有盈余的

Wal-Mart is selling organic food, and even Coca-Cola is launching a wellness drink.相关的例句It is easy to see how even a family which had had as good food as it wished and a few extras could be down to bread and scrape the barrel inside a month if the "demon drink" took hold.

即使是一个本来想吃得好些就能吃得好些、尚有盈余可供某些别的开支的家庭，倘若嗜上酒来，则在不到一个月的时间里，就可以穷落下来，以致只能吃面包及必须掏尽家底，不难明白这种现象究竟是怎么回事。

Last year, however, our look-through earnings did not grow at all but rather declined by 14%. To an extent, the decline was precipitated by two forces that I discussed in last year's report and that I warned you would have a negative effect on look-through earnings.

然而去年我们的透视盈余不但没有增加，反而减少了 14%，这样的下滑主要导源于去年年报就曾经向各位提过的两项因素，那时我就曾经警告各位那对我们的透视盈余将会有负面的影响。

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

Besides, I also find that firms report negative earnings for fiscal year, which have less current and future earnings response coefficient than report positive earnings, and firms report negative cash flows from operating for fiscal year, which have less current cash flow response coefficient than report positive cash flows. Indicating that firms report negative earnings or cash flow, because losses are more transitory and which stock prices less information but which future cash flow response coefficient more than report positive cash flows. Inference of this study because cash flow have substance effect, so when firms have negative cash flows investor more care about it, which have more cash flow response coefficient, and further find while distinguishing the degree of sophisiticated investor, investor the sophisiticated degree proportion is higher. Because they know information of the earnings, firms have more degree of shareholder sophistication for fiscal year, which have more current and future earnings response coefficient than which have less.

此外，本文也发现报导损失之公司，其当期及未来盈余反应系数较报导利润之公司低，以及公司报导营业活动之现金流量为负时其当期营业活动之现金流量反应系数低於报导营业活动之现金流量为正之公司，显示公司报导损失或营业活动之现金流量为负时，因为通常都是暂时性的故其股票报酬的资讯性较低，不过其未来营业活动之现金流量反应系数高於报导营业活动之现金流量为正之公司，本研究推论因为现金流量是有实质的效果，所以当现金流量为负值时投资人应该会比较关注，所以其反应系数较高，而进一步发现当区分投资人之精明程度时，投资人精明程度比重较高，因其会辨识盈余资讯而认为公司进行损益平稳化会增加其资讯内涵，故当期及未来盈余反应系数相较於投资人精明程度较低者高。

Japan has had a current-account surplus in every year since 1981, because of a surfeit of domestic saving over investment.

自1981年开始，日本每年都有盈余的活期存款额，这主要是由于对外投资而累计下来的过量国内存款。

According to the empirical study, we get the following conclusion: a The choice of accounting methods in our country is sackless, passivity and middle b The companies have the instance of manipulating the accounting surplus by accounting estimate and their main motivation is evadable the supervise in the capital market.

b上市公司有利用会计估计进行盈余操纵的现象，上市公司操纵盈余的主要动机是规避市场监管。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

大家应该对保险公司的盈余数字时时抱持怀疑的态度，(当然也包含我们公司本身，事实证明确是如此)，过去十年来的记录显示，有许多显赫一时的保险公司报告给股东亮丽的盈余数字最后证明只不过是一场空，在大部分的情况下，这种错误是无心的，我们诡谲多变的司法制度，使得就算是最有良知的保险公司都无法准确预测这类长期保险的最终成本。

It is much different from accountancy concocts ,the earnings management regulates the profits with the legal means ,the actual earnings in influence reflects with distribute in different accountancy's period .

它与会计造假又有显著的不同，盈余管理是以合法的手段调节利润，影响实际盈余在不同会计期间的反映和分布。

But they are forgetting that emerging economies are the only ones with surpluses.

但他们忘记了，新兴市场是唯一有盈余的地区。

A country with a serious deficit,such as the United States, is not likely to import as much as if it hasa surplus.

一个有严重赤字的国家，如美国，就不可能像有盈余的国家那样进口。

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。