盈餘交易 的英文怎麼說

中文拼音 [yíngyújiāoyì]
盈餘交易 英文
surplus transaction
  • 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
  • 交 : Ⅰ動詞1 （把事物轉移給有關方面） hand over; give up; deliver 2 （到某一時辰或季節） reach （a cert...
  • 易 : Ⅰ形容詞1. （容易） easy 2. （平和） amiable Ⅱ動詞1. （改變; 變換） change 2. （交換） exchange Ⅲ名詞（姓氏） a surname
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  1. 3 ) the ways by which the earning management can be brought about : affiliated dealings, assets transfer and replacement, applying accounting policy with light hand, assets recombination, support by local government etc. 4 ) suggestions "

    盈餘管理實現的方式主要有關聯交易、資產轉讓置換、巧用會計政策、資產重組、地方政府支持等。
  2. These trends have greatly benefited hong kong s external sector, as indicated in the substantial current account balance of payments surplus that we are running

    這些趨勢使香港的對外交易大為受益，從國際收支錄得大的經常帳盈餘可以知道。
  3. By convention, all capital and financial flows, except those arising from transactions in official foreign reserves undertaken by the monetary authority on behalf of the exchange fund, are added to current transactions together with implied errors and omissions " above the line " in arriving at what is termed the " overall " surplus or deficit in the balance of payments accounts

    傳統以來，在計算國際收支平衡帳的整體盈餘或赤字時，除金融管理專員代外匯基金進行的官方外匯儲備交易外，其他所有資本與金融流量，以及經常帳的交易連同隱含誤差都會計入線上項目內。
  4. It would lead to the redistribution of wealth of the covenanters, so much as cause the conflict of interests of the covenanters, the undue earning management can easily turn into malpractice, cheating, deal in secret during the developing of capital of china, such as " qiongmingyuan ", " zhengbaiwen ", " yinguangxia ", " maikete " have caused universal concern of all social

    加上過分的盈餘管理行為很容易演變成舞弊、欺詐、內幕交易。在我國資本市場的發展歷程中，諸如瓊民源、鄭白文、銀廣夏、麥可特等惡性事件時有發生，上市公司披露的會計信息是否真實?有無操縱盈餘的問題
  5. The local government runs a budget surplus, and while it has issued a small volume of bonds to help create a market, these also trade in very low volume

    當地政府有預算盈餘，不過只發行了少量的債券來幫助創造市場，所以這些交易的容量都很小。
  6. The listed companies, which are the model forms of the company system, play a critical role in the securities market more and more policies, codes and ordinances in the securities market directly or indirectly regard the accounting earnings as the assessing index. therefore the listed companies " financial information, especially the accounting earnings, becomes the key factor that influences the price of stock and shares

    作為公司的典型代表，上市公司在證券市場上扮演著重要的角色，上市公司財務信息尤其是會計信息是影響股票價格的重要因素，越來越多的相關政策、法規和條例直接或間接以會計盈餘作為考核指標，而其中關聯方交易則是改變會計盈餘的一種常用手段。
  7. Statistics from chinese general administration of customs showed that china ' s aggregate surplus for the first 5 months has jumped 84 % year on year to 85. 7 billion us dollars

    據中國海關總局的相關數據顯示在開始的5個月里，交易盈餘總額就上升可84 % ，達到了875億美元。
  8. This paper is trying to answer it. first of all, this paper analyses the system that promotes unfair related transaction and variance of regulatory regime, and explores relations of related transaction and earning management of loss companies. second, it uses the method that is different from literature in mainland china, adds the related transaction factor to consider the earning management of loss companies, and draws the conclusions through empirical method

    其次，本文採用不同於國內文獻的研究方法，引入關聯交易因素考慮虧損公司盈餘管理，通過經驗研究方法分別對關聯交易程度等級與資產收益率關系、虧損時間、關聯交易程度與盈餘管理三者關系、影響關聯交易因素及審計意見與盈利質量關系等關聯交易盈餘管理方面進行實證研究，並得出以下主要結論： 1
  9. It reviews enron corporation ' s development history from 1986 to 200land talks over enron corporation ' s earnings management measures : enron corporation managed earnings by a series of complicated partner transaction

