盈余

Net valuation surplus amount to HK$10 million (2006: Nil) has been excluded in the results of the Retail division.

零售业务的业绩不包括净估值盈余约港币1千万元。

Net valuation surplus amount to HK$3 million (2006: Nil) has been excluded in the results of the T extile division.

纺织业务的业绩不包括净估值盈余约港币3百万元。

If the world economy is to adjust to higher saving in shopaholic deficit countries, such as America, it will require surplus nations to stimulate their domestic spending.

如果世界经济在如美国那样的入不敷出的购物狂国家将调整到一个更高的储蓄水平的话，盈余国家则必须刺激他们的国内消费。

Aiming at credit risk of loan portfolios in banks, this paper proposes a surplus process of a loan portfolio, and establishes a ruin model with finite and discrete time. Using this model, we derive the ruin probabilities and their recursive equations for the class with single loan amount and the class with multiple loan amounts.

摘 要：本文针对银行贷款组合中的信用风险，提出了贷款组合的盈余过程，得到了有限离散时间下的一个破产模型；并且利用该破产模型推导出单一贷款额结构和多个贷款额结构下的破产概率及其递归公式。

The suit seeks refunds for anyone who bought a falsely advertised sunscreen and to force manufacturers to give up earnings from the salses of any such products.

这起诉讼寻求让任何买到广告不实的防晒产品者可以退钱，并迫使制造商放弃得自这些产品的销售盈余。

As part owner,you benefit by receiving part of the profits or dividends and sharing in the growth of the value of the company.

作为公司的部分领有者，你有权分享公司发展所带来的利润或者盈余和公司发展所带来的升值。

However, the estimation results show that most estimated values are not statistically significant. According to the Burgstahler and Dichev (1997), Mills and Newberry (2001), and Phillips, Pincus, and Rego (2003) studies, this study tries to examine whether the income tax expense/benefit has the ability to forecast the earnings management by using the temporary differences between GAAP and tax law while under the control of non-discretionary accruals and tax incomes.

延伸Burgstahler and Dichev(1997)、Mills and Newberry(2001)及Phillips，Pincus，and Rego(2003)的研究，本研究试著由GAAP与税法规定同所产生之暂时性差入，在影响课税所得的情况，并控制非裁性应计项目后，检定递延所得税费用/是否对盈余管有预测能。

The tiger is the carnivore, hunts for the multi-types the animal is the food, general custom in daybreak to sunset period preys on, mainly take the large-scale mammal like pig, the deer, the antelope, the water buffalo and the Indian reactionary as food.The tiger can prey on compared to a itself build bigger game, a bow heavy may hunt for a bow heavy approximately 100 to 250 kilograms tigers to reach 900 kilogram Indian reactionary.Open country tiger each time can eat food 40 kilograms meats, in not in the situation which harasses, they return generally after the capture game three to six days in hunt for the place to enjoy the surplus good food, until food -odd very few only then gives up.

老虎是食肉动物，寻找多种类型的动物食品，一般习惯在黎明至日落期间猎物上，主要采取大型哺乳类动物如猪，鹿，羚羊，水牛和印度反动作为food.the老虎能捕食比喻为一个本身建立规模较大的游戏，弓重可找到某低头重约100至250公斤的老虎，以达到900公斤印度reactionary.open国家老虎每一次可以吃40公斤肉，而不是在这种情况骚扰，他们回来后，一般捕捉游戏5时57天的追捕，为地方享有盈余好食物，直到食物多名极少数才放弃。

The enterprise carries on the earnings management using the debt reorganization the reason, finally aims at the reason which pointed out that proposed the concrete solution and the coordinated sets of measures through to these question's discussion, enable the debt reorganization to play its positive role and the effect truly in order to, can lighten the enterprise burden, helps our country To be listed to get out of trouble, promotes its economical development.

企业利用债务重组进行盈余管理的原因，最后又针对所指出的原因，提出了具体的解决办法和配套措施以求通过对这些问题的探讨，使债务重组真正地发挥其积极的作用和效果，能够减轻企业负担，帮助我国上市公司脱困，促进其经济的发展。

In his remarks on Tuesday, Edmund Ho said the government would pay every Macao resident 5,000 patacas ($625) from its overflowing fiscal surplus – a sop that could damp turn-out at next week's May Day march.

何厚铧在周二的讲话中允诺，将从其充盈的财政盈余中，向每位澳门居民支付5000帕塔卡（625美元。这种取悦手段或许能防止在下周的五一劳动节出现抗议活动。

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％。