有盈余的

We propose a theoretical framework to predict the impact of inward FDI on the host country's incumbent firms' price-cost margins, according to the mode of entry of FDI We then investigate empirically the competitive discipline effect exerted by both imports and FDI on manufacturing plant-level price-cost margins in the UK, for the period 1991-2001. We estimate different specifications of the price-cost margin equation with both fixed-effects instrumental panel estimator and efficient generalized method of moments estimator with clustering correction.

通过构建理论模型预测FDI的不同进入模式对东道国企业价格－成本盈余(Price-Cost Mar-gin， PCM)的影响，以及采用固定效应工具面板和经过聚类修正的有效广义矩等不同估计模型，对1991-2001年间的进口和FDI对英国制造业企业PCM竞争规制效应进行的实证研究表明：绿地FDI对利润有负向影响，而并购FDI对利润的影响为正，即绿地FDI对PCM有规制效应，并购FDI会增加PCM。

The subject of earnings management has been studied for morn than twenty years in Western accounting theoretical circle.

盈余管理在西方的会计理论界，已有二十多年的研究历史。

The number of external bank transactions is minimized by the Group's internal netting of cash requirements and surpluses.

有多少对外银行交易是尽量减少本集团的内部净额结算所需的现金和盈余。

Now there are surpluses in Asia, and less and less need for those loans.

如今的亚洲已有了盈余，并且也越来越不需要那些贷款了。

Now there are surpluses in Asia, and less and less need for those loans.

如今的亚洲经济已有了盈余，越来越不需要那些贷款了。

The two obvious ways to eliminate the current account surpluses are an exceptional investment boom (as happened, so disastrously, before the Asian financial crisis) and huge government dissaving.

消除经常帐户盈余有两种明显的方法，一是特别高的投资（在亚洲金融危机之前曾经出现并酿成灾难），二是政府大量动用储金。

However, the estimation results show that most estimated values are not statistically significant. According to the Burgstahler and Dichev (1997), Mills and Newberry (2001), and Phillips, Pincus, and Rego (2003) studies, this study tries to examine whether the income tax expense/benefit has the ability to forecast the earnings management by using the temporary differences between GAAP and tax law while under the control of non-discretionary accruals and tax incomes.

延伸Burgstahler and Dichev(1997)、Mills and Newberry(2001)及Phillips，Pincus，and Rego(2003)的研究，本研究试著由GAAP与税法规定同所产生之暂时性差入，在影响课税所得的情况，并控制非裁性应计项目后，检定递延所得税费用/是否对盈余管有预测能。

But it had a nine million dollar surplus in cranberries.

但是它有900万美元的盈余在酸果蔓上。

But it had a nine million dollar surplus in cranberries.

但是它在酸果蔓果上有9百万的盈余。

But it had a nine million dollar surplus in cranberries.

但在出口小红梅有九百万美元的盈余。

In this paper, the requirement analysis, design and implementation of the system are introduced in detail.

此论文详细介绍了系统的需求分析，系统设计和具体实现。

In the context of economic globalization is increasingly deepening, China's economy can not be spared.

在经济全球化日益加深的背景下，中国经济不可能做到独善其身。