現時盈餘 的英文怎麼說

中文拼音 [xiànshíyíngyú]
現時盈餘 英文
current earnings
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 時 : shí］Ⅰ名1 （比較長的一段時間）time; times; days:當時at that time; in those days; 古時 ancient tim...
  • 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
  • 現時 : now; at present
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  1. It is easy to see how even a family which had had as good food as it wished and a few extras could be down to bread and scrape the barrel inside a month if the " demon drink " took hold

    即使是一個本來想吃得好些就能吃得好些、尚有盈餘可供某些別的開支的家庭，倘若嗜上酒來，則在不到一個月的時間里，就可以窮落下來，以致只能吃麵包及必須掏盡家底，不難明白這種現象究竟是怎麼回事。
  2. Not only motivate the talented person as well as reduce the rate of brain drain, but also make the enterprise avoid the overage cost on human being. make the employee of the enterprise could share in their work production reasonable, meantime not to the extent of made the enterprise less surplus to impact its long - term development these subject all need the enterprise to contain a fair remuneration system. the good remuneration system can draw on, retain the elitist, but the unmerited remuneration system would then bring crisis, moreover to impact the normal business of the enterprise

    人才為企業的生產經營活動作出貢獻，企業根據其能力及業績貢獻來付給人才報酬，但是如何界定人才應得的報酬以及人才的勞動力市場價值，並實現企業人力報酬的內部公平與外部公平，既要充分調動人才的工作積極性，降低人才流動率，又要使企業不至於承擔過多的人力成本；使企業的員工能合理分享其工作的成果? ?企業的利潤，同時又不至於使企業因為分享利潤過多自身內容提要粵， ， ，巴粵巴里巴里巴里日口口口盈餘過少而影響企業的長遠發展。
  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. Faced with this situation, in the corporate governance structure of the west introduced the system of independent directors china ' s listed companies since august 21, 2001, the china securities regulatory commission promulgated the " on the establishment of independent directors of listed companies in the guidance system ", marks the beginning of our independent directors in listed companies to implement the system. 。 introduction of the system of independent directors of listed companies, mainly in view of the existence of our company ' s management structure is too centralized, decentralized and public shareholders too weak force ; control of the controlling shareholders, led to the independence is not strong, decision - making, oversight functions properly ; the board of supervisors fail to controlling shareholders, supervision of the board of serious adverse internal control phenomenon

    獨立董事是英美公司治理模式的特色制度，其在制衡控股股東或內部人的控制權濫用，捍衛董事會的獨立性，促進公司可持續發展以及保障股東整體利益等方面卓有成效。獨立董事制度已經實施多年，獨立董事已經擺脫當年設立時勢單力薄的劣勢，在現階段能對上市公司進行有力的決策干預，其干預的成效如何，本文用實證的觀點去看待獨立董事制度對中國上市公司盈餘方面的影響，從而揭示獨立董事制度發展多年以來的成效，並根據時代發展，提出需要改進的地方
  5. In addition, for general erlang ( n ) risk model, an integro - diifcrontial equation for the probability of ultimate ruin are presented : dickson arid hipp ( 2001 ) consider the erlang ( 2 ) risk model, and introduce the expectation of the discounted penalty h ' ( u ) which determines the joint and the marginal distribution of the time to ruin ( t ), the surplus prior to ruin ( u ( t - ) } and the deficit at ruin ( | u ( t ) | )

    Dicksonandhipp （ 2001 ）同樣考慮了erlang （ 2 ）這種風險模型，並介紹了破產時的罰金折現期望w （ u ）這一概念。由罰金折現期望可得到破產時刻（ t ） ，破產前的瞬間盈餘（ u （ t ? ） ）和破產時的赤字（ u （ t ） ）的分佈和它們的聯合分佈，並給出了罰金折現期望滿足的一積分-微分方程，由此方程得到了罰金折現期望的拉普拉斯變換。
  6. Yet the media and the financial analysts still failed to make an accurate projection, and some of them were even convinced that there would be a surplus, though the budget day was just around the corner

