acquisition surplus
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The empirical result demonstrates that:(1) the average abnormal reture and accumulated average abnormal reture around and after quarter surplus announcement change obviously, which illustrates the quarter surplus reports are of information content in our A share market;(2) the market can treat different types of accounting surplus data distinguishly by analysing inexpectant surplus as good news or bad news, but it reacts intensely to good news and flatly to bad news:(3) the market investors are paying more and more attention on accounting surplus of listed companies, which can be viewed in the annual text that the surplus reaction coefficient significance enhances;(4) A share market is, basically, under a state of semi-strong efficiency, or at least of an effective process from weak to semi-strong.
实证结果表明:(1)季度盈余报告公布前后平均非正常收益率和累积平均非正常收益率都发生了明显的变化,说明在我国A股市场季度盈余报告是具有信息含量的;(2)通过对未预期盈余分为利好组和利空组的分析,得出市场能够区别对待不同性质的会计盈余数据,但是市场对利空消息反应强烈,对利好消息反应平淡;(3)在分年度的检验中,可以看到盈余反应系数的显著性不断增强,证明我国A股市场的投资者对于上市公司会计盈余的重视程度在不断增加;(4)研究结果倾向于我国A股市场基本处于半强式效率,至少我国证券市场正处在从弱式有效向半强式有效转变的过程中。
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Proceeding from this point, using the logic analysis method of Marxism and positive and normative analysis of modern economic theory, the paper first investigates the surplus situation of Gansu province's rural labor forces and the problems existing in the transfer of surplus labor forces. Secondly it analyses the modes of transfer of rural surplus labor forces in the developed countries and domestic developed areas, in the hope of finding out the experience that can be used for reference. At last, based on the current situation of transfer of western rural surplus labor and its influence factors, it puts forward its independent opinion on promoting the transfer of Gansu province's rural surplus labor forces in an all round way.
从此点出发,运用马克思主义理论逻辑分析的方法及现代经济理论实证与规范分析的方法,首先考察了甘肃省农村劳动力剩余的动因及对甘肃经济的积极影响及转移中出现的问题,其次对国内外农村剩余劳动力转移的模式进行分析,以期找出可借鉴的有益经验,然后立足于转移的现状和问题,有针对性地、全方位地就促进甘肃农村剩余劳动力转移的问题提出了自己的见解。
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This thesis tries to give an objective and comprehensive description of second culture acquisition, which includes the acquisition model of second culture acquisition, the result of second culture acquisition—interculture, and the "critical period" hypothesis for second culture acquisition.
在此基础上,本文分析第二文化习得的四种方式,描述第二文化习得特有的"中介文化"状态,并提出第二文化习得的"关键期"假说。
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acquisition surplus:盘购盈余
acquisition excess 盘购超支 参见盘购盈余(acquisition surplus) acquisition surplus 盘购盈余 企业合并时,采用股权联营法(pooling of interest method)进行结算.由于盘购价 是按被盘购公司资产的账面价值计价,低 于有形资产净值,
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acquisition surplus:盘购盈余 acquisition surplus 盘购盈余
131 1 acquisition excess 盘购超支 acquisition excess 盘购超支 | 132 1 acquisition surplus 盘购盈余 acquisition surplus 盘购盈余 | 133 1 across-the-board 全面调整 across-the-board 全面调整
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acquisition surplus:合并盈余
103acquisition assets购置资产 | 104acquisition surplus合并盈余 | 105acquisition value购置价值
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盘购盈余 acquisition surplus 盘购盈余:acquisition surplus
131 1 acquisition excess 盘购超支 acquisition excess 盘购超支 | 132 1 acquisition surplus 盘购盈余 acquisition surplus 盘购盈余 | 133 1 across-the-board 全面调整 across-the-board 全面调整
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surplus at date of acquisition,acquired surplus:取得日公积,取得公积
surplus asset 剩餘資產 | surplus at date of acquisition,acquired surplus 取得日公積,取得公積 | surplus charge 沖轉公積