盈餘準備 的英文怎麼說

中文拼音 [yíngyúzhǔnbèi]
盈餘準備 英文
surplus reserve
  • 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
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 備 : Ⅰ動詞1 （具備; 具有） have; be equipped with 2 （準備） prepare; provide with; get ready 3 （防備...
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  1. In consideration of multitype risk in the operation of insurance companies, this paper studies some important variables in insurance business and then comes to the conclusion that the surplus process is related to safe load and individual claim amount distribution when the preliminary reserve is zero while the surplus process is related to adjustment coefficient when the preliminary reserve is beyond zero

    摘要考慮到保險公司同時經營多種不同質風險的情況，本文從保險業務中需要研究的幾個重要變量出發，研究了初始準備金為零時，盈餘過程與安全負荷及個體索賠額分佈有關；當初始準備金大於零時，盈餘過程與調節系數相關等情形。
  2. Upon the issue by the company of a share without par value, if an amount is stated in the memorandum to be authorized capital represented by such shares then each share shall be issued for no less than the appropriate proportion of such amount which shall constitue capital, otherwise the consideration in respect of the share constitutes capital to the extent designated by the directors and the excess constitutes surplus, except that the directors must designate as capital an amount of the consideration that is at least equal to the amount that the share is entitled to as preference, if any, in the assests of the company upon liquidation of the company

    公司發行無面值股票后，如果在備忘錄中載明一個金額，該金額為此類股票代表的法定資本，則每隻股票應以不低於構成資本的金額的適當比例發行，否則股票發行的對價以董事指定的金額大小為準構成資本，超額部分則構成盈餘；除非董事必須指定對價的一個金額作為資本，該金額至少應等於公司清算時股票在公司資產中作為優先部分（如果有）的金額。
  3. We find evidence that two items, irregular item, reserve of devalue, are used to achieve increase or decrease in earnings. and it is no effective evidence that the item of working capital is used to manage earnings

    St公司的盈餘管理行為主要是通過對非經常性損益項目與資產減值準備項目進行的，而對于營運資本項目的盈餘管理行為則基本上未得到有效證實。
  4. According to statement of standard accounting practice 17, only hk 0. 9 billion, being the revaluation loss in 2003, can be added back to the accumulated surplus. the balance hk 0. 2 billion goes into a premises revaluation reserve account. compounded

    根據會計實務準則第號，只可以將其中9億港元即年的物業重估減值撥入累計盈餘，其餘億港元須撥入物業重估儲備。
  5. 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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