盈余

It is these financial institutions that have largely intermediated the surpluses and deficits of U.S. residents, and hence the size of these institutions can act as an alternative proxy for such surpluses and deficits.

正是这些金融机构充当了美国居民的这些盈余和赤字的中介，因而，这些机构的规模就可以作为这些盈余和赤字的近似值。

Notes: By taking mainland China and Hong Kong SAR together, the second panel includes imports and exports to the mainland that are intermediated through Hong Kong SAR (during 2002–04, about one-fifth of the mainland's merchandise trade was intermediated through Hong Kong SAR).

中国的经常帐户盈余2004年增长了大约700亿美元，而贸易总盈余占了这一增长的大部分。2001年到2004年间，中国的出口以每年平均30%的惊人速度增长（进口以同样速度增长，但进口的水平仍然低于出口）。

Erofit margins for custom injection molders are said to be generally skimpy; an established way to improve profits is to be selected for more demanding, higher margin jobs that demand the highest level of efficiency and competence.

传统的注塑成型机利润盈余据说一般是不足的；为了更多需求及更高盈余工作需要选择一种改善利润的确定方法，它要求最高水平的效率和能力。

As the time goes, the performances of the most aggressive and the most conservative groups depart.

随着时间的推移，盈余管理大的公司与盈余管理小的公司业绩分道扬镳。

The modest appreciation thus far of the yuan, a cumulative 2.7% versus the U.S. dollar in the 14 months since the Chinese currency was revalued by 2.1% and unpegged from the U.S. dollar in July, 2005, has had minimal impact on Chinese trade.

8月份，中国单月贸易盈余达到创记录的188亿美元，9月份这一数字将有所下降。9月底，累计贸易盈余预计将达到1100亿美元，而全年有望达到1300亿美元，远高于2005年的1020亿美元。

The research of earnings management is a focus for scholars all over the world, as to my opinion, upbuilding an efficient model to detect earnings management is a good way to reduce the risk for investors and auditors, and to help supervisors.

盈余管理是各国学者研究的焦点之一，研究的角度很多，笔者认为探索识别盈余管理的方法，特别是建立一个有效的识别模型是有一定现实意义的。

Earnings is not only affected by agent''s ability and real work, but also affected by accounting policy choice, earings management and accounting manipulation.

由于会计盈余不仅受经营者生产经营能力和努力程度的影响，还受到会计政策选择、盈余管理甚至会计操控的影响。

"When returns on capital are ordinary, an earn- more- by-putting-up-more record is no great managerial achievement. You can get the same result personally while operating from your rocking chair. just quadruple the capital you commit to a savings account and you will quadruple your earnings. You would hardly expect hosannas for that particular accomplishment. Yet, retirement announcements regularly sing the praises of CEOs who have, say, quadrupled earnings of their widget company during their reign - with no one examining whether this gain was attributable simply to many years of retained earnings and the workings of compound interest."

当资本报酬率平平，这种大堆头式的赚钱方式跟本没什么了不起，你坐在摇椅上也能轻松达到这样的成绩，好比只要把你存在银行户头里的钱，一样可以赚到加倍的利息，没有人会对这样的成果报以掌声，但通常我们在某位资深主管的退休仪式上歌颂他在任内将公司的盈余数字提高数倍，却一点也不会去看看这些事实上是因为公司每年所累积盈余与复利所产生的效果。

" When returns on capital are ordinary, an earn- more- by-putting-up-more record is no great managerial achievement. You can get the same result personally while operating from your rocking chair. just quadruple the capital you commit to a savings account and you will quadruple your earnings. You would hardly expect hosannas for that particular accomplishment. Yet, retirement announcements regularly sing the praises of CEOs who have, say, quadrupled earnings of their widget company during their reign - with no one examining whether this gain was attributable simply to many years of retained earnings and the workings of compound interest."

当资本报酬率平平，这种大堆头式的赚钱方式跟本没什麼了不起，你坐在摇椅上也能轻松达到这样的成绩，好比只要把你存在银行户头的钱，一样可以赚到加倍的利息，没有人会对这样的成果报以掌声，但通常我们在某位资深主管的退休仪式上歌颂他在任内将公司的盈余数字提高数倍，却一点也不会去看看这些事实上是因为公司每年所累积盈余与复利所产生的效果。

"When returns on capital are ordinary, an earn- more- by-putting-up-morerecord is no great managerial achievement. You can get the same resultpersonally while operating from your rocking chair. just quadruple thecapital you commit to a savings account and you will quadruple yourearnings. You would hardly expect hosannas for that particularaccomplishment. Yet, retirement announcements regularly sing thepraises of CEOs who have, say, quadrupled earnings of their widgetcompany during their reign - with no one examining whether this gainwas attributable simply to many years of retained earnings and theworkings of compound interest."

当资本报酬率平平，这种大堆头式的赚钱方式跟本没什么了不起，你坐在摇椅上也能轻松达到这样的成绩，好比只要把你存在银行户头里的钱，一样可以赚到加倍的利息，没有人会对这样的成果报以掌声，但通常我们在某位资深主管的退休仪式上歌颂他在任内将公司的盈余数字提高数倍，却一点也不会去看看这些事实上是因为公司每年所累积盈余与复利所产生的效果。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。