盈余

At a fixed exchange rate, a current account surplus not offset by a corresponding voluntary capital outflow will generate an increase in the monetary base.

在汇率固定的情况下，如果没有相应的自愿资金外流，来抵消经常账户盈余，就会造成货币基础的增长。

While their governments were accumulating foreign exchange reserves buying dollars to offset their current account surpluses, their businesses were borrowing dollars from foreigners for investment.

一方面，这些国家的政府积攒外汇储备购买美元资产来抵消经常账户盈余；另一方面，这些国家的企业从外国人手中借入美元以备投资。

As a result, Taiwan saw a US$38.9bn outflow from its financial account last year, which more than offset the current account surplus and resulted in its first overall balance of payments deficit in 10 years.

其结果是，去年台湾金融账户流出389亿美元，超出了经常账户盈余，导致其总体收支10年来首次出现赤字。

While their governments were accumulating foreign exchange reserves buying dollars to offset their current account surpluses, their businesses were borrowing dollars from foreigners for investment. Shouldn't their governments have deployed the money better to support investment?

这些政府正积聚外汇储备购买美元以抵销他们的货币帐户盈余时，国内的企业却正向外国人借美元用于投资，政府不应当善用货币支持这些企业的投资吗？

China also has run a surplus on its capital account every year since the Asian financial crisis.

自亚洲金融危机以来，中国每年的资本帐目也都有盈余。

Like the US, it, too, has a large imbalance with the rest of the world – namely, an outsize current account surplus.

就像与美国一样，它也与世界其余国家也存在大规模的失衡——即巨额经常账户盈余。

Capital surplusadded net worth gained not through operations but usually through the sale of stock above par value or acquisition of another company.

资本盈余不是通过营运而通常通过出售超过面值的股票或并购其他公司而获得的净利润。

However, foundation trusts can invest operating and surplus cash in the commercial sector if they choose (they can also use the Paymaster General).

然而，如果他们选择的话，基础信托可以在商业部门（它们也可以使用发薪秘书长）投资经营和现金盈余。

However, since the different enterprises are facing various situations, the new accounting standards on impairment of assets seems to be slightly inadequate in the actual performability and therefore some enterprises may become opportunistic and speculate and manipulate for self-interest.

第三，新资产减值准则的颁布对上市公司的盈余管理有一定的抑制作用，但由于企业面临的具体情况是复杂多样的，针对不同企业的实际情况，新资产减值准则的规定还略显不足，在某些细节之处仍然可操作性不强，给企业投机取巧留下了一定的空间

Last, the influence of this regulation on all the other tax-related items, such as the permanent difference, cumulative difference, income tax credit, undistributed surplus, and allowance to reduce deferred tax asset to expected realizable value is discussed.

最后，本论文亦将讨论相关的新增规定对税务相关项目的影响，这些项目包括永久性差异、暂时性差异、所得税抵减、未分配盈余及备抵递延所得税资产评价等等。

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％。