查询词典 inflated profits

B. Ramalinga Raju, chairman and chief executive of Satyam Computer Services, resigned yesterday after admitting he had manipulated the accounts for "several" years to show hugely inflated profits and fictitious assets.

印度Satyam Computer Services的董事长兼首席执行官拉马林加·拉贾(B。 Ramalinga Raju)昨日宣布辞职。此前，他承认曾在"几年"间操纵公司账户，大幅夸大公司的利润，还虚报资产。

Therefore, how to correctly understand and "unfair" measures for the sale of financial assets to avoid inflated profits of listed companies is running problem to be solved.

因此，如何正确理解和"公允"计量可供出售金融资产，避免上市公司虚增利润，是逞待解决的问题。

I also want to make sure that we don't return to an economy where our growth is based on inflated profits and maxed-out credit cards – because that doesn't create a lot of jobs.

另外需要强调的是，复苏并不是意味着我们要重回过去那种建立在浮夸的利润及信用卡过度透支为基础的经济，那种经济无法创造更多的就业机会。

In fact, over the past few years the profits of some listed companies there are indeed fake, I summarized some listed companies inflated profits mainly in the following 10 means: First, the establishment of law and in fact no correlation between control of the company, a large number of transactions, to do virtual income.

事实上，这几年部分上市公司的利润确实存在虚假成分，本人总结出部分上市公司虚增利润主要有以下十大手段：一、成立法律上无关联关系而实际上控制的公司，进行大量交易，虚做收入。

Cited by the inflated profits above 10 means the surface, the majority of cases and not in violation of the accounting system and accounting standards, from the essence, the inflated profits, this is some listed companies with relatively common and Universality of the bogus means.

上述所列举虚增利润十大手段，从表面上看，大多数情况并没有违反有关会计制度与会计准则的规定，从本质上看则虚增了利润，这正是一些上市公司比较常用且带有普遍性的做假手段。

Free or virtually free use of the controlling shareholder of the housing and land, reduce expenditure, inflated profits Some state-owned enterprises from the branch or branches of the restructuring of listed companies, the use of the controlling shareholder of the housing and land, is almost free of charge, and housing maintenance, depreciation and related taxes and fees are paid by the controlling shareholder of all expenditure and reduce the listed companies The cost of a listed company inflated profits.

四、免费或近乎免费使用控股股东的房屋和土地，减少支出、虚增利润一些由国有企业的分厂或分公司改制上市的公司，使用控股股东的房屋和土地，几乎是免费使用，而房屋的维护、折旧和交纳有关税费则全部由控股股东开支，降低了上市公司的成本，虚增了上市公司的利润。

On the one hand, it can avoid the inflated assets, inflated profits and to ensure the interests of investors and creditors; the other hand, the use of the principle is unavoidably subjective and arbitrary, often conflict with other accounting principles, or even whitewash leave room for financial statements.

一方面，它能避免虚增资产、夸大利润，从而保证投资人与债权人的利益；另一方面，在运用该原则时不可避免地带有主观随意性，经常与其他会计原则发生冲突，甚至为粉饰财务报表留下空间。

Then cited the accrual basis of revenue from commercial banks, the cost of the verification process in the concrete application and then by Chinas commercial banks adopt accrual accounting system by the existence of the problem, pointing out that this principle in Chinas commercial banks accounting easy Banks inflated income, inflated profits easily lead to false accounting; easily lead to inflation and affect the national economys health, sustained and stable development.

接着列举了权责发生制在商业银行会计处理中的运用，进而提出了我国商业银行会计核算采用权责发生制所存在的问题，指出这一原则在我国商业银行会计核算中，容易导致银行虚增收入，夸大利润；容易导致会计造假现象；容易引发通货膨胀，影响国民经济的健康、持续、稳定发展等问题。

The use of assets for impairment adjustment of profits According to the Ministry of Finance, in 1999 and 2001 respectively, the implementation of the new accounting system, would require a total of eight Provision for impairment, in the Provision for impairment of the year, profit was not affected, and the year after back-impairment Preparations that can increase profits, some listed companies to take full advantage of this policy, previously extracted large amounts of impairment, and after a variety of meaning that those who have the impairment of assets each year restoration of the original value, so back - Have mentioned impairment, inflated profits, as for the impairment of assets and revaluation itself is difficult to define a subjective issue, after preparations for impairment from increased profits from the source.

九、利用资产减值准备调节利润根据财政部的规定，在1999年和2001年分别执行新的会计制度，共需计提八项减值准备，在计提减值准备的当年，不影响当年利润，而以后年度冲回减值准备时则可以增加当年利润，某些上市公司为充分利用这一政策，先前提取大额减值准备，而以后以各种各义说明那些已减值资产逐年恢复了原有价值，因此冲回已提减值准备，虚增利润，至于资产的减值和升值本来就是一个难以界定的主观问题，提取减值准备为以后增加利润提取了来源。

To pay income tax return for the year, Chongjian income tax expenses, net profit increase For income tax Xianzheng back to enjoy the preferential policies for listed companies, according to the Ministry of Finance, on a cash basis return of income tax system, it was received directly Chongjian income tax expense, to their total profits of listed companies Provision income tax, paid when Provision of more than income tax, then, should be returned for refund of income tax and pay some more, will be Chongjian income tax rebate of the amount for little or negative, inflated profits.

七、多交所得税，年度内申请退回，冲减所得税费用，增加净利润对于一些享受所得税先征后退优惠政策的上市公司，根据财政部的规定，对返还所得税采用收付实现制，收到时直接冲减所得税费用，上市公司先按利润总额计提所得税，而交纳时超过了计提的所得税，然后申请退回应返还的所得税和多交纳的部分，将退回部分予以冲减所得税费用数额很少，甚至出现负数，虚增盈利。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。