查询词典 hard earnings

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

That is, we d better aggrandize the punishment of earnings management in our country, increase the efficiency of auditing, and reform our capital system of listed companies.

包括加大处罚的力度与引入私权救济手段，提高审计的效率，改革我国上市公司股权制度等三个方面。

Empirical evidence on the relationship between "tunneling" and earnings management suggests that,"tunneling" would decrease the transparency of the whole economy, and then decrease the capital allocation efficiency of capital markets, finally delay the economic growth. Under the conditions that investor protection is very poor and ownership is concentrated, listed companies in Chinese stock market are always agencies of controllers to get private benefits at the expense of minority shareholders.

正出于此，本论文以我国股票市场特殊的制度背景为出发点，在参考Bebchuk（1999）模型的基础上，发展了一个理论模型来证明，在投资者保护薄弱和所有权集中的制度背景下，控股股东具有充分动机来侵占少数股东利益获取控制权私利。

Sure, Morgan Stanley dividends will be equivalent to almost one-tenth of MUFG's earnings last year.

确实，摩根士丹利的股息几乎相当于三菱UFJ去年收益的十分之一。

Its companies continue, on average, to have a high dividend—4%—and alow price/earnings valuation—under 15 times.

大多数的巴基斯坦公司将继续享有大约4%的高额分红和大约15倍的收益估价。

An elegant study from Amalia Miller of the University of Virginia finds that if a woman in her twenties waits an extra year before having her first child, her lifetime earnings rise by 10 per cent a combination of higher wages and more hours worked.

米勒一项出色的研究认为，如果一个20多岁的女人在生第一个孩子之前多等一年，她一生的收入将增长10%，原因既包括更高的工资水平，也包括更长的工作时间。

Its reported earnings should also increase considerably in 2002 given that the company has been shouldering a large charge for the amortization of goodwill and that this "cost" will disappear under the new GAAP rules.

我们持股 76%的中美能源公司，在 2001 年的表现相当不俗，虽然必须承担大笔的商誉摊销费用，但预期 2002 年获利仍将大幅成长，而依照一般公认会计原则，以后这类帐面成本将不再出现。

There is also much anecdotal evidence of incentives to maintain positive earnings.

也有很多传闻证据的奖励，保持积极的收益。

In the context of 759 earnings announcements, I use ....

在公告759 项下的收入时，我使用。。。

In recent years, the proportion of after-hours earnings announcements has increased to more than 40%.

近年来，盘后公布财报的比例已增加到40％以上。

You can snipe the second and third union leaders from this position.

您可以鹬第二和第三工会领袖从这一立场出发。

Aiming at the currently shortage of XML streams quality detecting, this paper proposes a new forecasting method of XML streams quality by least squares support vector machines, which is used the method of XML keys' vector matrix as windows, and vector product wavelet transform to multilevel decompose and refactor the XML streams series, that can fulfill real-time checking demand of XML quality, and ensure constraint, consist- ency and integrality. For even more adapting net load, it proposes a control strategy by weight and adaptive adjustment to ensure XML streams quality.

针对当前XML数据流质量检测存在的不足，提出构建XML键的矢量矩阵作为窗口，利用矢量积小波变换多级分解与重构XML数据流，再结合最小二乘支持向量机对XML数据流质量进行预测的一种方法，满足XML数据流质量重构时实时检测的要求，保证XML数据的约束性、一致性与完整性；为了更好的适应网络负载，采取加权与自适应窗口调整等调度策略充分保证XML数据流的质量检测。