English translation for "企业盈余"
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- business earnings
surplus of an enterprise
Related Translations:
保留盈余: reserve surplusreserved surplusretained earnings internal source of capitalretained surplus 资本盈余: capital surpluspaid-in surplus 累计盈余: accumulated surplus 估计盈余: appraisal surplusestimated surplus
- Example Sentences:
| 1. | Empirical examination of earnings management by ipo firms
企业盈余管理的实证检验 | | 2. | Analyses on the earnings management
浅谈企业盈余管理 | | 3. | Comment on earnings management
刍探企业盈余管理 | | 4. | This paper mainly takes the listed companies in shandong province as samples to study the relativity between the auditing opinions and enterprise surplus
以山东省上市公司为样本，研究注册会计师审计意见与企业盈余的相关性。 | | 5. | The results show that to a certain extent certified public accountants can ' t identify the extent of enterprise surplus management , and reflect it in the auditing opinions either
结果显示：注册会计师在一定程度上不能够鉴别企业盈余管理的程度，并将其反映在审计意见中。 | | 6. | Human resource is a crucial element for creating social treasure . in the process of remising the ownership of human resource , two elements should be considered . one is the need for compensating the value of reproduction
人力资源作为最主要的生产要素，是创造财富的第一资源，在出让自身人力资本所有权过程中，不仅要实现其再生产价值补偿，还要参与企业盈余价值的分配。 | | 7. | This paper dwells upon enterprise earnings management . it analyzes and discusses these problems on theory background , manner and method etc of enterprise earnings management existing by utilizing synthetically the theoretical system of modern economics , managerial finance and accountancy . in conclusion , this paper puts forward some methods and counter - measures about earnings management ' s available identifying and fathering
本文以企业盈余管理行为研究对象，综合运用现代经济学、管理学和会计学理论，主要对企业盈余管理行为存在的理论背景，方式与手段等进行了分析与探讨，并提出了有效的识别与治理企业盈余管理行为的方法与对策。 | | 8. | Besides these analyses in part of the economical agency theory , accounting period assumption , accrual basis principle , accounting estimate , professional estimation and accounting measurement method , this paper also demonstrates theory precondition of enterprise earnings management existing from these new part of economical bond theory , property right theory and accountancy ' s accounting data serviceability theory etc . this paper analyzes manners and methods of earnings management about list company in our country in chapter three , these manners and methods are carved up two kinds , one is actualizing earnings management by structuring transaction and the other by accounting method
本文第2章论述了企业盈余管理存在的理论背景，除了从经济学的代理理论、会计学的会计分期假设、权责发生制原则、会计估计、职业判断以及会计计量方法等会计的不确定性方面分析外，还从经济学的契约理论、产权理论及会计学的会计数据有用性理论等新视角对企业盈余管理存在的理论前提进行了论证。本文第3章对我国上市公司盈余管理的方法进行了分析。 | | 9. | Broadly , the asset - liability management is a complicatedly systematic engineering which implements the dynamic optimized management on the aspects of total quantity and structure so as to realize profit maximization through choosing and controlling the types , quantity , terms and risks of the assets and liabilities among the insurance company ' s in - balance and off - balance
然而从未来发展趋势看,广义的资产负债管理是一个复杂的系统工程,通过对保险公司表内外资产负债的类型、数量、期限、风险进行选择和控制,从总量和结构两个方面实施动态的最优化管理,实现企业盈余的最大化。 | | 10. | Auditor profession has n ' t formed standard market system in china , and earnings management exists widely . the mutual relationship is more obvious between audit quality and earnings management . therefore , earnings management is the optimal measurement index for audit quality of listed companies in china
我国注册会计师行业尚未形成规范化的市场体系，企业盈余管理行为也普遍存在，审计的作用是否真正发挥更多的与所限制的盈余管理空间联系在一起，审计质量与盈余管理两者之间的相互关系表现得更为明显，因此，盈余管理对我国上市公司审计服务质量水平的表征作用是最优的。 |
- Similar Words：
- "企业应用系统整合软体" English translation, "企业营业活动以外的交易" English translation, "企业营业执照和资质证书" English translation, "企业营运模拟系统" English translation, "企业盈利模式" English translation, "企业映象" English translation, "企业佣兵" English translation, "企业用户专用交换机" English translation, "企业优势" English translation, "企业邮局" English translation
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