查询词典 earnings statement

There are obvious differences among the economic finance and accounting theory to explain earnings. The contemporary model of accounting earnings that based on accrual basis for accounting and historical-cost system is hard to show the level of earnings quality.

经济学、财务学和会计学对盈余的理论解释存在明显差异，现行会计盈余的确定模式基于权责发生制和历史成本原则，导致会计盈余信息存在固有缺陷，难以体现其质量水平。

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

From the assumption of individual rationality, based on contracting theory, using normative research method, it is deducible that: a whether earnings management is efficient is not refutable; b opportunistic earnings management is not necessary for positive research; c earnings management is value-irrelevant.

本文分析了当前学术界所面临的盈余管理实证研究理论困境，从个人理性的假定出发，以契约为切入点，运用规范研究方法，先后得出如下的推论：1）效率观盈余管理不可实证；2）机会主义盈余管理观是实证研究中多余的概念；3）盈余管理与公司价值无关。

Thus, should we own 10% of Corporation X with earnings of $10 million in 1980, we would report in our earnings (ignoring relatively minor taxes on intercorporate dividends) either $1 million if X declared the full $10 million in dividends;$500,000 if X paid out 50%, or $5 million, in dividends; or zero if X reinvested all earnings.

最后若是持股比例低于20%，则依照会计原则，投资公司仅能认列被投资公司实际发放的股利部份，至于保留而不发放的部份盈余则不予理会，也因此假若我们持有一家X 公司10%的股份，又假设X公司在1980 年共计赚了1，000万美金，若X公司将盈余全部发放，则我们可认列100万的利益，反之若X公司决定保留全部盈余不予发放，则我们连一毛钱都不能认列。

" I believe the best way to think about our earnings is in terms of "look-through results, calculated as follows: Take $250 million, which is roughly our share of the 1990 operating earnings retained by our investees; subtract $30 million, for the incremental taxes we would have owed had that $250 million been paid to us in dividends; and add the remainder,$220 million, to our reported operating earnings of $371 million.

我个人相信最好的方式是利用透视的方法来衡量伯克希尔的盈余，2 亿 5，000 万美元大概是我们在 1990 年可以从被投资公司那边未分配到的营业利润，扣除 3，000 万的额外股利所得税，再将剩下的 2 亿 2，000 万美元加到本来的帐列盈余 3 亿 7，100 万，所得的 5 亿 9，000 万大概就是我们经过透视的真正盈余。

Essay 2: This paper examines the effect of obesity on earnings. It analyzes the 2001 National Health Interview Survey of Taiwan using the ordered probit model with sample selection in which earnings are defined as an ordered variable. We also transform the earnings from ordered variable to continuous variable and use the Heckman's two-stage model to estimate the effect.

第二篇：本文主要在探讨肥胖对收入的影响，并使用国家卫生研究院，民国90年国民健康访问调查资料(National Health Interview Survey， NHIS)来进行分析，并采两阶段的ordered probit with sample selection模型来进行估计，其中第一阶段为样本的就业选择问题，而第二阶段为样本在有就业的情况下，肥胖对劳动者收入的影响，而此收入为区间资料；另外，本文还将收入的区间资料转换为连续资料，以Heckman's two-stage的方法估计，并比较两估计结果。

The estimation results show that the deferred income expense has positive relationship with earnings management, indicating that the more changes in earnings, the more possibilities that enterprise may decorate the earning level by using deferredincome tax. Additionally, the empirical result also shows that the instrument of earnings management for an enterprise usually focuses on the adjustment of recognition timing from the income and expense of the enterprise rather than the deferred income tax valuation allowances due to the temporary differences between GAAP and tax law, which is consistent with the previous studies.

实证结果发现，递延所得税费用与企业盈余管之为有显著的正向关系，表示企业盈余变动额愈大，愈可能使用递延所得税费用修饰盈余水准；实证结果同时也显示，企业真正用作为盈余管工具的部分是会计与税法规定之宽松程同而产生之暂时性差，主要从企业收入与费用认之时间点上加以调整，而非由递延所得税资产之备抵评价科目著手，此一结果则与先前之文献符合。

As we calculate these, they consist of:(1) the operating earnings reported in the previous section, plus;(2) our share of the retained operating earnings of major investees that, under GAAP accounting, are not reflected in our profits, less;(3) an allowance for the tax that would be paid by Berkshire if these retained earnings of investees had instead been distributed to us.

各位可以从下表看出我们是如何计算出 1999 年透视盈余的，不过我还是要提醒各位这些数字只不过是估计数，很多都是基于简单的判断，(被投资公司所分配的股利收入已经列在 13 页的营业利益之内，大部分包含在保险事业的净投资收益项下)。

Retained earnings (also called earned surplus or accumulated earnings or unappropriated profit)保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt.

deferred tax 递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。

This paper chooses timeliness of accounting earnings as the representative of information quality,and investigates how corporate governance structures vary with it.The hypotheses predicts that for firms with relatively uninformative earnings, the characteristics of their corporate governance structures will be those that assist costly monitoring activities by shareholders and directors to make up for the inadequacy of earnings.

本文选取会计盈余及时性作为会计信息质量的替代变量，旨在探讨上市公司会计盈余及时性对公司治理结构的影响，考察当会计数字较无法捕捉公司全部经济价值时，公司治理结构是否会因此偏向那些能够协助股东和董事进行高成本监督活动的治理结构，以弥补会计信息在降低代理成本表现中的不足。

When I started coding, I had problems with the ASF file writer.

当我开始编码，我曾与ASF文件作家的问题。

I know that in one of the schools the boys have risen up in the classroom and enlisted in a mass.

如果你们也和他们一样，是集体自愿的话，你们的老师将是多么地光荣啊。