The second part discussed theory summary of earnings management;

第二部分则阐述了盈余管理的理论；

youdao

The balance of the Income Summary account should be transferred to the Retained Earnings account.

收益汇总账户的余额应转入留存收益账户。

youdao

In summary, the internal control quality of Chinese public corporations too low to restrain earnings management effectively.

综上，本文得出的结论是：我国内部控制的质量普遍较低，不能有效的抑制盈余管理行为。

youdao

It contained a summary of my earnings history and estimated retirement benefits at various ages, and showed me those figures.

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Below, in summary, are the points he actually made on the IAC earnings call when he was reporting the tremendous results of the company this quarter.

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