| 1. | Under the current mode of accounting income , these new sources of income could not be confirmed 在现行会计收益模式下,这些收益来源不能确认。 |
| 2. | The issue discussed in this paper is the relativity of disclosure of accounting income with stock price 本文的论题是我国上市公司盈利信息披露与股价的相关性。 |
| 3. | In the developing process of capital market , people are frequently to choose appropriate accounting income index 资本市场发展过程中,人们经常面对的是如何选择合适的会计收益指标。 |
| 4. | The first chapter analyses the characteristics and existing problems of current accounting income , and suggests the idea of implementing the mode of comprehensive income 第一章分析了现行会计收益的特点及其存在的问题,提出了实行全面收益模式的观点。 |
| 5. | Article 8 the current account incomes of foreign exchange of domestic enterprises shall be brought home instead of being deposited abroad without authorization in violation of relevant state regulations 第八条境内机构的经常项目外汇收入必须调回境内,不得违反国家有关规定将外汇擅自存放在境外。 |
| 6. | This paper proposes the idea of implementing the mode of comprehensive income based on the problems in current accounting income . and it discusses in detailed the related problems in comprehensive income 本文主要是针对现行会计收益中存在的问题,提出实行全面收益模式的观点,并对全面收益的有关问题作了详细论述。 |
| 7. | The current accounting income , which is accommodating with the accounting goal of the industrial age , is set as a mode confirming income based on historical cost principle , realizations principle and matching principle 现行会计收益模式是以历史成本原则、实现原则和配比原则为基础的收益确定模式,与工业时代的会计目标相适应。 |
| 8. | Timely loss recognition means that managers who become aware of decreases in expected future cash flows from long - term investments will incorporate that information quickly into accounting income as one - time losses 及时确认损失意味着管理者一旦发现长期投资项目的预期现金流量有减少的趋势,就可以立刻将该信息作为一次性亏损体现在会计损益表中。 |
| 9. | The third part introduced the development and implement of comprehensive income statement abroad hi detail , synchronously compared the difference among accounting income , economic income and comprehensive income 具体来说,在这一部分中叙述了全面收益表的产生,全面收益的构成和全面收益表的报告方式,同时还对会计收益、经济收益和全面收益进行了详细比较。 |
| 10. | In the application part , the author , using the events research approach , empirically analyses the relativity of accounting income with stock price , based on the historical data of type a stocks from january 2 , 2000 to may 31 , 2000 在应用篇,作者采用事件研究方法,以我国上海证券市场a股2000年1月2日? 5月31日的历史数据为分析依据,对会计盈利和股价的相关性进行了经验分析。 |