盈余

Besides,we extract the four index as a total measurement of social capital,finally we found that it also has a significant negative impact on the earings management.

而在个人层面的控制变量上独立董事的年龄和任期均与盈余管理呈现出显著的正相关关系。

Finally, we also should pay attention to execution of criterions, only when criterions were executed fully; the enterprises over earnings management can be controlled effetely.

此外，我们应该处理好会计准则国际化与中国特色的关系，只有在国际化的过程当中更加关注中国特色，才能制定出符合我国国情的准则。最后，我们还应该关注会计准则的执行，只有在准则充分、规范的被执行的情况下，上市公司的过度盈余管理行为才能得到有效遏制。

Experience also suggests that it is best to loosen the reins on a currency when growth is strong and the external account is in surplus.

过去的经验也认为当经济增长强劲国外收支帐户处于盈余的情况下，最好的办法就是松绑货币。

Undervalued exchange rate, massive external account surplus and rapid accumulation of foreign reserves.

在对外经济关系方面，两国都具备低估的货币、庞大的对外帐户盈余和外汇储备的迅速增长。

A bit rich, the Democrats retort, coming from the party that inherited a healthy surplus from Bill Clinton and turned it, thanks to tax cuts unmatched by savings, into a fair-sized deficit even before the recession began to bite.

这算是有点富裕了，民主党人反驳称，共和党人从克林顿政府接手的是一个健康的财政盈余，而由于入不敷出的减税，甚至在经济衰退开始影响之前，就形成了相当大的财政赤字。

A bit rich, the Democrats retort, coming from the party that inherited a healthy surplus from Bill Clinton and turned it, thanks to tax cuts unmatched by savings, into a fair-sized deficit even before the recession began to bite.

民主党反驳，BC留下了财政盈余转变成了相当规模的财政赤字在衰退发生前，并得益于减税方案没有和储蓄挂钩。

This figure of 22 billion euros is in fact 10 billion euros higher than the minimum net assets required according to the Fund, and the surplus is expected to rise to 18 billion euros by 2005 Centraal Fonds Volkshuisvesting,2002, p.

二百二十亿个欧元的这一个数字事实上是比最小的净额资产高的一百亿个欧元必需的依照基金，而且盈余 2005 之前被期望升到一百八十亿个欧元 Centraal 喜欢的 Volkshuisvesting，2002，p。

Is it the surplus from the haves?

它的盈余从富人？

With contracting frictions, the impact of corporate life cycle theory on contracting can be seen from earnings management.

企业生命周期对企业契约的影响，通过契约磨擦的作用，最终会反映在盈余管理上。

On the theory of collective risk model, Ruin theory studies the probability of insurance company surplus becomes negative for the first time after a period of running of the insurance company with certain initial reserve.

集体风险模型中，破产理论研究保险公司在拥有一定初始准备金的基础上，经过一段时间经营后，盈余第一次变为负数的概率，这为保险公司减少风险、稳定经营奠定了基础。

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％。