第二，亚洲地区是全球最重要的资本盈余地区。
Second, the Asian region is the world's most important capital surplus region.
资本盈余应交税。
也就是说，我们在将美元储备换做欧元储备的同时，贸易顺差和资本盈余也会随之改变。
Shift your reserves fromdollars to euros, and you shift your trade/capital flow surpluses with it.
资本盈余不是通过营运而通常通过出售超过面值的股票或并购其他公司而获得的净利润。
Capital Surplus Added net worth gained not through operations but usually through the sale of stock above par value or acquisition of another company.
在这段很长的时期内，中国运行着巨大的经常账户顺差以及私人部门资本盈余，但不希望汇率升高得过快。
Throughout this long period, China ran a large current account surplus, and a private sector capital surplus, but did not want the exchange rate to rise too rapidly.
随着美国资本账户盈余不断下降，理论上美国经常账户赤字也会不断下降。
As the us capital account surplus is falling, then so, logically, must be its current account deficit.
其次，正如佩蒂斯再次提醒我们的：“除非是资本净输出国，否则不可能出现经常项目盈余。”
Second, as Pettis again reminds us, "you cannot run a current account surplus unless you are also a net exporter of capital."
与此同时，德国和荷兰的私人部门盈余被大量的资本外流所抵消。
Meanwhile, the private surpluses of Germany and the Netherlands were offset by huge capital outflows.
作为一个整体，他们不再需要依靠国外资本：他们共同经历经常账户盈余，而得益于巨额存款和减债，他们现在是外债的债权国。
As a group they are no longer financially dependent on foreigners: together they run a current-account surplus, and thanks to large reserves and reduced debts, are now net foreign creditors.
况且日本与英美不同。 他有经常性帐目盈余，以此并不依赖国外资本。
And Japan is different from America and Britain: it runs current-account surpluses and thus has not been dependent on foreign capital.
上世纪60年代，穷苦的亚洲资金严重匮乏而西方却闲置着大量资本，亚洲开发银行(asian Development Bank,ADB)因此应运而生，以利用富裕国家的盈余资金。
In the 1960s, impoverished Asia was starved of capital while the West had tons of it sitting idle.So the Asian Development Bank (ADB) was created to recycle the rich world's surpluses.
上世纪60年代，穷苦的亚洲资金严重匮乏而西方却闲置着大量资本，亚洲开发银行(asian Development Bank,ADB)因此应运而生，以利用富裕国家的盈余资金。
In the 1960s, impoverished Asia was starved of capital while the West had tons of it sitting idle. So the Asian Development Bank (ADB) was created to recycle the rich world's surpluses.
巴克莱资本经济学家点，以国家的“大”的经常帐盈余，“巨大”的外汇储备，其“低估”的货币。
The Barclays Capital economist points to the country's "large" current account surplus, "gigantic" foreign exchange reserves, and its "undervalued" currency.
由于收益出现强劲增长，公司的资本与盈余在2004年增长超过了50%。
The company's capital and surplus increased by more than 50% in 2004 as a result of strong earnings.
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.
相比盎格鲁经济圈(加拿大除外)，老欧洲和老亚洲有更多的储蓄可吸收，它们都是储蓄盈余地区，资本回报率低，且有结构性经常账户盈余。
Old Europe and old Asia have more savings to absorb than the Anglosphere (except Canada). These are savings surplus regions, with low returns on capital and structural current account surpluses.
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.
上市公司为了在资本竞争中占有优势，将盈余管理作为其常用手段。
In order to take advantage of competition of the capital, the earnings management will be used as a management tool.
货币资本的借贷是资金盈余者为了获得一定的收益，在一定时期内，将货币资本的使用权转让给资金借入者的行为。
Currency lending capital is a surplus of funds in order to obtain a certain amount of revenue a certain period of time, the right to use capital money for the transfer of funds to borrow.
研究虽存在一定局限性，但预期对资本结构和盈余质量的理论研究和实践指导具有一定意义。
Despite of the limitation of this paper, it can be of significance on theoretical research and practice on capital structure and earnings quality.
按企业会计制度规定，资本公积可转增资本，盈余公积也可转增资本，利润分配还可以发放股票股利，这三者既有一致的地方，又有区别。
According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends.
储蓄盈余不仅仅意味着实际利率处于低位，而且意味着需要刺激资本输入国的需求，以抵消资本流入的影响。其中，美国是最为重要的资本输入国。
Surplus savings meant not only low real interest rates, but a need to generate high levels of offsetting demand in capital-importing countries, of which the US was much the most important.
其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。
The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.
其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。
The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.
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