查询词典 hard earnings

When the following two states appear, the Related Party Transaction will become the one of the main means of earnings management, and be positive relation to earnings management: to provide to drawing on 'ST' or to pick off 'ST' when the yield of net capital of listed firms is between 0 and 1%; or to issue additional new stocks or admeasure stocks when its yield of net capital is more than 10%.

上市公司的净资产收益率为01%时，公司为了扭亏；以及当净资产收益率为大于10%时，公司为了增发新股或者配股的需要，关联交易成为违规盈余管理的主要手段之一，这两种情况下的关联交易与盈余管理正相关。

He recommends clients hold a cash cushion in their portfolio but take advantage of lower prices to buy stocks like Dow Chemical, recently yielding 9.1% and trading at nine times the next 12 months' expected operating earnings, or Conoco Phillips, yielding 3.7% and changing hands at six times forward earnings.

他建议客户在投资组合中持有一定现金，但可充分利用股价较低的机会买进一些股票，比如陶氏化学，该股近期股息率为9.1%，目前相对其12个月每股预期营运收益的市盈率为9倍。康菲石油的股息率为3.7%，预期市盈率为6倍。

Moreover, we show that the contemporaneous correlation of earnings growth and stock returns decreases with the ability to predict future earnings.

而且，我们指出了收益增长、股票回报减少与预测未来收益的能力之间的同期相关。

The past earnings requirements for under 28s and 28s and over are both broadly equivalent to the top decile earnings of all full time workers in the respective age groups.

对28岁以下，28岁和28岁以上的申请人的过去收入要求，都是广义上等价于各自年龄组的全职工人的全部统计收入。

The most important practical problem is issue of quality of earnings caused by different opinions on earnings from various delamination.

各层面对收益的不同认识以及所导出的收益质量问题是极为重要的实际问题。

This model deducts the influence of assets depreciation reserve on earnings in measuring total accrual. With the foundation of modified Jones model, the improved extended Jones model takes the influence of intangible assets on measurement of earnings management into account.

这一模型主要是在计量总应计利润时，扣除了资产减值准备对盈余的影响，并在修正Jones模型的基础上，考虑无形资产对计量盈余管理的影响。

For what it is worth, however, Nasdaq trades on a price/earnings ratio of 62 times trailing earnings.

然而，无论其价值如何，纳斯达克是以预期收益的 62 倍的市盈率来进行交易的。

This construction follow the logic to division of duty, namely, accounting manipulation of increasing earnings illusively is supervised by a kind of stakeholders and accounting manipulation of concealing earnings is supervised by the other kind of stakeholders.

在这四种基本的利益相关者会计监督体制中，每一种监督体制中所列出的两类利益相关者都具有不同的监督偏好，前一类利益相关者具有监督虚增收益的会计操纵行为的偏好，而后一类则正好相反。

Unlike the over-50% category, all items of revenue and expense are omitted; just the proportional share of net income is included. Thus, if Corporation A owns one-third of Corporation B, one-third of B's earnings, whether or not distributed by B, will end up in A's earnings. There are some modifications, both in this and the over-50% category, for intercorporate taxes and purchase price adjustments, the explanation of which we will save for a later day. We know you can hardly wait.

因此如果A公司拥有B公司三分之一的股权，则不论B公司是否将年度盈余全数发放，A公司都必须依比例认列投资利益，另外这两类的会计原则都规定，必须附带一些企业间所得税、购买法价格调整等调整分录，这部份的细节请容我们以后有空再详加说明，(虽然我知道大家可能等不及了)。

They use R/S analytic method to check up earnings yields, and find that both of earnings yields have long memory characteristic. It also performs short memory characteristic along with changes of sample"s initial time and interzone of time series. The average circular period of Shanghai"s stock market is 250 days, and Shenzhens is 400 days.

采用了R／S分析法对收益率进行检验，实验结果表明上证综指收益率和深证成指收益率都有长记忆特征，但随着样本初始时间和样本区间大小的不断改变，股市收益率在表现出长记忆性特征的同时，也表现出了短记忆性的特征；上证综指的平均循环周期为250天，深证成指的平均循环周期为400天。

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。