資本盈餘國 的英文怎麼說

中文拼音 [zīběnyíngyúguó]
資本盈餘國 英文
capital surplus country
  • 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
  • 國 : Ⅰ名詞1 （國家） country; nation; state 2 （姓氏） a surname Ⅱ形容詞1 （代表國家的） national; of ...
  • 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
  1. I pointed out at the same time that, since the balance of payments account must be in balance, corresponding to that large surplus in the current account there must have been an equally large deficit in the capital account, or capital outflow

    同時我也指出由於國際收支平衡帳目必須平衡，所以既然往來帳有大盈餘，資本帳自然有同樣大的赤字，亦即是資金流出。
  2. By convention, all capital and financial flows, except those arising from transactions in official foreign reserves undertaken by the monetary authority on behalf of the exchange fund, are added to current transactions together with implied errors and omissions " above the line " in arriving at what is termed the " overall " surplus or deficit in the balance of payments accounts

    傳統以來，在計算國際收支平衡帳的整體盈餘或赤字時，除金融管理專員代外匯基金進行的官方外匯儲備交易外，其他所有資本與金融流量，以及經常帳的交易連同隱含誤差都會計入線上項目內。
  3. Readers are probably aware that economies in this region collectively run a substantial current account surplus. for those who are familiar with the balance of payments account, a surplus in the current account must be mirrored by a deficit in the capital account, or what is commonly referred to as " capital outflow "

    讀者都知道亞洲整體的經常帳盈餘相當大，而熟悉國際收支平衡帳的朋友亦知道，經常帳錄得盈餘的同時，資本帳必然會有赤字，亦即是普遍稱為資金外流的現象。
  4. It would lead to the redistribution of wealth of the covenanters, so much as cause the conflict of interests of the covenanters, the undue earning management can easily turn into malpractice, cheating, deal in secret during the developing of capital of china, such as " qiongmingyuan ", " zhengbaiwen ", " yinguangxia ", " maikete " have caused universal concern of all social

    加上過分的盈餘管理行為很容易演變成舞弊、欺詐、內幕交易。在我國資本市場的發展歷程中，諸如瓊民源、鄭白文、銀廣夏、麥可特等惡性事件時有發生，上市公司披露的會計信息是否真實?有無操縱盈餘的問題
  5. At least until 2001, surpluses on the current account and fdi were offset by other capital outflows

    在2001年之前，經常帳戶盈餘和外國直接投資至少被其他資本流出所抵消。
  6. We can conclude that in china, is curve is very sharp and its limited scope, lm curve is not so steep, and bp curve is sharp and sticky. the 2nd chapter describes the monetary policy and public financial policy within the fixed exchange system in china. with the hypothesis about chinese economic reality, we can discuss the validity of our country ’ s economic policy and the problems of their coordination

    這樣的前提假設並不完全符合中國的實際，經過分析，我們可以附加總供給彈性較大、資本不完全流動、固定匯率以及國際收支盈餘等假設，通過這些假設前提，我們可以得出一個擴展的m - f模型，從而可以得出一些結論? ?其中包括了中國陡峭的is曲線及其有限的移動范圍、平緩的lm曲線和陡峭的bp曲線及其粘性，為進一步分析我國宏觀經濟政策的效果作了鋪墊。
  7. This paper is trying to answer it. first of all, this paper analyses the system that promotes unfair related transaction and variance of regulatory regime, and explores relations of related transaction and earning management of loss companies. second, it uses the method that is different from literature in mainland china, adds the related transaction factor to consider the earning management of loss companies, and draws the conclusions through empirical method

    其次，本文採用不同於國內文獻的研究方法，引入關聯交易因素考慮虧損公司盈餘管理，通過經驗研究方法分別對關聯交易程度等級與資產收益率關系、虧損時間、關聯交易程度與盈餘管理三者關系、影響關聯交易因素及審計意見與盈利質量關系等關聯交易盈餘管理方面進行實證研究，並得出以下主要結論： 1
  8. 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。
  9. Meanwhile, this thesis reveals that there are some great earnings management differences between companies listed in china capital market and companies listed in mature capital market because of separated share system, coalition financial reporting system, and transaction system between affiliated companies particular owned by china

    最後，研究顯示，我國上市公司在股票增發過程中的盈餘管理模式與成熟資本市場的盈餘管理模式存在差異，這是由我國類別股份制度、合併會計報表制度以及關聯方關系及其交易制度所引起的。
  10. How does the accounting information express their value - relevance ? these questions are important not only for academic scholars but for investors in the securities markets. in order to answer these questions, the thesis uses " feltham - ohlson valuation model " as the theoretical framework and selects book value ( bv ) and net earnings ( e ) as proxies of accounting information to do research

