经常性损益 meaning in Chinese
recurrent profit and loss
regular profit and loss
Examples
- Thought on the identification and disclosure of the non - recurring profit and loss
对于非经常性损益界定和披露的一些思考 - After analyzing the operational situation and accounting index over the years , we can find that st changkong implemented the earning management within the non - current gain and losses items
通过对st长控历年经营状况及会计指标进行分析后得知, st长控主要依靠非经常性损益项目进行盈余管理。 - Chapter four : positive accounting research on earnings management of chinese stock market . and chapter five : the discussion about governing of earnings management of listed companies in our country
在实证研究部分，对我国上市公司1993 ? 2001年度净资产收益率分布进行了分析，并针对上市公司利用非经常性损益项目进行盈余管理做了实证研究。 - We find evidence that two items , irregular item , reserve of devalue , are used to achieve increase or decrease in earnings . and it is no effective evidence that the item of working capital is used to manage earnings
St公司的盈余管理行为主要是通过对非经常性损益项目与资产减值准备项目进行的，而对于营运资本项目的盈余管理行为则基本上未得到有效证实。 - In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed . the case is analysis details the major approaches of earnings management in the listed companies that use non - constancy break - over item . by the way of comparative analysis and multivariate statistics methods , empirical analysis reviews the quality of accounting earnings of listed companies , unveils the existence and means of manipulating accounting income though non - constancy break - over item for variety motives
理论分析探讨了盈余管理现象形成的外在动因和内在动因；案例分析详细说明了上市公司利用非经常性损益操纵利润的主要手段；实证分析采用对比分析和统计检验等方法考察了上市公司会计盈余质量，揭示了上市公司存在为达到种种目的而利用非经常性损益操纵利润的行为。