In this paper, followed by foreign state-owned equity earnings related to the mainstream of the practice were introduced.
随后本文对国外有关国有股权收益的主流做法进行了介绍。
The ceiling on the related payroll tax should be increased to cover 90% of earnings, from 86% now.
相关工资税的上限应把所涵盖的应纳税人从现在的86%提高到90%。
The owner of the second-biggest fleet of supply and crew ships for the oil industry said first-half earnings halved to 41 million euros due to charges related to the sale of bulk carriers.
该公司公布上半年收益减半，降至4100万欧元，归结于散装货船销售额的相关费用。
Forbes' Celebrity Power ranking is a measurement of entertainment-related earnings over the past 12 months as well as visibility in print, TV, radio and online.
《福布斯》最具影响力名人榜衡量的是过去一年中名人在娱乐领域的相关收入以及在纸媒、电视、广播和网络上的曝光度。
Meanwhile, there was a gap of 39% in annual basic pay between women and men - rising to 47% for total earnings taking into account performance-related pay, bonuses and overtime.
同时，男人和女人间的年基本工资存在39%的差距——考虑到业绩相关工资、津贴和加班的整个工资，那么差距就达到了47%。
Improvement in earnings expected in 2009 through decline of restructuring-related extraordinary items.
在2009年我们希望通过减少重组相关的特殊条款来改善目前的收益状况。
Excluding stock-compensation costs, acquisition-related expenses and other items, earnings fell to 29 cents a share from 39 cents a share.
剔除股票报酬成本、与收购相关的费用以及其他费用，每股收益从0.39美元下滑至0.29美元。
The Nordic countries score around 0.2 for sons, Britain scores 0.36, and America 0.54 (meaning that a son's earnings are more closely related to his father's in America).
北欧国家得分为0.2，英国是036，美国是054(意思是在美国儿子的收入与父亲的收入更加有联系)。
The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
本文对盈余管理的概念作了界定，并对相关的概念——会计政策选择和财务舞弊作了辨析。
On the level of above actions, the paper starts an investigation on the influence of related supervisory laws and regulations of China's security market on earnings management of listed companies.
并在此研究基础上研究我国证券市场的相关监管制度对上市公司盈余管理的影响。
The fourth part mainly discussed the theory and the realistic factor which affected the earnings management, and carried on the gambling analysis to the related parties.
第四部分主要讨论我国上市公司盈余管理行为的理论和现实因素，对盈余管理行为的各利益相关方进行了博弈分析。
Retained earnings appropriated according to Company Law or related regulations.
指依公司法或其他相关法令规定，自盈馀中指拨之公积。
Multi-element production capacity, closely related to corporate earnings, is a key indicator to determine the input-output ratio of economic activities.
多要素生产率是衡量经济活动过程中投入产出效率的一个重要指标，与企业的盈利能力密切相关。
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
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；
It is the absolute and opposite index related to earnings before interest and tax that the profit center should choose, not ROE.
利润中心的预算目标应以经营利润相关的绝对指标和相对指标为中心，而不是权益资本报酬率。
One of the most often quoted figures related to a company's performance is earnings per share.
其中一个最经常引用、涉及到公司的业绩的数字是每股收益。
Countries accounting for income taxes related to tax collection and distribution of corporate earnings.
所得税会计关系着国家税款征收和企业收益分配。
Unpredicted accounts receivable that transmits the bad news of firm performance is negatively related to future sales and profit margins, which conform to the earnings quality explanation.
我国上市公司未预期应收账款与未来销售收入、毛利率负相关，未预期应收账款增加传递出公司未来销售收入的负面消息，符合盈余质量说。
There is a significant "inverse u" relation between related-party transactions and earnings' value relevance.
关联交易度与盈余价值相关性之间呈现先上升后下降的倒u型关系。
The association between current return and future earnings is positively related through voluntary disclosure level;
股票投资收益与未来会计收益关系的正相关程度与自愿信息披露水平呈正相关关系；
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.
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。
This article adopts different token variable to detect incentives of earnings management and tunneling through related party transactions.
接着，分别从关联交易盈余管理和关联交易利益输出两方面，采用不同的表征变量，对其动机进行实证分析。
This article adopts different token variable to detect incentives of earnings management and tunneling through related party transactions.
接着，分别从关联交易盈余管理和关联交易利益输出两方面，采用不同的表征变量，对其动机进行实证分析。
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