    本文選擇「帳面凈資產」和「會計盈餘」數據作為公開會計信息的代表，運用「費森?奧爾森估值模型」分析凈資產倍率和市盈率的性質，並用我國a股市場上市公司1994 ? 98年股價數據和1993 ? 97年年度報告會計數據檢驗這兩個比率的投資決策有用性，以求較深入地回答上述問題。
  11. Chapter five is the classification of the roe ( the rate of return on the owner ' s equity ) of the public - offering companies froml997 to 1999, and then a conclusion is drawn on the 10 % and 6 % of roe : the heavily - populated numbers of roe have something to do with the regulatory policies. the last chapter is three suggestions in policies put forward by the former discussion on roe. earnings management does exist

    本章著眼于對我國上市公司基於配股權的盈餘管理的研究：通過對1997年到1999年掛牌交易的上市公司的凈資產收益率進行分類，發現了凈資產收益率的「 10現象」和「 6現象」 ：即上市公司凈資產收益率的密集區與證監會在1996年初和1999年初修改上市公司配股權存在趨同性。
  12. This paper discusses the confirmation, calculation and disclosure of assets depreciation accounting from the basic theory of impairment of assets accounting. then the impacts on the execution of the assets depreciation accounting policy by the motivation of surplus management have been proved prominent by the analysis of the execution of assets depreciation accounting policy in the listed companies. finally, according to deficiency of the theory of impairment of assets accounting both in theory and practice in china, the suggestions on amendment are put forward

    本文從資產減值會計基本理論入手，對資產減值會計的確認、計量和披露進行了探討，並通過對我國上市公司資產減值會計政策的執行行為進行分析，得出盈餘管理動機對資產減值政策的執行有著顯著的影響，最後，根據我國資產減值理論和實務中的不足，提出建立、健全我國資產減值會計準則的改進意見。
  13. The " net cash flow from operating activities / net profit ", a cash flow indicator that is emphasized both at home and abroad, was first time to be treated as one of the variables for corporate performance. the listed companies of manufacturing industry were grouped according to their asset scale and industry property. the empirical study of equity structure and corporate performance were carried out through combining the empirical analysis and theoretical analysis and by using stochastic variable intercept paral data mode and sas software package

    本文以製造業303家上市公司為總樣本，確定了6個股權結構變量、 7個經營績效變量，並在經營績效變量中，首次引入了國內外尤為關注的現金流量指標? ?盈餘現金保障倍數；將製造業各次類上市公司，按資產規模和行業性質進行劃分，採用實證分析與規范分析相結合的方式，運用計量經濟學建模方法? ?隨機影響變截距平行數據法，應用sas統計軟體，對我國上市公司的股權結構與經營績效進行實證研究。
  14. Increased capital fund that is invested by the state - owned enterprise by way of transfer of profit after tax in accordance with state regulations, and the surplus from accumulated fund, public welfare fund and undistributed profit that are drawn from the profit after tax.

    （二）國有企業在稅后利潤中按照國家規定劃轉而增加的資本金，從稅后利潤中提取的盈餘公積金、公益金、未分配利潤等。
  15. This text regards listed companies of 1998 - 2000 years of shanghai as the research object. having observed the earning per share ( eps ) and return on net assets ( roe ) of listed company. we examined the continuity of the index of the earning during these 3 years at the same time, we find that there are the phenomenon of earnings management generally in the listed company of our country

    首先本文以滬市1998 2000年的所有上市公司為研究對象，採用描述性統計與相關性分析的方法，考察了上市公司的每股收益指標以及凈資產收益率指標，同時我們又對這3年間盈餘指標的連續性進行了檢驗，我們發現我國上市公司中普遍存在著盈餘管理現象。
  16. The thesis analyzes the sample distribution through quantificational and statistical way and hypothesis tests. the thesis discusses the mechanism that leads to the earning management of listed companies and the way through which the earning management come true. the thesis also proposes some suggestion about building up the securities business in our country

    本文採用實證研究的方法，選擇中國a股上市公司1998 ? 2000年度的凈資產收益率（ roe ）作為研究對象，對樣本分佈進行了定量的統計分析和假設檢驗，從理論和實踐相結合的角度系統地論述了上市公司盈餘管理形成的機制和實現方式，並對如何進一步健全我國證券市場提出了若干建議。
  17. 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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