盈余

A comprehensive analysis of asset stripping at quo, as well as the impact of asset stripping of a surplus on the basis of the asset stripping of the in the current situation analysis in detail.

其次，在全面分析资产剥离现状以及资产剥离对盈余影响的基础上，对资产剥离中盈余管理的现状进行了详细分析。

Our account is in the black this month.

这个月我们的账户上有盈余.

We can turn paper profit into money in the bank.

我们能把帐面盈余变成在银行的现金.

Norway's budget surplus has fallen from 5.9% in 1986 to an expected 0.1% this year.

挪威的预算盈余已经从1986年的5.9%降至今年预计的0.1%。

The empirical results show that asset impairment losses, non-operating income, investment income, finance expense are the principal means of listed companies to manage earnings, but the relationship between changes in fair value gain or loss and earnings management is not obvious.

实证结果表明，在具体的利润费用项目方面，资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式，而公允价值变动损益与盈余管理的关系并不明显。

The new accounting standards effectively restricted excessive earnings management, yet the ineffective execution of these new standards endowed excessive earnings management with new instruments, which could be solved through the professional judgments of accouters.

新会计准则的规定有效的制约了过度盈余管理，但执行上的无效性使过度盈余管理有了新手段，会计职业判断是解决这一问题的首要办法。

Its tax captures most of the surplus above the cost of production.

它的税攫取了超过生产成本的大部分盈余.

The average magnitude of earnings management of listed firms is 0.0122 which is about 13 times of that of non-listed companies ( 0.0009).

在非上市公司中，盈余管理公司比例则只有5.49%，它们提高ROA数据0.0009。上市公司盈余管理频率大约为非上市公司的3倍，平均盈余管理幅度大约为非上市公司的13倍；

However studies before had only discussed the relationship between the level of earnings, net asset per share, variation of earnings or direction and disclosure delay.

以往的研究大多探讨了盈余水平的高低及每股净资产的大小，或盈余变化的大小和方向与披露时滞的关系，没有考虑盈余质量问题。

Capital formation can lead to more output, providing a surplus for further increases in output.

资本形成导致更多的产出, 这为进一步增产提供了盈余.

If export and import demand is elastic, then the change in trade volumes will operate to remove the surplus.

如果进出口需求具有灵活性，那么贸易额的变化则可能会抵消盈余。

A budger surplus may be used to redeem state debt.

预算盈余可用于偿还国债.

We are 500 pounds to the good.

我们盈余500英镑.

Gains on " capital " assets are taxed at lower rates than ordinary income.

与正常的收益相比 “ 资本 ” 资产的盈余是按较低的税率纳税.

For the behavior of earnings management of listed companies, external users hope that the audit of financial statements from CPA can restrain its effect.

对于上市公司进行的盈余管理行为，外部使用者寄希望于注册会计师对财务报告的审计，期望其能起到抑制上市公司盈余管理的作用。

All that has been said about how the benefits of consumers'surplus are passed on to individuals.

上面我们说明了消费者盈余的好处,何以能够转移到个人身上.

What is EPS? How does diluted EPS differ from EPS?

什么是每股盈余EPS? 稀释后的每股盈余与一般每股盈余有哪些不同?

At the same time, earnings predictability, earning management, variance of earnings and rapid development of firm have significant influence on pessimistic earnings forecast, while earnings predictability, earning management and scale of firm can impact significantly on optimistic earnings forecasts.

同时，可预测性、盈余管理、盈余波动以及公司扩张速度对分析师的悲观预测有显著的影响，而可预测性、盈余管理以及公司规模则显著影响分析师对盈余的乐观估计。

A notion in economics known as the paradox of value is closely tied to consumers'surplus.

在经济学中,价值的反论这一概念是与消费者盈余密切有关的.

And management of a listed company means the policies can be said to be varied and can be manipulated by accounting standards and accounting policies, the use of transactions between related parties, carried on corporate earnings management through asset restructuring and other forms.

上市公司盈余管理的手段可以说是多种多样，可以通过会计准则和会计政策进行操纵、利用关联方之间的交易、通过资产重组等形式进行对企业盈余的管理。

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.

现有的公认会计原则和会计惯例在一定程度上为公司留下了许多进行盈余管理的空间，对盈余质量常常会产生不利的影响。

Management incentive compensation based on accounting management was implemented in England first in 19th century. Then the whole Europe area, America and Janpan followed this method. Management began to carry on the behavior of earnings management for their greatest rewards.

19世纪，以会计盈余为基础的管理层奖励报酬率先在英国开始实行，随后，整个欧洲以及美国和日本也相继采用这种办法，由此引发了管理层为获取自身最大报酬而进行盈余管理的行为。

This year's trade surplus surpasses those of all previous years.

今年的贸易盈余超过以往任何一年的盈余.

The invisible trade surplus was £200 million lower than reported.

无形贸易盈余比报道所称的少2亿英镑。

Earnings information is the key to affect investment decision-making information, and earnings persistence is an important indicator of measured earnings information. At the same time, earnings persistence guarantee the earnings forecast based on earnings.

会计盈余信息是影响投资者决策的关键信息，会计盈余的持续性是衡量会计盈余信息的一个重要指标，同时会计盈余的持续性保证了基于会计盈余的收益预测。

But it had a 9 million dollar surplus in cranberries.

不过在蔓越橘上则有九百万美元的盈余.

The incentives for earnings management include capital market motivation, contracting motivation and political cost motivation.

作为财务揭示的热点问题，盈余管理受到广泛的关注。盈余管理动机包括资本市场动机、契约动机和政治成本动机。

For example, management can do earning management through planning transaction making permanent BTD. Management also can make transactions to change operating cash flow, and influence the accounting income and taxable income at the same time.

比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理，这种盈余管理行为将同时影响会计所得和应税所得。

Generally, many scholars think the earnings management is earnings manipulation.

但总的来说，许多学者将盈余管理定位于盈余操纵，虽然也在某种程度上肯定了盈余管理的正面作用，但是仍认为盈余管理的负面作用远远大于其正面作用。

He calculated his gains and losses of money and the result was a plus.

他把所得与所亏钱数计算了一下,结果是盈余.