盈余

As a listed company, the financing way is varied, such as keeping the surplus, loaning, deprecation, issuing stocks, company's bonds, and so on.

对上市公司而言，融资方式是多种多样的，如保留盈余、银行借款、折旧，也可以发行股票、公司债券等。

Mainly mean inside the source margin that the surplus of the production management activity creation that business enterprise passes oneself to carry on the margin, mainly include the business enterprise to subsist the income, depreciation the reserve, fixed assets fluxion funds become now transfer.

内源融资主要是指企业通过本身的生产经营活动产生的盈余来进行融资，主要包括企业的留存收益、折旧准备金、固定资产变现的流动资金转移。

What earning management endanger is an accountancy information quantity, injure of is prestige that benefits that related benefits person with business enterprise, is a market order destructively.

盈余管理危害的是会计信息质量，损害的是相关利益人的利益和企业的信誉，破坏的是市场秩序。

This hypothesis is reasonable in English or American market where the ownership is dispersive.

但是，较好的持续性和较高的价值相关性通常是高质量盈余的重要表现。

Under the Bermuda Companies Act 1981, the contributed surplus of the Company is distributable to shareholders of the Company.

根据一九八一年之百慕达公司法，本公司之缴入盈余可分派予本公司各股东。

Different from developed countries, financing motive, the pursuit of short-term profit maximization bring out more earing management in the listed companies in China.

在此基础之上，主要对上市公司利用关联交易进行盈余管理的行为与动机进行了实证研究。

In China, earnings management has become more and more universal in listed companies with development of securities market.

在我国，盈余管理是伴随着证券市场的发展而产生的，现已广泛存在于我国的上市公司中。

Earnings management is one of the most important problems in accounting field.

盈余管理是目前会计学研究的核心问题之一。

With securities market development of our country, earnings management of listed companies becomes more and more common.

随着我国证券市场的发展，我国上市公司进行盈余管理的情况越来越普遍。

We propose a theoretical framework to predict the impact of inward FDI on the host country's incumbent firms' price-cost margins, according to the mode of entry of FDI We then investigate empirically the competitive discipline effect exerted by both imports and FDI on manufacturing plant-level price-cost margins in the UK, for the period 1991-2001. We estimate different specifications of the price-cost margin equation with both fixed-effects instrumental panel estimator and efficient generalized method of moments estimator with clustering correction.

通过构建理论模型预测FDI的不同进入模式对东道国企业价格－成本盈余(Price-Cost Mar-gin， PCM)的影响，以及采用固定效应工具面板和经过聚类修正的有效广义矩等不同估计模型，对1991-2001年间的进口和FDI对英国制造业企业PCM竞争规制效应进行的实证研究表明：绿地FDI对利润有负向影响，而并购FDI对利润的影响为正，即绿地FDI对PCM有规制效应，并购FDI会增加PCM。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。