current surplus是什么意思

网络释义

用法例句

As in China s market there also has some earnings autocorrelation problsms with false estimated unexpected earnings, so the earnings momentum is coincident with USA market.

研究发现,我国市场与美国等成熟市场盈余惯性特征既存在共同点,也存在一定的差异:由于我国市场同样存在错误估计未预期盈余的自相关结构的问题,故在短窗口整体样本表现出惯性特征,未预期盈余为正的公司在较长窗口也表现出惯性特征,我国市场与成熟市场差异表现在,未预期盈余为负的公司未表现出惯性特征。

Collecting all listed companies of Shanghai stock market from 2001 to 2004 as the samples,this paper makes the positive analysis on the relationship between the unexpected earnings,audit report,the performance of the companies etc and the absolute timeliness and the relative timeliness of the annual financial reports.

以2001-2004年度所有沪市上市公司为样本,实证检验了未预期盈余、审计报告类型、公司业绩等多个因素对上市公司年报披露绝对及时性和相对及时性的影响。

With the annual announcements between 1997—2004 and the special background of China security market,we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements.

本文在分析我国特殊的制度背景的同时,研究了审计意见和未预期盈余对于上市公司年报公布时间的影响。

income-based capital surplus

根据收入计算资本盈余

capital surplus oil exporting countries

资本盈余的石油输出国

Further Offerings, Surplus Management and Capital Allocation Efficiency;

股权再融资、盈余管理与资本配置效率

The Comparison of Turning Capital Surplus or Reserve Surplus to Increase Capital and Distributing Stock Divedends;

资本公积、盈余公积转增资本与股票股利比较

Global Investment Between a Capital Affluent Country and a Capital Absent Country

资本缺乏与盈余下国际投资的博弈分析

An Empirical Study of Earnings Information Quality and Cost of Equity Capital;

会计盈余质量与权益资本成本关系的实证分析

The research on the relation of independent director’s social capital and earings management

独立董事社会资本与盈余管理关系研究

An Empirical Study of the Relationship between the Capital Structure of China's Listed Banks and Its Persistent Surplus-evidences

我国上市银行资本结构与盈余持续性关系研究

The Influence of Earnings Quality on Capital Allocation Efficiency and Action Mechanism

盈余质量对资本配置效率的影响及作用机理

revaluation surplus of fixed assets

固定资产重估价盈余

Gains on "capital" assets are taxed at lower rates than ordinary income.

与正常的收益相比“资本”资产的盈余是按较低的税率纳税。

Political Costs,Earnings Management and Economic Consequence: Evidence from China Stock Markets;

政治成本、盈余管理及其经济后果——来自中国资本市场的证据

Earnings Quality and Cost of Capital--Evidence from the Listed Companies in China;

盈余质量与资本成本——来自中国上市公司的经验证据

Earnings Quality,Institutional Environment,and Cost of Equity:Empirical Evidence from the Chinese Stock Market

盈余质量、制度环境与权益资本成本——来自中国证券市场的经验证据

One explanation could be that the private capital outflow from Asia offsets the current account surplus.

一种解释便是，亚洲私人资本流出抵消了经常帐户盈余。

Capital formation can lead to more output, providing a surplus for further increases in output.

资本形成导致更多的产出，这为进一步增产提供了盈余。

Study the Earnings Management of Chinese Listed Companies from the Capital Market;

从资本市场角度研究我国上市公司盈余管理问题

Economic Consequence of Earning Persistence and Market Efficiency of China s Capital Market;

盈余持续性特征与中国资本市场效率的经济影响分析