盈余

Emerging Asia and the Pacific: Balanced, Twin Engined Growth Needed

该地区所面临的关键性挑战仍然是恰当地实现保持平衡的、双引擎的增长，在中期内有序地降低对立盈余。

Wherefore lay apart all filthiness and superfluity of naughtiness, and receive with meekness the engrafted word, which is able to save your souls.

恢复本 所以你们既脱去一切的污秽，和盈余的恶毒，就该用温柔领受那栽种的话，就是能救你们魂的话。

If it is to be the former, there are two choices: first, current account balances must deteriorate elsewhere in the eurozone, entailing a move to smaller private surpluses in countries like Germany.

如果是前者，则存在两个选择：第一，欧元区其它地区的经常账户收支状况必须恶化，从而使德国等国的私人部门盈余减少。

In this research, we choose specimens of companies between having and not having asset impairments to compare to each other, it is supposed that the research extrapolates to use new bulletin having more motivations to cause manager to do earning management.

因此，本研究将有采财会准则第35号公报的企业与无提列资产减损的企业两者间相互比较，这是由於本研究推测有采用新公报的企业有较大的动机与诱因来进行盈余管理。

Even halving its external surplus would add only 0.4 per cent to aggregate demand in the rest of the world.

即便中国的对外盈余减少一半，也只能令世界其它地区的总需求增加0.4%。

C Banks in market economies play a major role in the allocation of financial resources, intermediating between depositors of surplus funds and would-be borrowers, on the basis of active judgments as to the latter's ability to repay.

c。 在市场经济条件下，银行在分配金融资源方面发挥着主要作用，充当资金盈余的存款人和资金短缺的借款人的媒介，并对借款人的还款能力做出合理判断。

Indicators such as electricity usage suggest a sudden, juddering slowdown.

但是，随着超前消费的西方经济体需求瓦解，拥有盈余的储蓄型国家找不到人来购买自己的商品。

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936. Alas, excesses similar to those he then lampooned have many times since found their way into the financial statements of major American corporations and been duly certified by big-name auditors. Clearly, investors must always keep their guard up and use accounting numbers as a beginning, not an end, in their attempts to calculate true "economic earnings" accruing to them.

有趣的企业会计并不是件新鲜事，对于企业诈骗的专家，我特别附上班哲明葛拉罕在 1936 年所写未经出版有关会计做帐的讽刺性文章，自此之后，我们可以发现这种葛拉罕所描写的方法散见于各大美国企业财务报表中，而且全部都经过各大会计师事务所签证背书，所以对此投资人必须特别提高警戒，要了解在计算一家公司的实质的经济盈余时，会计数字只不过是个出发点，而绝非是最后的结果。

Hence, to prevent listed company from maltreating fair value to practice earnings management, we should strengthen information disclosure and review of related transaction, increase internal and external supervision to fair value measurement and improve the recognition ability of information users.

防范我国上市公司滥用公允价值进行盈余管理，应采取强化信息披露和对相关交易实质的审查，加强公允价值计量内外部监控以及提高信息使用者的识别能力等措施。

Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus..

财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为。

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％。