    回顧安然公司的歷史，從1986年到2001年的發展過程；探討安然公司進行盈餘管理的手段；安然公司通過一系列復雜的關聯方交易來管理收益。
  10. 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。
  11. Accounting earnings is the key index in all accounting information, which not only reflects the past outstanding achievement, but also forecasts the growing prospect of listed companies combined with other indexes. after the publication of annual financial reporting of listed companies, investors usually evaluate the achievement of different companies by accounting earnings index when they select objects in numerous listed companies. in securities market, legislation and administration institutions value and supervise the whole course from coming into the market to exiting from the stock market by earnings index. recognition of the stock listed company, the confirmation of issuing price, absorbing new capital from market, st and pt, which have osculation connections with earnings index

    另一方面，在實踐中，會計盈餘指標業是應用頻率非常高的財務要素，證券分析師和投資者大多會採用這一指標來評價不同公司間的業績，並預測其未來的發展前景。而在證券市場的監管上，立法、行政機構也是廣泛使用會計盈餘指標對公司從招股上市到摘牌下市的全過程進行評價和監督，其中股份上市公司的認定、上市發行價格的確定、上市公司的再融資、股票交易的特別處理、暫停上市和摘牌等都與盈餘指標有密切的聯系。
  12. 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。
  13. They should enjoy the proprietary of the security and ask for rights in accordance with the law, particularly including : right of asking for the company ' s surplus distribution ; right to vote ; right to propose and inquire ; right to know ; the power of alienation of the securities ; right of asking for the distribution of assets of surplus ; right of having priority to take up ; right to claim

    投資者具有雙重身份：上市公司的股東或債權人、證券交易者，應依法享有證券財產權和證券請求權，具體來講包括：公司盈餘分配請求權；表決權；建議和質詢權、知情權；證券轉讓權；剩餘財產分配請求權；優先認購權；訴權。
  14. Article 32 a company type stock exchange shall set aside thirty to eighty percent of the after tax profit as the special reserve

    第32條公司制證券交易所應于每年稅后盈餘項下，提列百分之三十至八十特別盈餘公積。
  15. This is because that under the theory of earning management, such listing companies had more motivations to manage earnings so as to take off the special restrain and protect their shells

    因為從動因學說的角度講，被st的上市公司會有更多的動因去管理盈餘以使公司股票恢復正常交易。
  16. Chapter five is the classification of the roe ( the rate of return on the owner ' s equity ) of the public - offering companies froml997 to 1999, and then a conclusion is drawn on the 10 % and 6 % of roe : the heavily - populated numbers of roe have something to do with the regulatory policies. the last chapter is three suggestions in policies put forward by the former discussion on roe. earnings management does exist

    本章著眼于對我國上市公司基於配股權的盈餘管理的研究：通過對1997年到1999年掛牌交易的上市公司的凈資產收益率進行分類，發現了凈資產收益率的「 10現象」和「 6現象」 ：即上市公司凈資產收益率的密集區與證監會在1996年初和1999年初修改上市公司配股權存在趨同性。
  17. 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。
  18. Influenced by the unsymmetrical information, the investors are hard to learn the earnings management of listed companies. however, the investors can still see through listed companies " tricks to protect themselves to the greatest extent by means of analyzing the financial statement as well as paying attention to choices of accounting principles, alternation of accounting estimation, assets impairment provision, related parties transaction, reconstruction and adjustment in operation

    雖然上市公司所進行的盈餘管理活動會受到信息不對稱性的影響，難以為投資者所明晰，但投資者還是可以通過分析其財務報告，關注會計政策的選擇和會計估計的變更，關注資產減值準備，關注關聯交易和資產重組，關注對企業生產經營活動的調整等，來識別上市公司的慣用伎倆，以最大程度保障自身的利益。
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