盈余

The opportunity factors of earnings management are accruals accounting, accounting rules' faultiness and asymmetric information.

盈余管理的机会因素在于应计制会计、会计准则的局限性和信息不对称。

Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.

可控应计利润是非常重要的会计盈余数据，能够反应证券市场的信息和公司潜在的经济价值。

To do more accurate measure of earnings management, I use the extended modified Jones model to estimate discretionary accruals.

为了更精确的衡量盈余管理，本文使用延伸修正后Jones模型来估计裁量性应计项目。

Chinese academia mainly used aggregate accruals models and frequency distribution approach to study the issue of earnings management .

国内目前主要运用总体应计模型和频率分布方法进行盈余管理研究。

Firstly, our measure of earnings quality is based on abnormal accruals.

首先，以非正常性应计利润为基础对盈余质量进行度量。

Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?

3.7 股票价格是否完全反映了应计项目和现金流中关於未来盈余的信息？

Therefore, this paper investigates the effect of accruals for one-year-ahead earnings and whether the effect results from the growth in assets.

因此，本研究主要在探讨应计对次年度盈余之影响以及其影响是否归属於资产成长之因素。

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

According to the company, most of the accounting issues involved adjustments to various reserve and accrued liability accounts.

根据该公司的声明，绝大多数会计处理问题与各类盈余及预计负债的调整有关。

That's why China is able to accumulate such significant trade surpluses with the United States.

这也是中国能积累与美国如此多的贸易盈余的原因。

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。