利润

On one hand it can avoid counting the assets and exaggerating profit timidly, protects the interests of the investor and creditor; On the other hand, it will show subjective and random color inevitably while using this principle, even become a tool which some list companies regulate profits, prettify the report form artificially with.

近年来我们发现谨慎性原则在实际运用中有着&双刃剑&的作用，一方面它能够避免虚计资产和浮夸利润，保护投资者和债权人的利益；另一方面，在运用该原则时不可避免地会带有主观随意的色彩，甚至成为一些上市公司人为调节利润、粉饰报表的工具。

The lack of fidelity of the profit management,the accounting information and profit control rethe main reasons why the accounting information is not true.The three not only have relations,but also very easy to be confused.So the paper analyses the connotation among the three,does some comparision,ancl at last presents a new connotation of the concert of the profit management.

盈余管理与会计信息失真、利润操纵是会计信息不真实公允的主要原因，二者既有联系，又有十分容易混淆的区别，以此为着眼点，分别辨析了会计信息失真、利润操纵与盈余管理的内涵，并进行了比较，最终提出了盈余管理的概念内涵

There are some concepts have not been defined clearly or have been defined clearly but not correct in Methods and Parameters(edition 3), such as the tax of subsidies income, how to defined offset lossing in years before,how to calculate the statutary surplus accumulation fund .

本文对《方法与参数》利润与利润分配表中没有明确规范或虽有所规范但作者认为所做规范不正确的几个问题：补贴收入的税收、如何定义弥补以前年度亏损、法定盈余公积金的计算等，提出了自己的见解，以期对修订建设项目有关法规、指导建设项目实务有所裨益。

Coal, used as a key ingredient in steelmaking, accounted for 59 percent of Teck's operating profit in the first nine months this year, Lindsay said. A year earlier, copper was the largest component, at 52 percent.

作为炼钢材料之一的焦炭，今年到目前为止为泰克资源贡献了59%的运营利润，而去年最大的利润来源品种是铜，贡献了52%：这个变化都是来自中国对焦炭的需求造成的

Article 8After the balance sheet date, the profits or dividends to be distributed and declared to be distributed upon deliberation and approval under the profit distribution plan of an enterprise shall not be recognized as a liability on the balance sheet date, but shall be separately disclosed in the notes.

第八条资产负债表日后，企业利润分配方案中拟分配的以及经审议批准宣告发放的股利或利润，不确认为资产负债表日负债，但应当在附注中单独披露。

Yang Yuanqing compares with boxer associate group present strategy: Left hand is used defend, defend heart and head (liken business of two big core: China and client of abroad big company, below the condition that maintains market share, defend gain), the right hand gives a fist to attack (aggression is for instance burgeoning the market and trade model the market), the purpose consists share of race to control, associate not tall to the requirement of profit.

杨元庆以拳击手来比喻联想集团现在的策略：左手用来防守，守住心脏和头部（比喻两大核心业务：中国和海外大企业客户，保住市场份额的情况下，守住利润），右手出拳进攻（比如进攻新兴市场和交易型市场），目的在于抢占份额，联想对利润的要求不高。

It is also this most important part, it is advanced that several different ways is adopted to tackle with this problem .At first from the view of market, government, enterprise and rule,etc.

第三部分，利润操纵的控制研究，这也是最重要的部分，这一部分从几个不同的角度去考察如何处理利润操纵的问题。

Studied and contrasted, we find the difference from profit quality and quality of profit information.

经过研究和对比，我们发现利润质量和利润信息质量存在着差异。

Industry is profit driven which is a good thing but sometimes it disrespects the environment that feeds it.

工业是利润驱动的，利润虽说是好事，但是有时工业并不顾及它所依靠的环境。

The trade might well turn out to be profitable but the forgone profit is a small price to pay for avoiding a potentially big loss.

贸易可能会导出成为利润的，但是小利润不值得冒着潜在的大风险。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。