虛假利潤 的英文怎麼說
中文拼音 [xūjiǎlìrùn]
虛假利潤
英文
fietitious profit-
The disclosure of drawing up false accounts, peculating funds, increasing the profits, unclerance of property rights, the inside trades, which erupt one after another like thunders in our securities market, and the focus of problem is the financial report of the listed company
近年來對不少上市公司編造假賬、挪用資金、虛增利潤、產權不分、內幕交易等問題的披露,像一個接一個的驚雷一樣在我國證券市場爆發,而問題的焦點就是上市公司所披露的財務報告。This paper mainly concerns about controlling shareholder ’ s fiduciary duty which consists of four parts : survey on controlling shareholder ’ s fiduciary duty, civil law foundation of controlling shareholders ’ fiduciary duty ’ s generation, performance of controlling shareholder ’ s violation of fiduciary duty and judging standards, precautions and almsgiving measure of controlling shareholder ’ s violation of fiduciary duty
控制股東侵害公司和少數股東利益,違反誠信義務的行為有多種表現方式,如虛假出資、操縱市場價格、操縱利潤分配、惡意出讓控制股等。為維護公司和少數股東的合法權益,應對控制股東違反誠信義務的防範和救濟措施兩方面作出規定。However, as china ' s market economy system has not been well constructed, the profit - oriented bestseller publishing results in an irrational operation. this not only wastes social resources, but also brings forward an illusive prosperity of publishing industry
在中國市場經濟體制相對不完善的背景下,以追求利潤最大化為主要目的的暢銷書出版熱致使暢銷書運作中的非理性現象日益加重,不僅浪費了社會資源,也導致了出版業的虛假繁榮。For example, they fabricate or transfer the profits to establish a fictitious phenomenon of prosperity. if so, the investors will be misled and the social resources can n ' t be propriately disposed. moreover, it will hinder and disorder the healthy development of the stock markets, being harmful to a great number of investors as well as the big shareholders, at the same time, interfe ring the economic stability
比如說虛構或者轉移企業利潤,製造上市公司的虛假繁榮,使廣大投資者的投資決策得不到正確引導,社會資源因此而得不到優化配置,從而危害整個證券市場的健康發展,極大地損害包括大股東自身在內的廣大投資者的利益,也將最終擾亂整個證券市場秩序,危害國家社會經濟的穩定。Secondly, from the pattern of listed company " s handle profit. they often use these ways to manipulate profit, such as connected bargain obviously is unfair, forge documents manufacture busines, abuse the accountancy policy, ask for help of local government and so on
其次,從上市公司利潤操縱的方式看,利用顯失公允的關聯交易、偽造單據虛構經濟業務、濫用會計政策假帳真算、藉助地方政府的默契配合等是上市公司利潤操縱普遍採取的方式。Author of this article research the truth through " nei meng hong feng ", is that the public company lack of competitive advantages, they had to go around to make false financial report to show much profit unexisted, actually these kind of public company were not good enough to go public without the market quota they were permitted while our country ' s put special plan at the beginning of our security market opening
本文通過對內蒙宏峰的實證研究,分析了上市公司與大股東的關系,特別是在證券市場初期,上市公司大部分都是政府拉郎配的拼湊企業,這些上市公司本身不具有生存能力及盈利能力,為在資本市場上圈錢和盲目增資擴股而虛增利潤,作假帳自挖窟窿,因此出現了大股東「掏空」上市公司的表面現象。The investigation by the inland revenue department ( ird ) revealed that the appellant had falsely claimed deductions in respect of salaries, entertainment and staff benefits expenses, and omitted to include as income a lump - sum contractual bonus received from a radio station in the four profits tax returns of platinum. as a result, profits were understated by $ 1, 556, 886, involving tax undercharged by $ 210, 122
稅務局調查發現,上訴人在1 9 9 4 9 5至1 9 9 7 9 8四個課稅年度的報稅表上,以虛假的陳述申索扣除雇員薪酬、應酬開支和員工福利,及漏報一筆由電臺發出的約滿花紅,以致公司少報利潤共1 , 5 5 6 , 8 8 6元,涉及逃繳稅款共2 1 0 , 1 2 2元。The investigation by the inland revenue department revealed that the appellant had falsely claimed deductions in respect of salaries, entertainment and staff benefits expenses, and omitted to include as income a lump - sum contractual bonus received from a radio station in the four profits tax returns of platinum. as a result, profits were understated by 1, 556, 886, involving tax undercharged by 210, 122
稅務局調查發現,上訴人在至四個課稅年度的報稅表上,以虛假的陳述申索扣除雇員薪酬應酬開支和員工福利,及漏報一筆由電臺發出的約滿花紅,以致公司少報利潤共, ,元,涉及逃繳稅款共,元。In general, the reorganization should meet the needs of the adjustment of industry structure and industry transformation, becoming the carrier of industry integration. companies cannot achieve consistent development only through a false account of profit
總的來看,資產重組應該服從產業結構調整、產業轉型的需要,成為產業整和的載體,僅僅憑借虛假的賬面利潤不可能使公司得到持續發展。分享友人