control earnings 中文意思是什麼
control earnings
解釋
盈餘管理-
Expert of conduct financial transactions suggests, because miss zhang can control capital every year to be controlled in 50 thousand yuan, cost among them 5000 multivariate use at buying fixed birthday danger and risk of add and major disease, 10 % what hold gross earnings, accord with international convention completely
理財專家建議，由於張小姐每年可支配資金在5萬元左右，其中花費5000多元用於購買定期壽險和附加重大疾病險，佔到總收入的10 % ，完全符合國際慣例。 -
Thirdly, gap analysis, duration analysis, net present value analysis and dynamic simulation analysis, these four risk measurement techniques and how to use them are studied. and then, commerce tactics to manage and control interest rate risks and how to use them are researched detailedly. at last, an example which further illustrates how to manage and control interest a rate risks for commercial banks of china is given. interest rate risk management is a complicated job, so commercial banks should choose appropriate skills and measures to control interest rate risk effectively for keeping their earnings free of adverse influence of interest rate changes
本文首先根據巴塞爾委員會制定的利率風險管理的原則和西方銀行業的經驗，對商業銀行所面臨的利率風險進行了具體地識別分析；研究了敏感性缺口管理技術、有效持續期缺口管理技術、凈現值法和動態模擬法這四種商業銀行利率風險的衡量管理技術及其運用；然後對控制利率風險的具體管理策略以及如何運用這些管理策略來控制利率風險進行了詳細地分析研究；利用前面介紹的成果和方法用實例系統地說明了商業銀行應根據自身情況選擇合適的管理技術和策略，有效地控制利率風險。 -
Chapter 2, analyzes and discusses the motivates of fighting for the control from fair and unfair earnings, on the bases of the foreign and domestic papers, and the practical market in china
第二章，綜合歸納了前人研究成果，並結合我國證券市場實際，從正當收益、不正當收益兩個方面分析、探討了公司控制權爭奪的動機。 -
And the ownership structure is just a system about assigning the control power among the shareholders. because the ownership characteristics affects the owner ' s behavior and the ownership concentration degree impact the owner ' s power, so that the ownership structure affects the earnings management. this paper firstly analyzes the main theories about earnings management
股權結構實質是股東控制權利的一種制度安排，它主要包括股權性質和股權集中度兩部分，股東的類型決定了股東行為的取向，股權集中程度又決定了它對公司控制權力的大小，也就決定了股東干預會計行為的能力。 -
This article has adopted katherine schipper ' s definition of earnings management, that is, earnings management is a process that managers control the financial statement on purpose within the limit of accounting standards for personal profit
本文採用了katherineschipper對于盈餘管理的定義，指出盈餘管理是企業經理人為了獲取私人利益，在會計準則允許的范圍內，有目的地控制對財務報告進行的過程。 -
Nokia last month raised guidance for its third - quarter earnings, citing a combination of unexpectedly strong sales, good cost control and one - off items
諾基亞公司上周提高了第三季度盈利預測，稱原因在於銷售意外強勁、成本控制良好及一次性項目等多個因素。 -
? i made it clear that corporate control structure would affect the earnings management actually by positive evidences, provided the strong proof for the correlative theoretical research in home or abroad
?以實證的證據表明公司控制權結構與盈餘管理確實存在相關性，為國內外學者相關的規范研究提供了強有力的證據支持。 -
Until recently, no one had tried to control for unobserved characteristics in measuring the effect of an elite education on earnings
意為：直到最近才有人試圖核實這些被忽視的因素在衡量精英式教育對收入情況產生的影響。 -
This paper also analyzes the fore - and - aft behaviors of earnings and rising ability about different chinese listed companies with reverse change in p / e ratio. through analyzing the net profit and operating cash flow variation trend of sample and control sample companies, this paper finds that the performance of the company with 3a after the reverse change in p / e ratio
通過樣本與控制樣本凈利潤和經營活動現金流差異的趨勢分析，發現3a公司在市盈率反轉后表現稍遜于反轉前，基本上反映了3a公司進行的是投機性的盈餘管理行為; 3d公司在市盈率反轉后表現優于反轉前，也說明了3d公司進行的是信息發放性的盈餘管理行為。
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