日收益率序列的時變條件方差是否滿足穩定性要求。預告公司股票是否存在信息非對稱性調整現象，即對利好利空消息分別做出何種反應。
  6. ( 4 ) after we lower their p / e ratio, the firms with bad earning character can gain excess yield in bull market, and it can reduce loss in bear market

    （ 4 ）盈餘品質較差的企業，如果將其市盈率倍數調整降低后，發現在股市繁榮時，同樣也能獲取超額報酬，而在股市疲弱時，也能把損失金額降至最低。
  7. Based on it, the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals. it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998, so the paper tested 31 companies as statistical samples by three different models, which are the deangelo model, industry model one and industry model two

    為此，論文僅以其中的31家摘帽st公司為樣本，按照實證研究的方法，首先建立了三點假設| ： 1 、摘帽st公司在摘帽當期會作出調高利潤的應計會計處理； 2 、摘帽st公司主要通過調整主觀應計利潤項目達到盈餘管理的目的； 3 、摘帽st公司會利用流動性應計項目進行盈餘管理。
  8. 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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