虛構利潤 的英文怎麼說
中文拼音 [xūgòulìrùn]
虛構利潤
英文
fictitious profit-
The second part analyze the direct causes of enron ' s abrupt collapse and probes into the set up of special purpose entities of hiding debts and counterfeit increase of income and profits, which received wide criticism from the investors, and the relevant transactions which caused the financial crisis of the company and resulted in the sharp shrink of its stock price and degradation of credit to junk bond
內容涉及被投資者普遍指責的用於隱藏債務、虛增收入及利潤的特殊目的實體的搭建,以及觸發安然公司債務危機並由此導致其股價巨幅縮水、信用等級被降至垃圾級的關聯交易。第三部分從安然的發展戰略、企業文化、公司治理結構等方面分析安然失敗的深層次原因。A lot of people have not regarded memoir as the literary works to create, but write down history purly, the pursuit to the literature quality of memoir only stay in processing the aspect polished to the characters, only history study value such an memoirs, have literature study value, it is the memoir of the individual interests writing, studies value and will give a great discount too in history. p p because this subjective, objective respect the restrictions of termseses, make the literature value relative novelses of memoir wait for other literature come and say relatively poor and weak by types, it is difficult to bring literature researcher s attention
秉筆直書,不能虛構,聯想和想像的空間受到了限制,開拓回憶錄文學價值的努力也就隨之受到制約其次,創作回憶錄並非文學家的專利,任何人都可以把對自己歷史的回顧與思考付諸文字。很多人沒有把回憶錄當作文學作品來創作,而是純粹地記錄歷史,對回憶錄文學性的追求僅停留在對文字進行加工潤色的層面上,這樣的回憶錄只有歷史研究價值,而沒有什麼文學研究價值,為個人利益寫作的回憶錄,歷史研究價值也會大打折扣。There are many related party transactions between them. because transfer pricing is different from market price and supervisor often pay more attention to profit, many listed companies often use related party transactions to get fictitious profit
關聯交易的不確定性和其定價政策的非市場性、多樣性以及市場監管對利潤指標的過分重視,導致我國的許多上市公司利用關聯交易來虛構利潤、粉飾報表。The second step is to develop and test a logistic regression model that estimates the likelihood of overstated assets or ( and ) earnings in financial reporting, conditioned on the presence or absence of several variables
第二步利用有效指標構造並檢驗logistic回歸模型,用以估計公司發生資產或(和)利潤虛增的概率。For example, they fabricate or transfer the profits to establish a fictitious phenomenon of prosperity. if so, the investors will be misled and the social resources can n ' t be propriately disposed. moreover, it will hinder and disorder the healthy development of the stock markets, being harmful to a great number of investors as well as the big shareholders, at the same time, interfe ring the economic stability
比如說虛構或者轉移企業利潤,製造上市公司的虛假繁榮,使廣大投資者的投資決策得不到正確引導,社會資源因此而得不到優化配置,從而危害整個證券市場的健康發展,極大地損害包括大股東自身在內的廣大投資者的利益,也將最終擾亂整個證券市場秩序,危害國家社會經濟的穩定。Secondly, from the pattern of listed company " s handle profit. they often use these ways to manipulate profit, such as connected bargain obviously is unfair, forge documents manufacture busines, abuse the accountancy policy, ask for help of local government and so on
其次,從上市公司利潤操縱的方式看,利用顯失公允的關聯交易、偽造單據虛構經濟業務、濫用會計政策假帳真算、藉助地方政府的默契配合等是上市公司利潤操縱普遍採取的方式。In general, the reorganization should meet the needs of the adjustment of industry structure and industry transformation, becoming the carrier of industry integration. companies cannot achieve consistent development only through a false account of profit
總的來看,資產重組應該服從產業結構調整、產業轉型的需要,成為產業整和的載體,僅僅憑借虛假的賬面利潤不可能使公司得到持續發展。分享友人