質量盈餘 的英文怎麼說

中文拼音 [zhíliángyíngyú]
質量盈餘 英文
mass excess
  • 質 : Ⅰ名詞1 （性質; 本質） nature; character; essence 2 （質量） quality 3 （物質） matter; substance;...
  • 量 : 量動1. （度量） measure 2. （估量） estimate; size up
  • 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
  • 質量 : 1 [物理學] mass 2 （產品或工作的優劣程度） quality 3 economy （離子源的）; 質量標準 quality level...
  • 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. Is it due to the decline of auditing quality, or providing nonstandard uncensored auditing opinion to change the auditor ? is the changing of auditor will influence the auditing quality ? if it is true, what is the potential explanation ? for the attention of above - mentioned problem, this thesis attempt to test some samples of auditor changing in chinese stock market, to find the underlying signification of the changing auditor event, and the effect on the auditing quality

    出於對上述問題的關注，本文試圖對我國證券市場中的若干審計師變更樣本進行檢驗，以便發現審計師變更事件的潛在含義，以及其是否對審計質量產生影響。本文以盈餘管理為橋梁，通過2001 - 2004年度上海a股數據檢驗審計師變更與審計質量的相關性問題。最後得出的結論是審計師變更能在一定程度上會影響審計質量。
  3. The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager, this would have the negative influence on the earnings quality

    現有的公認會計原則和會計慣例在一定程度上為公司留下了許多進行盈餘管理的空間，對盈餘質量常常會產生不利的影響。
  4. It also has real necessity to our country. this article focuses on the difference between profits after taxation of the dual annual reports, audited by native or foreign cpas separately, of the ab listed companies, as a cut - in point to assess the quality of the native accounting information. the whole article will be spread out in five dimensions, including comprehensive view, inter - sector comparison, cause research, dynamic analysis and inter - market comparison, discussing about the characteristics of the differences between the profit data disclosed in the native annual reports and that required by the international standards and the bottleneck of the quality limits of our accounting information

    本文以1998 2000年ab股公司年報境內外審計后的稅后凈利差異作為研究國內會計信息質量的切入點，分總量、行業、致因、動態分析、兩市比較五個維度，集中探討了我國會計盈餘數字與國際標準之間差異的分佈特徵及制約我國會計信息質量的瓶頸所在，對于牽涉較廣機制層面的根源，本文只做簡單的評述，而將文章的重點放在對差異本身的特點與制度層面的分析。
  5. Stock men ' s polar fleece jackets, original order to korea, made from surplus fabric. size 95, 100, 105, 110, color black, blue, coffee. nice quality, all made in zhejiang, china

    股票男裝搖粒絨外套，原為韓國，製成面料的盈餘.面積95 ， 100 ， 105 ， 110 ，顏色黑，藍，咖啡.尼斯質量，使所有在中國浙江
  6. For the price - earnings ( pe ) models, forecasted earnings do not provide better firm - value estimates than historic earnings, implying the former has a dubious quality

    本益比模式中， ?含成長信息的?史盈餘模型的預測效?高於含有成長消息的預估盈餘，顯示新上市公司的預估盈餘質量亟待改善。
  7. The earnings quality of chinese listed companies now has already been the focus of the investors " attention. in the last few years, some listed companies " perfect earnings per share turn out to be afraud and investors " hopes were shatered

    上市公司的收益質量如今已是投資者不得不關注的焦點了，近幾年，一些上市公司近乎完美的利潤增長率、每股盈餘如肥皂泡般在我們面前破裂時，投資者的希望和夢想也隨之破滅了。
  8. On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company ’ s earnings to make it more scientific and reasonable. therefore, the thesis will enhance information users ’ comprehensive ability to evaluate the accounting earnings information

    本文以現行會計制度下上市公司的會計盈餘信息為基礎，從核心盈餘出發，並結合其他財務信息，在充分反映上市公司盈餘質量本質特性的前提下，運用公司理財學、計量經濟學等方法，對上市公司盈餘質量的傳統評價方法進行修正，使之更為科學合理，從而提高信息使用者對會計盈餘信息的綜合評判能力。
  9. 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
  10. In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed. the case is analysis details the major approaches of earnings management in the listed companies that use non - constancy break - over item. by the way of comparative analysis and multivariate statistics methods, empirical analysis reviews the quality of accounting earnings of listed companies, unveils the existence and means of manipulating accounting income though non - constancy break - over item for variety motives