    很多傳媒、論政人士和財經專家對預算案赤字的估計，即使臨近預算案發表日期之時，仍然錯到離行離罅，更有不少堅信將會出現盈餘。
  7. Afterwards, we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000, as the studying sample, and the listed company which is drawn the standard auditing opinions, as the controlling sample. through linear return and logistic return analyse, we verify that there are the phenomenon of earnings management in china ' s listed company, on the other hand, we have found the general accounting meanings of earnings management

    隨后，我們又以2000年度被注冊會計師出具了非標準無保留意見的上市公司作為研究樣本，同時選取了同樣數量的被出具標準無保留意見的上市公司作為控制樣本，通過線性回歸分析以及logistic回歸分析的手段，一方面我們驗證發現了我國上市公司中存在的盈餘管理現象，另一方面我們也發現了上市公司經常採用的利潤操縱手段。
  8. Making use of the time series exhibitions of the fluctuation - rate datum, we make our study for the following two purposes : one is to observe whether the preannouncing companies " temporal - condition variance of the series of the return rate conforms to the demand of sta bility ; the other is to decide whether the preannouncing companies " stocks have asymmetrical - information adjustment, this is to say, to decide how the companies response to good or bad news

    為了進一步檢驗盈餘預告新規則實施效果，我們考慮從波動性入手對股票市場的穩定性進行系統分析。我們嘗試利用波動率數值的時間序列表現進行研究，力圖了解：預告公司股票日收益率序列的時變條件方差是否滿足穩定性要求。預告公司股票是否存在信息非對稱性調整現象，即對利好利空消息分別做出何種反應。
  9. America used to make profit from the sells of big suvs and trucks, but they were not popular due to the high petrol price ; europe has a resting production power of 30 %, swedan saab is more fragile, and indian fiat faces big reorgnization, gm and ford ' s european branches may reduce the production scale, and the same thing happens to german vw

    美國一直靠大型suv和卡車保持盈利，但是這兩種車型受到高油價的威脅，而且現在已經不時髦了；歐洲目前的汽車生產能力有30 %的剩餘；瑞典的紳寶公司極為脆弱，義大利的菲亞特公司面臨大改組，通用公司和福特公司在歐洲的子公司都可能縮小生產規模，德國的大眾公司也一樣。
  10. A surplus on current account would not be a matter for congratulation if it was accompanied by recession, depressed consumer confidence or negligible profits

    如果經常帳錄得盈餘的同時經濟卻出現衰退，消費信心亦低沉或商業經營盈利薄弱，那麼有了這筆盈餘也不值得高興。
  11. To often be in " force empty season " ( see add civil " why does soybean futures appear easily force storehouse " ) suffer losing nominal for, corresponding strategy is through moving the storehouse comes the time of protracted complete a business transaction ( displacement reachs basic admiral storehouse annual 11, 1, march agreement, but, as a result of 1, agreement traded in march scale is not large, move commonly the main target that the storehouse operates was november agreement ), reduce the still can achieve make up the deficits and get surpluses even goal of the loss

    對于經常在「逼空季節」 （見附文「大豆期貨為何輕易出現逼倉」 ）遭受損失的空頭來說，相應的策略是通過移倉來拖延交割的時間（基本上將倉位移至每年的11 、 1 、 3月合約，但是，由於1 、 3月合約交易規模不大，一般移倉操作的主要對象是11月合約） ，降低損失之餘甚至還能實現扭虧為盈的目的。
  12. ( 4 ) after we lower their p / e ratio, the firms with bad earning character can gain excess yield in bull market, and it can reduce loss in bear market

    （ 4 ）盈餘品質較差的企業，如果將其市盈率倍數調整降低后，發現在股市繁榮時，同樣也能獲取超額報酬，而在股市疲弱時，也能把損失金額降至最低。
  13. The bea was allowed to lapse when projections began to show federal surpluses

    當預測顯示聯邦財政開始出現盈餘時， 《預算執行法》就中斷了。
  14. Therefore the systematic research in earnings management on the basis of shares - rationing right will have a profound influence on the improvement of regularities in the stock market, on the scientific nature of regulatory policies of the capital market, on the behavior of public - offering corporation, on the healthy development of the capital market, and on the enrichment of evidence in earnings management

