盈余

Article 38 Owners' equity refers to the ownership of the investors with respect to the net assets of an enterprise, including capital invested in by investors, capital reserve, surplus reserve, and undistributed profit, etc.

第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。

The reason is, in one side, people pay no attention to profit in planned economy; in other side the highly uniform accounting institution has no space for earnings management.

一方面是由于在计划经济条件下，利润等指标不受重视；另一方面则是由于高度统一的会计制度没有给盈余管理留下空间。

With the development of the security market, severe IPO underpricing is always a vexed question in our courtry. At the same time, a series of earnings management and financial packaging cases of public companies have been exposed, it pushes the IPO market to a very dangerous position where there is no credibility at all.

我国证券市场发展以来，IPO高抑价问题一直是困扰我国股票市场的重大难题之一，而国内证券市场中一系列上市公司盈余管理和财务包装案件的曝光，使得中国IPO市场出现了诚信危机。

Therefore, from the motivation point of view, through the reduction of the surplus to whitewash a great possibility.

因此，从动机的角度来看，通过粉饰盈余减少的可能性很大。

Therefore, the provision of bad debt and stock write-down will be the main means of earning management under new accounting policies.

因此，执行新资产减值会计政策后，坏账准备及存货跌价准备转回将会是上市公司进行盈余管理的主要手段。

Lastly, the paper also studies on a generalized discrete insurance risk model of two-type claims, the problems are resolved, such as the survival probability、ruin probability when the initial capital is zero and the ultimate ruin probability.

最后，对广义复合双险种负二项风险模型进行研究，得到了盈余过程的性质、初始准备金为零时的生存概率及破产概率的表达式。

When growth rates are under discussion, it will pay you to be suspicious as to why the beginning and terminal years have been selected. If either year was aberrational, any calculation of growth will be distorted. In particular, a base year in which earnings were poor can produce a breathtaking, but meaningless, growth rate. In the table above, however, the base year of 1965 was abnormally good ; Berkshire earned more money in that year than it did in all but one of the previous ten.

一般在谈到成长率时，各位可能会怀疑基期与终期是如何选定的，因为如果选择不当，任何计算出来的结果都可能会被大大扭曲，尤其当基期的盈余过低时，很可能得出惊人但却不合理的成长率，不过在上表中，1965年的表现算是相当的不错，当年度的获利在那之前的十年中排名第二。

Results of nitrogen balan ce calculation indicated that nitrogen surplus Was primarily existed with Nmin at low nitrogen application rate,while Was primarily apparent loss at high nitrogen application rate treatments.

氮素平衡计算的结果表明，低施氮量时，氮素盈余以残留Nmin为主，高量施氮则以表观损失为主。

A budger surplus may be used to redeem state debt .

预算盈余可用于偿还国债。

A budger surplus may be used to red m state debt .

预算 盈余可用于偿还国债。

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％。