而只有到了今天，当我们从那场集体狂欢中醒来，我们才开始将认知盈余看作一项资产而不是一场危机。
And it's only now, as we're waking up from that collective bender, that we're starting to see the cognitive surplus as an asset rather than as a crisis.
购并富国公司三个最大的新兴市场国家是中国、阿联酋和新加坡，他们都拥有数额巨大的流动账户盈余，用以购买外国资产的所有权。
The three largest emerging-market buyers of rich-world firms, China, the United Arab Emirates and Singapore, all run large current-account surpluses and so acquire claims on foreigners.
绝大部份的新兴经济体在本轮都在资本项目下有盈余，但是这也使得他们的资产被廉价的出售了。
Most emerging economies have run current account surpluses in this cycle - but their assets are likely to be sold off along with the others.
本文设置了五种利率波动情景和四种资产结构，通过实证来分析这二十种情况的期望盈余和损失概率。
Set five scenes of fluctuation of interest rate and four strategies of adjustment of assets' structure, and demonstrate their expecting surplus and losing probability.
管理者通过确认对处置长期资产和投资收益的时机来操纵盈余。
Managers manipulate earnings through the timing of income recognition from disposal of long-lived assets and investments.
通过计提和转回资产减值准备是上市公司操纵盈余的重要手段之一。
One of the most important means of listed companies manipulate surplus is to back through the asset impairment.
在资产负债表上，所有者权益应当按照实收资本(或者股本)、资本公积、盈余公积、未分配利润等项目分项列示。
Owner's equity shall be itemized in the balance sheet under the titles such as the paid in investment (or in stock), paid in surplus, surplus from profit and undistributed profit.
债务法；递延所得税资产；盈余管理。
成为股东的重要性是你被赋予公司一部分盈余和资产请求权。利润有时候是以股利的形式支付。
The importance of being a shareholder is that you are entitled to a portion of the company's profits and have a claim on assets. Profits are sometimes paid out in the form of dividends.
本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。
The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.
为什麽期末保留盈余余额不等于资产负债表中的期末现金余额？
Why does Ending Retained Earnings Balance not equal Ending Cash Balance on the Balance Sheet?
会计界对资产减值会计政策变更的评价，众说纷纭，其对盈余管理的影响也见仁见智。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
以往的研究大多探讨了盈余水平的高低及每股净资产的大小，或盈余变化的大小和方向与披露时滞的关系，没有考虑盈余质量问题。
However studies before had only discussed the relationship between the level of earnings, net asset per share, variation of earnings or direction and disclosure delay.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
其主要的解决方法是以盈余收益率的均值及其方差为研究对象，确定有效边界及最优资产配置结构。
The problem can be solved by focusing on the relationship of surplus return and surplus variance within the framework of surplus optimization.
营业盈余是指常住单位创造的增加值扣除劳动者报酬，生产税净额和固定资产折旧后的余额。
Operating Surplus refers to the balance of the value added created by the resident units deducting the labourersre m unera-' tion , taxes on production and the depreciation of fixed assets.
本文的主要实证结论如下：开发支出占总资产比不仅能显著解释股票超额回报率，而且对公司盈余质量也具有显著的解释力。
We find that the proportion of development expenditures to total assets can well explain both the abnormal return and the earning quality.
而流动资产占资产总额比重、净资产收益率、盈余管理迹象和地域因素对审计定价没有显著的影响。
And the ratios of liquidity assets to total assets, ROE, earnings management signs and geographical factors have no significant impact on audit pricing.
另外，利用资产出售进行盈余管理较为普遍，而且关联方交易是资产剥离中盈余管理的重要内容。
In addition, the sale of assets is a general way of earnings management, and the way of related party transactions is one of the important content.
日本经常帐有大量盈余，使其有能力卖出资产，从而将日元资金带回国内。
Japan's large current account surplus gives it room to sell assets and thus bring yen back onshore.
这必将对上市公司资产减值准备的计提与转回产生巨大的影响，进而对利用资产减值进行的盈余管理行为产生一定的作用。
It must greatly influence the provision and reversal of assets impairment of listed companies and also lead an influence to the relevant behaviors of earning management.
上市公司为了获得配股资格，极有可能操纵会计盈余，以达到规定的净资产收益率。
In order to obtain the qualification of issuing new shares to old stockholder, the listed companies will manipulate accounting earnings as possibly as they can to attain to the ruled ROE.
亏损上市公司不仅利用长期资产减值准备进行盈余管理，也利用流动资产减值准备进行盈余管理。
Not only long-term assets impairment has been the earning management tools in loss listed companies, but also short-term assets impairment;
这些风险包括不能够偿还贷款或无法开发公司的核心业务，而贷款可能一定程度上会造成股票稀释（指因为发行认股权证或红股等因素而导致股本扩大，令现有股东的权益每股盈余和每股资产值下降。
The risks include not being able to pay back the loan or develop crucial parts of your company because you have a loan, unreasonable and/or unnecessary dilution and even losing control of the company.
研究还发现资产规模小的公司和盈利能力差的公司更可能从事盈余管理。
This article also shows companies with bigger size and higher ROE are associated with less discretional accruals.
研究还发现资产规模小的公司和盈利能力差的公司更可能从事盈余管理。
This article also shows companies with bigger size and higher ROE are associated with less discretional accruals.
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