    因此，對於我國上市公司基於配股權的盈餘管理現象作以系統的研究將對證券市場的完善、證券市場監管的科學化、上市公司行為的規范化以至整個證券市場的健康發展都會產生深遠的影響，同時還可以豐富盈餘管理的證據。
  15. Some foreign literatures use the samples of our capital market, but the data is before 2000. however, there is something new after 2000. there are fewer national literatures investigating the timeliness of the annual announcements. after the comparisons and estimations of the foreign and national literatures, our sample consists of announcements between 1997 and 2004 and we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements and the interaction effect between them. the sample consist the announcements after 2000 and we consider our special background too, so it is more applicable to the chinese environment

    本文研究發現在審計意見相同的情況下，有負的未預期盈餘的公司比有正的未預期盈餘的公司公布年報的時間要晚;而在未預期盈餘的性質相同的情況下，沒有得到標準審計報告的公司比得到標準審計報告的公司公布年報的時間要晚;而且不僅未預期盈餘的方向會影響公司公布年報的時間，未預期盈餘的大小也會影響公司公布年報的時間;未預期盈餘和審計意見的類型存在相關關系;公司的股權性質也會影響公司公布年報的時間。
  16. The empirical research in em forthers the acaden1ic thoughts of accrual - basis accounting, hastens the development of generally accepted accounting principles, and enriches the research measures in empirical accounting lots of literatures on em have been reported rece11tly however, researcheres have n ' t reached the consensus in most issues in this fieid much of the controversy over the interpretation of the literature ' s tindings is due to the extensive use of aggregate accruals models that mostly origil1ated from jones mode1 given the limlted theory, we have of how accruals behave in the absence of discretion, the task of identifying and controlling for potentially correlated o111itted variables is daunting indeed an alternative to study aggregate accruals is the 111ethodology for identifying earnings management developed by burgstahler and dichev ( l997 ) based on the distribution of earnings after management however, this measure is flawed by its silence about the form and extent of earnings management my dissertation intends to bridge the traditional aggregate accruals models and the new earnings distribution method, which is the first aim of this paper there is no doubt that earnings management is more rampant in china when compared with what has been documented for the west, since china ' s accounting standards are much too incomplete to of lbr clear guida11ce on many accounting transactions

    文章首先指出了研究盈餘管理的三種方法各自的優點及不足，然後創造性地發展了前人的研究手段，在傳統的瓊斯模型及新的盈餘分佈方法之間找到了溝通的橋梁，並建立了一個嶄新的模型：瓊斯?閾值模型。通過對美國18 ， 160家上市公司在1980 - 1999的20年間的40餘萬觀測樣本的實證研究表明，美國上市公司與我國上市公司一樣也存在著以獲取正盈餘及維持近期業績為目的的盈餘管理；公司經理人員使用可操縱性應計利潤為其管理盈餘的手段；經理人員因追求正盈餘或試圖維持近期業績而管理盈餘時體現出不同的行為方式。對美國上市公司的成功運用，證明我們的新模型在判斷盈餘管理存在與否、手段如何、動機怎樣等方面均比目前正在學術界流行的盈餘分佈法具有更強的檢測能力。
  17. But one could seriously question whether it is prudent to declare such a material dividend out of unrealised surplus from a revaluation of quoted shares on hand and to recognise an internal dividend from its wholly - owned hkma as income

    用未實收的股票升值帳面盈餘來派息，在現時政府入帳方法，技術上正確，但是否最可取的保守穩健處理方法，卻值得商榷
  18. As to congestion management, two congestion pricing methods are studied. one is aumann - shapley method and the other is based on the usage to the congestion device, which are capable of eliminating the merchandise surplus. at last, the methods for cutting contract for eliminating the congestion effectively in the bilateral / multilateral market model are studied

    阻塞管理方面，本文針對電力庫模式下節點定價法導致出現銷售盈餘的不足，介紹了as定價方法及基於線路利用率的阻塞定價法，從而從根本上解決了該問題；針對雙邊多邊交易市場模式，本文探討了在出現阻塞時如何合理地裁減合同從而有效地進行阻塞管理的方法。
  19. 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。
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