盈余

This caused the real estate industry in Shenzhen is not a small shock, the company since its inception date of the customer surplus doors, a very prosperous business.

这造成了房地产行业在深圳是一个不小的冲击，该公司自成立之日起客户盈余门，一个非常繁荣的商业。

The relation to the incentive effect of incentive price controlling strategy with the area by the extending of surplus function and abscissa axis surrounding is discussed, the criteria of incentive effect are given, at the same time the definition of the incentive strategy and the judging theorem of one is mor...

讨论了激励价控策略的激励效应与以用户盈余函数的扩展函数为曲边的曲边梯形面积的关系，给出了激励价控策略对用户激励效应的性能指标，以及一个激励策略比另一个激励策略更有效的定义及其判断定理。

Japan and Europe are also in the picture, Japan because it is posting a large current account surplus and is growing slowly, and Europe because, although it has a balanced current account, it should also contribute to increasing global growth – through raising its potential rate of growth – thereby alleviating global imbalances.

日本和欧洲也在本主题的范围之内，日本是因为现在有大量的经常账户盈余，并且其经济正在缓慢增长，而欧洲则是因为它的经常账户虽然实现了平衡，但也应该－－通过提高其潜在的增长率－－对提高全球经济增速做出贡献，从而减轻各种全球性失衡。

The earnings management is one of the important reasons for the accountancy's information lose now.

盈余管理是目前会计信息失真问题的重要原因之一。

This paper focuses on the discussion of fundamental accounting error adjustment method and its accounting treatment essence in practical area to make up scarcity of earnings management study.

关于上市公司采用重大会计差错更正方式调节盈利数据的专门研究文献更少，对此的讨论基本上都将其与会计政策和会计估计变更的处理归成一类，实质上是对追溯调整法调整报表期初数据在盈余管理中具体运用的研究，没有区别会计政策变更和差错更正的本质。

The purpose to review the debt restructuring standard of 2001 is to set up one that can accord with of our country actual conditions,guide trading activity and can accord with international criterion that accounting convention integrate.

企业由于管理不善或遭受外界因素影响导致资金周转不灵、盈利能力下降、资不抵债，陷入债务困境，导致重组活动不断发生，进而促成了债务重组准则的产生。1998年债务重组准则首次颁布，对于规范我国债务重组交易行为、保护债权人利益等起到了积极作用。2001年准则对1998年准则进行了修订，这是我国政府根据市场环境特点以及债务重组具体实务中存在的问题做出的突破性举措。2001年准则在一定程度上防止了上市公司利用准则进行利润操纵以及盈余管理。2006年准则的修订，其目的就是力图建立一套符合我国实际情况、指导重组交易行为并能够与国际会计惯例趋同的准则。

On the other hand, the listed banks varied the accounting policy in different time. Because the cash basis accounting on note discount can provide more surplus management room for the banks.

另一方面，上市银行作出会计政策变更的时间也不一致，这与旧的会计处理方法一般能给管理者提供很大的盈余管理空间可随意调整会计利润有关。

This is followed by applying empirical data to test the effect ofalternative accounting treatment on the proxy contract.

本文认为，现行的会计制度存在导致盈余管理的机会主义制度缺陷。

A company is described as being accretive if it achieves growth through internal expansion or acquisition.

指收购行动可为公司的每股盈余带来增长，原意是透过并购达到扩张的目的。

This improvement was realized by the two components of earnings: accruals and cash flows.

这种提高是同时通过会计盈余的组成部分——应计项目和现金流量项目来实现的。2。

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。