盈余

Article 41 Surplus reserve refers to the reserve fund set up from profit according to relevant State regulations.

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。

Far more important, however, is that one hundred years of retained earnings will hugely increase the value of most of the companies in the index.

更重要的是，100 年的保留盈余会大大的增加指数内公司的价值。

These expenses will likely decrease retained earnings.

这些费用可能会减少保留盈余。

What does a firm's ending balance of Retained Earnings represent?

一家公司的期末保留盈余代表什么？

Here there is no tariff revenue to be lost from tariff reduction, and the country gains the entire shaded areas a+b, composed of the increase in consumer surplus a and tariff revenue b.

这里没有关税收入将失去来自关税削减，国家取得整个阴影区+ b、沉稳的增加，消费者盈余关税收入b。

The welfare effects of this are well-known: Consumer surplus (net of producer surplus for competing domestic producers) rises from area a to area a+b+c, while tariff revenue changes from b+d to d+e.

这是一种新的消费者盈余(著名的：为竞争对手生产者剩余的国内生产商)从一个区域一个区域，而c ++ b的关税收入来自b + d变化d + e。

But in a rip-roaring construction and property boom companies have borrowed heavily to finance great tracts of speculative development.

结果是荒谬的：国际债权人对拥有巨额预算和经常账户盈余的国家忧心忡忡。

At first, this chapter introduces models and relative indices measuring earnings conservatism and asymmetric timeliness, and brings up the research design of the empirical test. Then this chapter provides the empirical test results, including testing samples, variables and their descriptive statistics, regression results and related robust test results.

本章首先介绍了计量会计盈余稳健性与非对称及时性的模型以及相关指标，并给出了实证检验部分的研究设计；接着报告了本研究的实证检验结果，包括检验样本、变量与描述性统计，回归结果以及相关的拓展性检验结论。

The essay reviews previous study on this topic and A-share listed firms that have periodically rotated auditors during the period form 2003 to 2005 will be selected as research sample. Basing on whether or not the listed firm changes the accounting firm, the sample will be classified into two group—internal auditor rotation group and external auditor group.

本文在回顾国内外重要文献的基础上，选取2003-2005年进行审计师定期轮换的A股上市公司作为研究样本，并将其按是否同时变更会计师事务所分为内部轮换和外部轮换两类，使用调整后的截面Jones模型估计的操纵性应计利润绝对值计量盈余质量，并将其作为审计质量的衡量指标，对定期轮换与审计质量之间的关系进行了实证检验以分析定期轮换制度的实施对审计质量的影响。

That is roughly double that of most other expenses.

后盈余的影响是其他费用的两倍。

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％。