discretionary income 中文意思是什麼
discretionary income
解釋
可隨意支配的收入- discretionary : 可自行選用的
- income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
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" in cases of genuine hardship, the director of social welfare will continue to exercise her discretionary power as she does now to waive the residence requirement for cssa, which is our main scheme for income support
發言人說：綜援是我們主要的經濟援助計劃。申請人若生活上確實有困難，社署署長會如現時一樣，繼續行使酌情權豁免綜援的居港規定。 -
Rising oil prices are typically a negative for corporate profits since they boost expenses and eat into consumers ' discretionary income
石油價格的上漲，是企業盈利下降的一個標志，因為它增加了企業的成本，削減了消費者手中的可支配收入。 -
Our hypothesis in this essay is that public companies will increase total accruals in the period t |, to and t |, while decrease in the period 2 - net income consists of cash flows from operations and total accruals that can be divided into discretionary and non - discretionary accruals
本文的研究假設就是上市公司在配股前一年、當年和后一年將會通過營運資金項目調高應計收益，而在配股后第二年則會調低應計收益。 -
Based on it, the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals. it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998, so the paper tested 31 companies as statistical samples by three different models, which are the deangelo model, industry model one and industry model two
為此，論文僅以其中的31家摘帽st公司為樣本，按照實證研究的方法，首先建立了三點假設| ： 1 、摘帽st公司在摘帽當期會作出調高利潤的應計會計處理； 2 、摘帽st公司主要通過調整主觀應計利潤項目達到盈餘管理的目的； 3 、摘帽st公司會利用流動性應計項目進行盈餘管理。 -
With an average household income of 17, 600 renminbi, these people currently have little discretionary income to spend
目前他們的年平均家庭收入僅為17600元，幾乎沒有可隨意支配的收入。
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