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   年度亏损 的翻译结果: 查询用时:0.158秒
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年度亏损
相关语句
  losses in financial year
     Analysis of Accounting for the Recovery of Losses in Financial Year
     年度亏损弥补会计处理的分析
短句来源
  “年度亏损”译为未确定词的双语例句
     In addition to this, this paper also finds that some debt restructuring corporations make up with the loss of former years with capital reserve, which further proves the facts of debt restructuring corporation' earnings management.
     此外,统计发现2001年有部分债务重组公司利用资本西北}业人学硕十沦文公积弥补以前年度亏损,而这进一步证明了重组上市公司盈余管理的事实。
短句来源
     This paper sets out to explore the listed companies in China using impairment of assets for earnings management from 1999 to 2002. By comparisons, we find that the money-losing companies tend to increase more impairment of assets than other companies.
     本文通过对1999 ̄2002年度亏损上市公司计提资产减值政策的对比,发现亏损公司在亏损当年计提减值的数额要显著大于未亏损公司;
短句来源
  相似匹配句对
     Analysis of Accounting for the Recovery of Losses in Financial Year
     年度亏损弥补会计处理的分析
短句来源
     (4)with deficit.
     (4)亏损
短句来源
     (3)σ≠0 with no deficit.
     (3)非亏损
短句来源
     What motives have loss companies to deal with abnormal related transaction in the profit year?
     本文对亏损公司在扭亏年度进行异常的关联交易进行研究。
短句来源
     Events in Greece
     希腊的年度大事
短句来源
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  losses in financial year
It made losses in financial year 2005/06 and is not expected to return to adequate profitability.
      


The paper puts forward the method that is more perfect in theory by considering losses in financial year as the time difference. The benefits resulted from the recovery of losses in financial year are more transparent in financial statements by applying the method which the paper set forth. The results conform to the accrual basis and are consistent with the purpose on the reform of income tax accounting.

年度亏损弥补视同时间性差异为前提 ,提出了理论上更为完善的处理方法 .处理结果表明 :年度亏损弥补所获得的利益能在表中反映出来 ,符合应计基础 ,也与所得税会计改革的初衷相符 .

This paper sets out to explore the listed companies in China using impairment of assets for earnings management from 1999 to 2002. By comparisons, we find that the money-losing companies tend to increase more impairment of assets than other companies. And the money-losing companies tend to decrease the impairment of assets if they turn to gain profit the next year. Finally we find that the year 2001 is a turning point after which companies with loss will have much more motivations to have a big bath by increasing...

This paper sets out to explore the listed companies in China using impairment of assets for earnings management from 1999 to 2002. By comparisons, we find that the money-losing companies tend to increase more impairment of assets than other companies. And the money-losing companies tend to decrease the impairment of assets if they turn to gain profit the next year. Finally we find that the year 2001 is a turning point after which companies with loss will have much more motivations to have a big bath by increasing the impairment of assets.

本文通过对1999 ̄2002年度亏损上市公司计提资产减值政策的对比,发现亏损公司在亏损当年计提减值的数额要显著大于未亏损公司;如果公司在第二年扭亏,其在亏损当年计提的数额要显著大于其在扭亏年度的计提数额,而且很多公司在扭亏年度利用资产减值的转回增加当期利润。研究还发现,2001年后上市公司在亏损当年利用资产减值进行盈余管理的动机有增强的趋势。

 
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