old paper stock 中文意思是什麼

old paper stock 解釋
廢紙紙漿
  • old : adj ( er; est; 表示兄弟姊妹關系時用 elder; eldest)。1 老,上了年紀的,年老的 (opp young); 衰...
  • paper : n 1 紙;裱墻紙。2 報紙,報。3 收據;債券;證券;票據;匯票;鈔票(=paper money)。4 〈pl 〉身份...
  • stock : n 〈德語〉 滑雪手杖。n 1 (樹等的)干,根株,根莖。2 【園藝】砧木;苗木;原種。3 〈古語〉木塊,木...
  1. 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。
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