賬面盈餘 的英文怎麼說

中文拼音 [zhàngmiànyíngyú]
賬面盈餘 英文
books surplus
  • 賬 : account
  • 面 : Ⅰ名詞1 （頭的前部; 臉） face 2 （物體的表面） surface; top 3 （外露的一層或正面） outside; the ri...
  • 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
  • 賬面 : accounts
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  1. He is to show a paper profit of25, 000 on his investment

    他將表明其投資25 ， 000英鎊賬面盈餘。
  2. Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings

    長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。
  3. Given that corporate management can chose different accounting policies within legal framework, a company ' s book earnings are prone to be adjusted or rigged by its top executives, which may mislead investors in assessing the company ' s real return

    由於相關的會計準則為企業經營者留有較大的會計政策選擇空間，這使得公司的賬面盈餘及其增長較容易受到經營者的主觀控制。因此，如果投資者依靠以會計利潤指標為主的業績評價體系來衡量公司的盈利能力，他們就難免會被誤導。
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