earning standard 中文意思是什麼
earning standard
解釋
收益標準-
2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system
盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。 -
Our company department domestic most heavy pig, ox, sheep ' s casing process key enterprises of foreign exchange earning, annual export quantum accounts for 50 % of the export quantum in shandong, for over ten years, according to the request of customers of foreign countries, we are according to european union ' s standard organization ' s production strictly, product quality is steady, detection means is complete, have reached the international most advanced level
我公司系國內最大的豬、牛、羊腸衣加工出口創匯重點企業，年出口量佔山東省出口量的50 % ，十幾年來，根據國外客戶的要求，我們嚴格按照歐盟標準組織生產，產品質量穩定，檢測手段齊全，達到了國際先進水平。 -
Important differences exist between the old debt restructuring accounting standards and the revised one. the revised standard required that the debtor should recognize the balance between the actual amounts of settlement and the book value of the debt in the capital reserves, rather than as the current earning
新準則與舊準則最大的區別，是放棄了公允價值計量法和要求債務方將通過債務重組獲得的利益計入資本公積，而不能計入當期損益。 -
The air quality in sun hung kai centre is of the highest standard, earning an " excellent " indoor air quality certificate from the environmental protection department
灣仔新鴻基中心的室內空氣質素達環保署訂定的最高標準，獲頒發室內空氣質素檢定證書卓越級。 -
This paper will make further investigation on this issue, from both the theoretical and practical viewpoints, in order to evaluate this revision more completely and objectively. through theoretical analysis and empirical research, this paper made following conclusion : under the old standard, the debt restructuring behavior was close related to the companies " earning management ; the revised standard is more suitable under our present situation. the announcement of this accounting standard revision has impact on the stock market
通過理論和經驗分析，本文得出結論，我國上市公司利用舊準則虛增利潤的現象是存在並且顯著的，不利於資源的有效配置，新準則的頒布起到了規范上市公司行為的作用，更符合我國目前特殊的資本市場背景；新準則公告引起了市場反應，具有信息含量，由此說明中國的投資者已經重視會計準則的建設，並能對會計準則的制定作出理性反應。 -
In the field of securities investment, earning rate, standard deviation, sharpe index, treynor index and jensen index are five important indexes for assessing fund performance
摘要在證券投資領域中，收益率、標準差、夏普指數、特雷諾指數和詹森指數是評價基金績效的五個重要指標。
分享友人