非利潤盈餘 的英文怎麼說

中文拼音 [fēilìrùnyíngyú]
非利潤盈餘 英文
paid-in surplus
  • 非 : Ⅰ名詞1 （錯誤） mistake; wrong; errors 2 （指非洲） short for africa 3 （姓氏） a surname Ⅱ動詞1 ...
  • 潤 : Ⅰ形容詞（細膩光滑; 滋潤） moist; smooth; sleek Ⅱ動詞1 （加油或水 使不幹枯） moisten; lubricate 2 ...
  • 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
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  1. Afterwards, we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000, as the studying sample, and the listed company which is drawn the standard auditing opinions, as the controlling sample. through linear return and logistic return analyse, we verify that there are the phenomenon of earnings management in china ' s listed company, on the other hand, we have found the general accounting meanings of earnings management

    隨后，我們又以2000年度被注冊會計師出具了非標準無保留意見的上市公司作為研究樣本，同時選取了同樣數量的被出具標準無保留意見的上市公司作為控制樣本，通過線性回歸分析以及logistic回歸分析的手段，一方面我們驗證發現了我國上市公司中存在的盈餘管理現象，另一方面我們也發現了上市公司經常採用的利潤操縱手段。
  2. 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。
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