查询词典 nonrecurring

Shelter is one of the most important determinants of general living conditions and is often one of the largest items of nonrecurring expenditure.

灾民安置点是灾民基本生活条件的最重要决定因素，通常也是最大的一次性投资之一。

However,if we ignore nonrecurring items, we permit companies to sweep their mistakes under the rug.

然而，如果我们忽视一些非经常性发生的东西，那就是默许公司隐瞒错误。

How average costs decline with increases in volume depends on whether fixed costs are recurring or nonrecurring.

如何平均费用衰微与体积的增加仰赖是否固定的费用正在回到或非回到。

Work independently and within a team on special and nonrecurring and ongoing projects.

能独立工作，但同时也需具备良好的团队合作精神

This study mainly focused on information noise of nonrecurring gains and loss.

本文选取我国2002年－2005年沪深两市共4297个样本数据，对非经常性损益的信息噪音进行实证分析。

Lastly, giving some suggestion and countermeasures on the information disclosure system based on the above analyzing evidence and in light of the new China Accounting Standards on the impact of nonrecurring gains and losses.

在上述实证分析的基础上，结合新会计准则对非经常性损益的影响，提出相应的对策建议以及今后的研究方向。

Therefore, in order to improve the quality of information disclosure, how to regulate the nonrecurring gains and losses of the listed companies effectively which was disclosed in the financial statement is an important topic.

但是，有研究表明目前我国上市公司存在着通过调节非经常性损益项目对报表进行粉饰的行为，这种行为一方面误导投资者的判断和分析，另一方面也不利于证券市场的健康发展。

This capability enables decision makers to search,probe,and query database contents in order to extract answers to nonrecurring and unplanned questions that aren't available in regular reports.

该功能使决策者能搜索、探查和查询数据库的内容，从而对在正规报告中没有的、不再出现的且无法预料的问题作出回答。

The results of empirical research indicates that: Nonrecurring gains have a significant positive impact on the stock price, instead nonrecurring losses don't have a significant impact on the stock price; Nonrecurring gains and losses have an obvious information noise, and nonrecurring losses have greater information noise than nonrecurring gains; Nonrecurring gains and losses of the listed companies when the absolute value of more than 10% of the return of extraordinary items have greater information noises than the companies which has the absolute value of less than 10% of the return of extraordinary items.

研究发现：对于我国经常发生非经常性损益的上市公司，其非经常性收益对股票价格有显著的影响，非经常性损失对股票价格没有显著的影响；非经常性损益具有明显的信息噪音，并且非经常性损失的信息噪音更大，非经常性收益的信息噪音不明显；非经常项目利润率绝对值为10%以上的上市公司的非经常性损益的信息噪音要比非经常项目利润率绝对值为10%以下的信息噪音大。

Firstly, reviewing and commenting on foreign and domestic literature about nonrecurring gains and losses; secondly, analyzing the definition and characteristics of nonrecurring gains and losses and the reason to form nonrecurring gains and losses; following, examining the research hypothesis using descriptive statistics and correlation analysis and regression of price and return model, furthermore optimizing the price model and return model through adding year variable and district variable which was divided according the return of the extraordinary items as dummy variables in the empirical research part.

文章先对国内外关于非经常性损益的研究现状进行回顾与述评；其次对我国关于非经常性损益的界定及其形成动机进行了分析；紧接着实证部分采用描述性统计、相关分析和运用价格模型和收益模型进行回归分析，对本文提出的研究假设进行检验，并加入年度虚拟变量和按照非经常项目利润率进行划分的区间虚拟变量对价格模型和收益模型进一步优化，使线性回归方程的拟合优度R2得到显著提高，利用优化后的模型对研究假设进一步检验。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。