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。
And we find that the net creditor have never brought invest income surplus. The real fact is China's official creditor status.
这是一个可能会持续的趋势，全球金融会为之担忧，但目前日本企业的生产力和收益持续制造巨额盈余。
Here is a trend that is likely to continue-global finance will worry about it, but the productivity and income of global Japan Inc. keeps on churning out hefty surpluses for the time being.
它们循环利用各自国家的经常账户盈余，使之转换成美元证券，压低了收益率水平。
They have recycled their countries' current account surpluses into dollar securities, holding yields down.
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.
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.
他们都收益丰厚，负债很少或者没有负债，或持有现金盈余。
All profitable. All carry little to no debt or have cash surpluses.
采用建立线性模型的研究方法，经过规范性分析得到：盈余反应系数与收益质量呈线型关系。
Linear model used to establish the research methods, the normative analysis: revenue and earnings response factor was the quality of linear relations.
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.
考虑到快速全球通胀上升，储蓄盈余收益为未来消费是不够的了。
Considering the fast rising inflation globally, saving the surplus earnings for future consumption is not sufficient anymore.
从盈利质量来看，收入上升拉动利润的公司的收益更具有持久性，更不易受到盈余管理的干扰，以及在未来具有更佳的业绩。
As for earnings quality, firms with revenue-supported increase have more persistent earnings, more resist to the disturbance of earnings management, and have better future performance.
相对盈余管理的收益而言，实施盈余管理的成本比较小。
Compared with income of enforcing earnings management, cost is relatively small.
在实证分析中，运用收益一盈余回归模型，研究股权结构的不同对盈余反应系数的影响。
In the empirical analysis, I used return-earnings regression model to analyze the influence that different ownership structure on the earnings response coefficient.
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.
信息含量表示年度会计盈余与年度股票收益之间的关系。
Information content measures the relationship between year accounting earnings and yearly stock returns.
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.
另一方面，通过提供收益平滑下会计盈余市场反应的经验证据，反映投资者对收益平滑的认知程度。
On the other hand, it gives empirical evidences of the market reaction to earnings influenced by income smoothing to reflect the degree of investors'perception.
第二部分，考察盈余公告前的R平方和超额累计收益率的关系。
Using data around earnings announcement in Chinese market, this paper explores the topic about R square around earnings announcement.
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.
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.
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