資本化盈餘 的英文怎麼說
中文拼音 [zīběnhuàyíngyú]
資本化盈餘
英文
capitalized surplus- 資 : Ⅰ名詞1 (錢財; 費用) money; wealth; expenses 2 (資質) intelligence; endowment 3 (資格) quali...
- 本 : i 名詞1 (草木的莖或根)stem or root of plants 2 (事物的根源)foundation; origin; basis 3 (本錢...
- 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
- 資本 : 1 (經營工商業的本錢) capital 2 (牟取利益的憑借) what is capitalized on; sth used to one s own...
- 盈餘 : 7000元 have a surplus of 7,000 yuan
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The motives of earnings management including debt contracts, profit sharing plan, handling supervision, anti - trust, minimized income tax, ipo, and enhancing share price not only are realized in the western capital market but also have some impact in chinese capital market
這些盈餘管理的債務契約動機、分紅計劃動機、代理人競爭動機、應付行業監管動機、反托拉斯動機、最小化所得稅動機、首次發行動機以及提升股票價格等動機不僅在西方資本市場得到了證實,也在中國資本市場有所反應。But with the economic reform, development of capital market and the accounting reform, the spread of earnings management has caused accounting information inconsistent with the facts. which has become the point at issue. this dissertation began its research in such a background
但隨著經濟體制的改革、資本市場的發展以及有關會計法規的變化,過度的盈餘管理在我國開始蔓延,已經造成嚴重的會計信息失真,成為全社會關注的焦點。
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