English translation for "应计利润"
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- accrued profits
Related Translations:
利润边际: margin-profit on sales 返还利润: recovery of profits 企业家利润: entrepreneurial profit
- Example Sentences:
| 1. | Demonstration analysis is exerted to our listed companies characters , and the results showed our listed companies managed earnings through accruals
然后对我国上市公司盈余管理的特征行为进行了实证分析，分析表明我国上市公司主要是运用应计利润项目来进行盈余管理的。 | | 2. | These measures include random walk model , industry model , mean - reverting model , jones and modified - jones models , k - s model , margin model and so on
应计利润模型主要包括随机游走预期模型、行业模型、平均数回复模型、琼斯及其扩展模型、 k - s模型、边际模型和营运资金模型等。 | | 3. | Our results indicate that entrepreneurs may seek to increase total accruals , temporarily deceiving regulatory bodies by opportunistically manipulating earnings through accruals management surrounding the allotment
实证结果表明，上市公司在配股前一年、当年和配股后第一年，确实调高了应计利润。 | | 4. | How to derive discretionary accruals from earnings is the key in detecting earnings management . it is not possible to observe earnings management directly . therefore , prior research has used a number of accounting accrual measures to detect earnings management
公司对外报告净利润由现金流量和应计利润两个部分组成，应计利润可进一步拆分为操控性应计利润和非操控性应计利润。 | | 5. | In the sample of auditor change firms in 2001 and 2002 , we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor
本文以2001年和2002年发生审计师变更的上市公司为研究样本，发现在审计师变更的前一年，变更公司的可操纵应计利润显著降低，而在变更当年，可操纵应计利润却显著提高。 | | 6. | Of all the above models , it is only the jones and modified - jones models who introduce the change of environment to the estimation of non - discretionary accruals , and who derive effectively discretionary part from total accruals . using a sample of 87 non - financial companies from shanghai stock exchange , we found empirical evidence showing the link between share allotment and earnings management
在估计非操控性应计利润的众多模型中，只有琼斯模型和修正的琼斯模型明确地将经济环境的变化引入了对非操控应计利润的估计，并且只有它能很好地从应计利润总额中分离出已经受到人为管理的应计利润。 | | 7. | After using empirical method , this paper has checked up the correlation between abnormal accruals and the quality of the listed company ’ s financial report , through analysis of the two variables , the result of testing manifests that financial reports of our country ’ s listed company and the abnormal accruals is positive correlated . this paper proposes that one way to improve the quality of the listed company ’ s financial reports is to control the abnormal accruals in the listed company ’ s financial reports and to monitor the managers ’ manipulation on the listed company ’ s financial reports
本文通过深入分析非正常应计利润与上市公司财务报告质量之间的内在联系,运用实证研究方法对我国上市公司财务报告中非正常应计利润与上市公司财务报告质量的相关性进行了检验,检验结果表明,我国上市公司财务报告中非正常应计利润与上市公司财务报告质量负相关。基于此,本文提出,提高上市公司财务报告质量的途径之一是控制公司非正常应计利润项目,严格监管管理层对上市公司财务报告的操纵。 | | 8. | This paper discusses the methods and models commonly used in the foreign studies about earnings management , and assess the trade - offs associated with three research designs : those based on separate accruals , those based on specific accruals and those based on the distribution of earnings after management
摘要总结了国外盈余管理检验方法和模型，分别对应计利润分离模型、特定应计利润模型和盈余频率分布模型的具体应用进行了分析，并对其优点和不足之处进行了评价。 | | 9. | That should be pointed is that due to different accounting standards provided for the listing companies every - year such as " debt restructuring " and " non - monetary transaction " , our test was implemented on different taking - off - regulation period . our results under the deangelo model and the industry model two showed that there existed earnings management hi these 31 listing companies . to our surprise , the means of management were not by the current accruals as expected
通过对这31家样本公司每单位资产的主观应计利润、流动性应计利润、挣利润、经营活动现金净流量和主营业务收入平均数和中位数的统计检验，我们发现，在deaneelo模型和调整的行业模型(二)下，本文提出的假设一和假设二得到了证实，而假设三没能通过检验。 |
- Similar Words：
- "应计奖金" English translation, "应计捐税" English translation, "应计开支" English translation, "应计累积股利" English translation, "应计累计股利" English translation, "应计利息" English translation, "应计利息, 待付利息, 应付未付利息" English translation, "应计利息,推算利息" English translation, "应计利息的期间" English translation, "应计利益" English translation
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