excess earnings meaning in Chinese
超额利润
超额收益
超额盈馀
Examples
- At present time , excess earnings management is highly widespread . the cases of excess earnings management are continuously reported
目前，过度盈余管理现象非常普遍，上市公司过度盈余管理的案例不断见之于报端。 - So the text put forward the main factors that cause excess earnings management among the listed companies in china are the flaw in corporation administration structure , weakness of cpa ' s inspection and imperfect supervision policy
综上所述，造成我国上市公司过度盈余管理的主要因素是上市公司治理结构缺陷、注册会计师监管弱化和不完善的监管政策。 - The result shows that long - term contrarian investment strategy can create excess earnings for the investors . two investment strategies : the " lifting the banker " strategy and the " cost averaging " strategy are recommended to the personal investors
针对机构投资者的“坐庄行为”以及个人投资者的“风险规避”心理，本文提出了“顺庄搭车”与“成本摊低”投资策略，供个人投资者尤其是中小投资者参考。 - Based on the analysis , the text summarize the principle and ways to identify excess earnings management . bring forward the feasible countermeasure that is aimed at the corporation concrete situation , namely consummating the corporation administration structure , modifying the supervision policy , consummating the accounting standards and system , consummating the cpa institution and intensify the enterprise scientific management
在以上分析的基础上，本文给出了识别过度盈余管理的原则和方法；针对我国上市公司的具体情况和所处经济环境，提出了切实可行的防范政策，即完善公司治理结构，修改相关监管政策，完善会计准则和会计制度，完善注册会计师制度和加强企业的科学化管理。 - The text start from the concept of earnings management , conclude the types of earnings management and the difference between earnings management and excess earnings management . analyze the cause of earnings management by using the economics theory . illustrate the motivation of earnings management
本文从盈余管理的基本概念入手，归纳了盈余管理的类型，盈余管理与过度盈余管理的区别，运用经济学理论分析了盈余管理的渊源，阐明了在特定经济环境与自身条件状况下企业进行盈余管理的动机。