• 债务递延所得税资产盈余管理

    Liability Method; Deferred Tax Assets; Earnings Management.

    www.zidir.com

  • 只有到了今天我们那场集体狂欢醒来我们开始认知盈余看作资产不是危机

    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.

    article.yeeyan.org

  • 成为股东重要性赋予公司一部分盈余资产请求权利润有时候是以股利形式支付

    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.

    www.xiaxls.com

  • 这些风险包括能够偿还贷款无法开发公司核心业务,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红股等因素而导致股本扩大,令现有股东权益每股盈余每股资产值下降。

    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.

    www.01p2p.net

  • 比如如果某国有着巨大贸易盈余因而对外资产迅速囤积,那么该国货币就有可能是被低估

    If, for example, a country runs sizeable trade surpluses, resulting in a rapid build-up of foreign assets, it probably has an undervalued exchange rate.

    www.ecocn.org

  • 什麽期末保留盈余余额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?

    danci.911cha.com

  • 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资产剥离中盈余管理重要内容

    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.

    www.fabiao.net

  • 购并富国公司三个最大新兴市场国家中国阿联酋新加坡他们都拥有数额巨大流动账户盈余用以购买外国资产所有权

    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.

    www.ecocn.org

  • 日本类似,如今中国储蓄投资利率实际利率资产价格飞涨,往来账户盈余巨大货币升值压力与日俱增。

    Like Japan, China has high rates of saving and investment, low real interest rates, soaring asset prices, a big current-account surplus and upward pressure on its currency.

    www.ecocn.org

  • 必将上市公司资产减值准备计提转回产生巨大影响,进而利用资产减值进行盈余管理行为产生一定作用

    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.

    www.fabiao.net

  • 日本经常大量盈余使有能力卖出资产从而日元资金带回国内。

    Japan's large current account surplus gives it room to sell assets and thus bring yen back onshore.

    blog.sina.com.cn

  • 亏损上市公司不仅利用长期资产减值准备进行盈余管理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;

    www.fabiao.net

  • 大量外国资产抵消缩水的贸易盈余使得收入上涨,因而上述经常项目盈余美元所得值可能基本保住2007年的势头。

    In dollar terms, it is likely to remain roughly as big as in 2007 because higher income from its vast foreign assets will offset the smaller trade surplus.

    www.ecocn.org

  • 绝大部份的新兴经济体在本轮资本项目下盈余但是也使得他们资产廉价的出售了。

    Most emerging economies have run current account surpluses in this cycle - but their assets are likely to be sold off along with the others.

    www.tianya.cn

  • 拥有大量贸易盈余卖出商品获得金融资产所有权

    It runs a trade surplus, selling goods in return for financial claims on foreigners.

    www.hxen.com

  • 本文重点考察上市公司利用长期资产减值准备进行盈余管理行为。

    The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.

    www.dictall.com

  • 管理者通过确认处置长期资产投资收益时机来操纵盈余

    Managers manipulate earnings through the timing of income recognition from disposal of long-lived assets and investments.

    www.doczj.com

  • 通过计提和转资产减值准备上市公司操纵盈余重要手段之一

    One of the most important means of listed companies manipulate surplus is to back through the asset impairment.

    danci.911cha.com

  • 过去他们贸易盈余不断增加中国积攒国外资产不断增加

    As the years went by, those trade surpluses just kept growing - and so did China's hoard of foreign assets.

    apples.20082010.blog.163.com

  • 流动资产资产总额比重、资产收益率盈余管理迹象地域因素审计定价没有显著影响

    And the ratios of liquidity assets to total assets, ROE, earnings management signs and geographical factors have no significant impact on audit pricing.

    www.fabiao.net

  • 伊拉克官员威胁说诉诸法庭声明这笔资金权利,因为这笔资金来自伊拉克石油销售被占领伊拉克资产以及联合国石油食物计划盈余资金

    Iraqi officials are threatening to go to court to reclaim the money, which came from Iraqi oil sales, seized Iraqi assets and surplus funds from the United Nations' oil-for-food program.

    blog.sina.com.cn

  • 本文设置了五种利率波动情景四种资产结构通过实证来分析这二十种情况期望盈余损失概率

    Set five scenes of fluctuation of interest rate and four strategies of adjustment of assets' structure, and demonstrate their expecting surplus and losing probability.

    dict.cnki.net

  • 企业重组清查出资产损失批准依次减未分配利润盈余公积资本公积实收资本

    The asset losses checked in the reorganization of the enterprise shall upon approval be offset with the undistributed profits surplus reserve capital reserve and paid-in capital in turn.

    tw.websaru.com

  • 会计资产减值会计政策变更评价,众说纷纭,其盈余管理影响见仁见智。

    As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.

    www.fabiao.net

  • 会计资产减值会计政策变更评价,众说纷纭,其盈余管理影响见仁见智。

    As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.

    www.fabiao.net

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