1、

His competitors, Mr Pan says, benefit from tax concessions designed to attract foreign investors, and then use that surplus money to fund price wars against companies like Yili.

潘刚称,伊利的竞争对手从旨在吸引外国投资者的税收优惠中获益,然后利用盈余资金与伊利等企业打价格战。

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2、

Another round of huge increases in excess capacity and current account surpluses seems inevitable.

另一轮过剩产能和经常账户盈余的大幅增长已成必然.

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3、

Underperformance of Rights Issues: The Consequence of Earnings Management or the Deterioration of Real Performance

配股后业绩下降:盈余管理后果与真实业绩滑坡

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4、

Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.

实证结果表明,大股东对上市公司的控制权越强,公司会计盈余的稳健性就越差。

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5、

These business savings surpluses are running at about 6 per cent of gross domestic product in the US and 3 per cent in the UK.

在美国,公司储蓄盈余大约占国内生产总值(GDP)的6%,而英国则为3%。

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6、

This article select he listed data of companies which make the reform in 2005 and 2006, break the date into two samples, using the Jones models to perform a regression analysis on the existence of earnings management.

本文选取05和06年进行了股权分置改革的上市公司数据,按年份将其分为两个样本,运用修正的Jones模型对盈余管理的存在性进行回归分析。

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7、

Literature research suggests that two factors ( stimulating factor& opportunity factor) bring earnings management.

文献研究表明,盈余管理的产生有两个因素:激励因素和机会因素。

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8、

In chapter 5, accruals quality is regarded as an earnings-related information risk, and CAPM model is used to examine if the securities market makes a pricing.

第五章将应计质量作为与盈余相关的一种信息风险,利用资本资产定价模型,检验了证券市场是否对它定价。

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9、

One Swiss bank says it uses surplus international deposits to lend to Swiss customers.

某瑞士银行声称,利用国际存款盈余,他们可以向瑞士国内客户放贷.

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10、

On the same time, we compared the balance of payment structure of China, Japan and Singapore. And we find that the net creditor have never brought invest income surplus.

通过比较中、日、新加坡三国国际收支结构发现,我国净债权国地位并未带来投资收益盈余,其根本原因在于我国形成的是官方债权国。

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11、

China's current account surplus was 11.1 per cent of gross domestic product last year.

去年,中国的经常账户盈余占国内生产总值(GDP)的比例高达11.1%。

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12、

On the other hand, it can decrease management behavior of the surplus through delay-payment bonus account.

另一方面,通过EVA的递延奖金账户, 又可以减缓管理层的盈余管理行为.

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13、

Empirical Research on Factors Influencing Earnings Management Prior to IPO in China's A-share Market

我国A股发行公司IPO前盈余管理的影响因素实证研究

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14、

Relationship between Earnings Conservatism and Balance-sheet Conservatism of Listed Corporations

上市公司盈余稳健和资产负债表稳健的相关性

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15、

High debt-to-equity ratio and turn-loss-to-profit are main factors of earnings management.

资产负债率高和扭亏是债务重组准则盈余管理的主要因素。

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16、

But their surplus position allows them to expand domestic demand, instead.

但是他们的盈余状况使他们能够转而扩大国内需求。

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17、

Exports have grown and are in surplus.

出口贸易取得成长,并享有盈余.

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18、

Last year the fiscal budget was in surplus, and the cumulative level of debt-to-GDP is modest.

去年,中国的财政预算出现盈余, 累计外债与GDP比例也处于温和水平.

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19、

He began hiring, expanding operations, annual settlement, a great surplus.

他开始雇工, 扩大经营, 年年结算, 大有盈余.

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20、

It could shows a rule that the graph with the ratio of EBIT liability interest.

研究了财务杠杆率的图像,讨论了它随税息前盈余与债息之比值变化的规律.

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