查询词典 hard earnings

In the third part, some constructive suggestions are made to solve the problem of earnings management according to the engendering conditions of earnings management in our country.

第三部分，针对盈余管理在我国的产生原因提出了盈余管理的治理对策。

In 2005, ConAgra agreed to pay $14 million to settle a lawsuit over fictitious sales and misreported earnings at United Agri Products that inflated ConAgra's earnings.

在2005年，康尼格拉公司就曾经同意支付1400万美元，以了结因虚构联合农业产品公司销售收入而产生的司法诉讼。

The earnings announcements are chosen as the events for testing whether China stock market overreacts to the earnings information.

本文选取盈利信息作为反应事件，检验我国股票市场对盈利信息是否存在过度反应现象。

The research of earnings management is a focus for scholars all over the world, as to my opinion, upbuilding an efficient model to detect earnings management is a good way to reduce the risk for investors and auditors, and to help supervisors.

盈余管理是各国学者研究的焦点之一，研究的角度很多，笔者认为探索识别盈余管理的方法，特别是建立一个有效的识别模型是有一定现实意义的。

This is my first experience of the quarterly-earnings game where no one has cared about earnings, says Bob Kelly, the boss of Bank of New York Mellon.

美国纽约梅隆银行的老板、鲍伯·凯利说：「我这辈子玩的每季赚钱游戏，这还是第一次遇到没人在乎赚钱。

Take the country's largest life-insurance company, China Life, which trades in Shanghai, Hong Kong and New York. On Jan. 31, China Life shares had a price/earnings ratio of around 70 （a stock's P/E ratio measures the amount investors are paying for every dollar of per-share earnings）. That's a richer multiple than investors are shelling out for fast-growing Google, the investing world's flashiest Internet phenomenon.

以在上海、香港和纽约三地上市的中国第一大寿险公司——中国人寿为例。1月31日，中国人寿的市盈率高达70倍左右，即使是投资界最耀眼的网络明星、高速增长的Google，市盈率也没有达到中国人寿的水平，投资者便开始抛售其股票。

"When returns on capital are ordinary, an earn- more- by-putting-up-morerecord is no great managerial achievement. You can get the same resultpersonally while operating from your rocking chair. just quadruple thecapital you commit to a savings account and you will quadruple yourearnings. You would hardly expect hosannas for that particularaccomplishment. Yet, retirement announcements regularly sing thepraises of CEOs who have, say, quadrupled earnings of their widgetcompany during their reign - with no one examining whether this gainwas attributable simply to many years of retained earnings and theworkings 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。

But there's also a powerful financial reason behind the preference, and that has to do with taxes. The tax code makes Berkshire's owning 80% or more of a business far more profitable for us, proportionately, than our owning a smaller share. When a company we own all of earns $1 million after tax, the entire amount inures to our benefit. If the $1 million is upstreamed to Berkshire, we owe no tax on the dividend. And, if the earnings are retained and we were to sell the subsidiary - not likely at Berkshire!- for $1 million more than we paid for it, we would owe no capital gains tax. That's because our "tax cost" upon sale would include both what we paid for the business and all earnings it subsequently retained.

当然除此之外还有一个重大的财务理由，而且是跟税负有关，根据税法规定，持有80%以上的股权比起拥有少数股权对Berkshire要有利的多，当一家完全由我们持有的公司税后赚了100万美元，这笔钱将全数纳到我们的口袋里，Berkshire不会因为收到股利而被课任何的税，而且如果我们将盈余全数保留，之后再把这家子公司出售-当然Berkshire是不可能做这样的事，那么就算之后的卖价超过100万美元，我们也不必为此支付任何的资本利得税，原因在于我们在税法上的成本包含我们先前买下该公司的成本以及以后年度保留的所有盈余。

However, invertors might not understand employee bonus that should be treated as expense in the income statement, rather than as a distribution of earnings in the statement of retained earnings at the beginning. Accordingly, investors did not consider the factor of director compensation and employee bonus in their investment decision-making so that there had been existence of mechanical hypothesis on employee bonus.

但是在未修改法规之前，投资人并未了解员工分红应该列为损益表中的费用，而是认为列在保留盈余中作为盈余之分配，因此投资人在进行投资决策时未能考虑董监酬劳以及员工分红，所以投资人对员工分红会存在机械性假说之状况。

Earnings quality is not quite awared by public, thus partly induces many public-listed companies to control their book earnings and disorder the Securitise Market.

这在一定程度上导致了许多上市公司操纵利润、扰乱证券市场秩序。

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。