    理論分析探討了盈餘管理現象形成的外在動因和內在動因；案例分析詳細說明了上市公司利用非經常性損益操縱利潤的主要手段；實證分析採用對比分析和統計檢驗等方法考察了上市公司會計盈餘質量，揭示了上市公司存在為達到種種目的而利用非經常性損益操縱利潤的行為。
  11. On january 2002, the american accounting association built up a item as “ earnings quality ”, and then proceeded with further study on every aspect of earnings quality

    2002年1月，美國會計學會（ aaa ）專門設立「盈餘質量」項目，對盈餘質量的各個方面進行深入的研究。
  12. However, the researches of earnings quality in china lag behind relatively, the content of the research is not enough systematic and in - depth and the related study field is required to be extended as possible as we can

    2003年在美國會計學會年會上，盈餘質量又成為一個重點討論課題。而我國對盈餘質量的研究相對滯后，研究內容也不夠深入和系統，相關研究領域亟需拓展。
  13. But american sec started until 1998 intensely to appeal in the attention stock market the more and more many financial report quality question, and obtained response in 2000 that american accountants academy allowed to fund an item of earnings quality research, then the market company ' s earnings quality research was received the theorists ’ and industrialists ’ the unprecedented value

    但是直到1998年美國sec開始強烈呼籲關注證券市場上越來越多的財務報告質量問題，並在2000年得到美國會計學會獲準資助一項多方的盈餘質量項目的回應時，上市公司的盈餘質量研究才受到了理論界和實務界前所未有的重視。
  14. This article mainly emphatically studies in the stockholder ’ s structure the influence to the earnings quality. the ownership structure was deciding the level of a company ’ s government ( li weian, 2002 ). a good ownership structural can effectively guard against manager ' s bad conduct behavior, the opportunism behavior and the big stockholder to invade the company value using the domination, thus safeguarded the quality of accountant earnings information. based on this

    股權結構決定著公司治理水平（李維安， 2002 ） ，在外部法律法規約束不嚴和監管力度不夠的情況下，股權結構設計的好，執行的有效，會有效防範經理人的敗德行為、機會主義行為和大股東利用控制權對上市公司價值的侵害，保證會計盈餘信息從編制到披露過程中不受到較大的扭曲，從而保障會計盈餘信息的質量。
  15. This writing firstly introduces the basic framework of information disclosure system of companies in the securities market and the present situation of our companies in this market, analyzes the main method that companies affect the quality of accounting information disclosure : irregular act and earnings management, then analyzes the deep reason of the irregular accounting information disclosure at detail, including irregular accounting rules, imperfect system of securities market, weak supervision of securities market, and etc. in the meantime, lists an example of violating concerned regulation of information disclosure, hechihuagong s irregular act

    本文先介紹了我國目前證券市場上上市公司信息披露制度的基本框架和我國上市公司會計信息披露的現狀，並分析了上市公司影響會計信息披露質量的主要手段，即違規行為和盈餘管理，再詳細剖析了造成上市公司會計信息披露不規范的深層次原因，包括會計規則不規范、證券市場相關制度安排不完善、法人治理結構不合理審計機構對立性受到困擾、證券市場監管不力等。另外，還列舉了一個違反信息披露有關規定的案例，即上市公司河池化工的違規行為。
  16. The information - economics analysis of earning quality

    盈餘質量的信息經濟學分析
  17. Accounting earnings quality is a focus which current accounting theorists and industrialists pay attention together

    會計盈餘質量問題是當前會計理論界與實務界共同關注的焦點。
  18. How to analyzes and evaluate company earnings quality is not only a significant academic subject, but a widespread practical significance

    如何分析和評價公司盈餘質量不僅是一項重大的學術性主題，而且具有廣泛的實務意義。
  19. Besides the company earnings quality appraisal research, we also may conduct the research from the influence earnings quality factor

    在除了對上市公司盈餘質量的評價進行研究外，我們還可以從影響盈餘質量的因素來進行研究。
  20. But according to the concluding process of dd model, actually the residuals from dd model regression, are only the proxies of the estimations errors of current accruals. but total accruals contain current accruals and non - current accruals, so if we directly use the proxies of current accruals as the proxies of total accruals, is it correct ? jones model is usually used to calculate the abnormal accruals reflecting the extent to which the management manipulate the earnings, but the management intent to manipulate is unobservable and likely idiosyncratic and sporadic

    但從理論上分析，由於利用dd模型回歸計算殘差過程中未考慮非流動性應計，因此該殘差中未能含有非流動性應計的錯誤信息，可能會使該指標在計量盈餘質量時產生一定的噪音;對于瓊斯模型，其更多地反映的是基於管理者有一定意圖的盈餘管理，而不能有效地計量無意圖的評估錯誤，因此使用該指標也可能會在計量盈餘質量時產生一定的誤差。
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