資本盈餘表 的英文怎麼說

中文拼音 [zīběnyíngyúbiǎo]
資本盈餘表 英文
capital surplus statement
  • 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
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 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. Upon the issue by the company of a share without par value, if an amount is stated in the memorandum to be authorized capital represented by such shares then each share shall be issued for no less than the appropriate proportion of such amount which shall constitue capital, otherwise the consideration in respect of the share constitutes capital to the extent designated by the directors and the excess constitutes surplus, except that the directors must designate as capital an amount of the consideration that is at least equal to the amount that the share is entitled to as preference, if any, in the assests of the company upon liquidation of the company

    公司發行無面值股票后，如果在備忘錄中載明一個金額，該金額為此類股票代表的法定資本，則每隻股票應以不低於構成資本的金額的適當比例發行，否則股票發行的對價以董事指定的金額大小為準構成資本，超額部分則構成盈餘；除非董事必須指定對價的一個金額作為資本，該金額至少應等於公司清算時股票在公司資產中作為優先部分（如果有）的金額。
  2. 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。
  3. Invested capital, capital reserve, surplus reserve and undis ? tributed profit shall be shown by items in accounting statement

    投入資本，資本公積金、盈餘公積金和未分配利潤的各個項目，應當在會計報表中分列列示。
  4. Article 43 invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements

    第四十三條投入資本、資本公積金、盈餘公積金和未分配利潤的各個項目，應當在會計報表中分項列示。
  5. 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。
  6. 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。
  7. Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. 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 earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose

    因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業
分享友人
分享到 Line

分享到臉書