查询词典 earnings

Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.

对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。

Article 75 The People's Bank of China shall order a commercial bank to correct one of the cases stated in Article 73 of this law or one of the following cases, and confiscates its illegal earnings if any and impose a fine which is one to three times the illegal earnings, or impose a fine between RMB 50, 000 yuan and 300, 000 yuan if no illegal earnings

第七十五条商业银行有本法第七十三条规定的情形之一或者有下列情形之一，由中国人民银行责令改正，有违法所得的，没收违法所得，并处以违法所得一倍以上三倍以下罚款，没有违法所得的，处以五万元以上三十万元以下罚款

From the valuation point of view, the current fourth quarter of the Shanghai market in recent rolling 12.81 times earnings, 1.96 times市净率, the Shenzhen market, nearly four-quarter rolling for 10.86 times earnings, 1.97 times for市净率; and with the end of last year, the Shanghai market and Shenzhen markets static earnings ratio 59.24 times, 60.48 times have been significantly reduced, valuation has been very clear advantages.

从估值角度来看，目前的第四季度，上海市场最近推出12.81倍的市盈率，市净率1.96倍，深圳市场，近四个季度的10.86倍的市盈率，滚动市净率1.97倍；及与去年年底，上海市场和深圳市场的静态收益率59.24倍，60.48倍已大大降低，估值已经非常明显的优势。

"When returns on capital are ordinary, an earn- more- by-putting-up-more record is no great managerial achievement. You can get the same result personally while operating from your rocking chair. just quadruple the capital you commit to a savings account and you will quadruple your earnings. You would hardly expect hosannas for that particular accomplishment. Yet, retirement announcements regularly sing the praises of CEOs who have, say, quadrupled earnings of their widget company during their reign - with no one examining whether this gain was attributable simply to many years of retained earnings and the workings of compound interest."

当资本报酬率平平，这种大堆头式的赚钱方式跟本没什么了不起，你坐在摇椅上也能轻松达到这样的成绩，好比只要把你存在银行户头里的钱，一样可以赚到加倍的利息，没有人会对这样的成果报以掌声，但通常我们在某位资深主管的退休仪式上歌颂他在任内将公司的盈余数字提高数倍，却一点也不会去看看这些事实上是因为公司每年所累积盈余与复利所产生的效果。

" When returns on capital are ordinary, an earn- more- by-putting-up-more record is no great managerial achievement. You can get the same result personally while operating from your rocking chair. just quadruple the capital you commit to a savings account and you will quadruple your earnings. You would hardly expect hosannas for that particular accomplishment. Yet, retirement announcements regularly sing the praises of CEOs who have, say, quadrupled earnings of their widget company during their reign - with no one examining whether this gain was attributable simply to many years of retained earnings and the workings of compound interest."

当资本报酬率平平，这种大堆头式的赚钱方式跟本没什麼了不起，你坐在摇椅上也能轻松达到这样的成绩，好比只要把你存在银行户头的钱，一样可以赚到加倍的利息，没有人会对这样的成果报以掌声，但通常我们在某位资深主管的退休仪式上歌颂他在任内将公司的盈余数字提高数倍，却一点也不会去看看这些事实上是因为公司每年所累积盈余与复利所产生的效果。

In this paper, the surplus projections and the basic theory of asymmetric information were also discussed, on the basis of this analysis focused on the impact of earnings forecasts and information symmetry of factors: including the impact on earnings forecast accuracy of factors, the management earnings forecast information disclosure and the wishes of the company The judgement of accruals manipulation.

本文首先对盈余预测和信息对称的基本理论进行了阐述，在此基础上重点分析了影响盈余预测和信息对称的因素：包括影响盈余预测准确性的因素，管理当局盈余预测信息披露的意愿和公司对裁决性应计项目的操纵。

Fortune distributive basis is property earnings power and labor earnings power, exploit formation key does not depend on demesne economic development, and those who depend on pair of labor earnings power that cause in economic progress demesne is theoretic and in fact negative.

财富分配的依据是财产收益权与劳动收益权，剥削形成的关键不在于私有经济的发展，而在于私有经济发展中所引起的对劳动收益权的理论上和事实上的否定。

As for the profitability of assets placed, notice that, according to the relevant accounting firm predicted that the assets in 2009, 2010 net profit will be 2.7454 million yuan, respectively, and 10.4113 million yuan, while, as the holders of shares * ST white 27.59 The related-party transactions Fang Island Group are also co MM itted to invest in Peng Lai in 2009 from August to December, 2010, 2011, net profit should reach 3.4053 million yuan, respectively, 1,027.68 million, 1,058.95 million, as investment in the three-year-Peng Li within any given year the number of actual earnings less than the earnings projections, when the actual earnings number and profit the difference between the projections, by the new Island Group * ST white cash to make up.

至于置入资产的盈利情况，公告称，据相关会计师事务所预测，该资产2009年、2010年的净利润将分别为274.54万元和1041.13万元，另外，作为持有*ST白猫27.59股份的关联交易方新洲集团还承诺，鹏丽投资2009年8-12月、2010年、2011年净利润应分别达到340.53万元、1，027.68万元、1，058.95万元，如鹏丽投资在三年期内的任一年度的实际盈利数低于盈利预测数，当年实际盈利数与盈利预测数之间的差额部分，由新洲集团以现金方式向*ST白猫补足。

The purpose of this study is to explore whether income smoothing affects the information content of earnings and the informativeness of past and current earnings about future earnings and cash flows.

中文摘要本文旨在探讨损益平稳化对盈余资讯内涵的影响，以及经平稳的损益是否影响投资人所获得之未来盈余、现金流量资讯多寡。

This study also investigate whether this kind of earnings management affects the informativeness of earnings, and whether a relatively reliable measure of management's exercise of channel stuffing over earnings--unexpected accounts receivable--can provide incremental information under this phenomenon.

进一步地，再观察这样的盈余管理方式，是否会使得盈余的资讯性降低，而未预期的应收帐款科目在这样的情形下，能否提供额外的资讯给报表使用者。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了