盈余

The country's current account surplus has swollen to about 8 per cent of gross domestic product and shows little sign of slowing.

中国的经常账户盈余已增长至 GDP 的8%左右，而且丝毫没有减缓的迹象。

Those that have prudently built surpluses in the good years are in a much stronger position than Britain.

那些在好年景审慎地积累了盈余的国家，目前的处境比英国强得多。

It is important for China to quicken up the process of marketization of control in the stock market.

因此，加强证券市场监管是治理盈余管理问题的根本出路。

Firstly, I reanalyze the occurrence of the earnings management and attribute it to the deficiency of principal-agent.

首先，笔者重新分析了盈余管理的产生过程，将其产生原因归结为委托代理缺陷。

The empirical results in the dissertation indicate that:(1) In general, accounting earnings of listed companies show conditional conservatism during the period of 1998-2007;(2) In the three phases we define-introducing period(1998-2000), obviating period(2001-2006) and reapplication period(2007)-accounting conservatism varies in extent and shows an upward trend;(3) When observations in the year 2007 are tested alone, the dissertation finds out companies with fair value represent more conservative in accounting earnings than companies without fair value.

本文的研究结果表明：(1)总体上，在1998-2007年期间，我国上市公司的会计盈余具有条件稳健性；(2)在把研究期间分为公允价值应用的引(来源：AB9c2c9cC论文网www.abclunwen.com)入(1998-2000年)、回避(2001-2006年)和重新采用(2007年)三个阶段后，发现三个阶段的稳健性表现出阶段性特征，呈上升趋势；(3)对2007年上市公司样本的单独检验结果说明，存在公允价值变动损益的公司比不存在公允价值变动损益的公司，具有更强的会计稳健性。

By using of recursive relation,we further study some problem in discrete risk model,such as the ultimate probability of ruin describing the safety state of insurance company,the immediately surplus before ruin and the deficit at ruin,which depict the degree of severity of ruin.

研究离散风险模型中描述保险公司安全程度的终极破产概率、刻画保险公司破产严重程度的破产前瞬时盈余和破产时的赤字等问题。

As the result in chapter 3 had indicated that the value relevance are very different in various year, this chapter first join the year dumble variable in regression models to eliminate the effect of year difference.

考虑到我国证券市场会计盈余价值相关性在各年度存在较大的差异，因而笔者在对总体样本回归时加入年度哑变量以消除年度差异对回归结果的影响。

The deficit distribution function at final ruin is obtained by using the key renewal theory.

首先应用更新方程理论研究最终破产时赤字的分布，然后应用随机模拟的知识研究有限时间内破产赤字的经验分布，并在假设索赔是指数分布时，考察了2个具体的、在不同时间和不同初始盈余下破产赤字的经验分布，得到一个值得注意的结论，有助于加深对有限时间破产赤字分布的了解。

Our criteria have nothing to do with maximizing immediately reportable earnings; our goal, rather, is to maximize eventual net worth.

我们无意让与短期的帐面盈余好看，我们的目标是让长期的净值极大化。

Article 41 Surplus reserve refers to the reserve fund set up from profit according t...

第四十一条盈余公积金是指按照国家有关规定从利润中提取的公积金。

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％。