1) accounting earnings
会计盈余
1.
An Empirical Research of Correlation Value of Accounting Earnings and Cash Flows——Evidences from Shanghai & Shenzhen Stock Markets;
会计盈余、现金流量的价值相关性实证研究──基于沪深股市的实证证据
2.
An Empirical Study of Accounting Earnings Conservatism of Listed Companies in China;
我国上市公司会计盈余谨慎性的实证研究
2) Earnings
[英]['ɜ:nɪŋz] [美]['ɝnɪŋz]
会计盈余
1.
Size and Book-to-Market Factors in Earnings:Evidence from the Chinese Listed Companies;
会计盈余的规模、账面/市值因素实证研究——来自中国上市公司的经验数据
2.
In this paper, by sampling A - share firms listed in Shanghai and Shenzhen Stock Exchanges from 1998 to 2002, the author examines the impact on next year s earnings and next two years stock returns measured by accruals as a standard of earnings quality.
本文以1998-2000年沪深两市A股为样本,以应计项目作为会计盈余质量标准, 研究其对公司下一年度会计盈余及未来两年内股票收益的影响。
3.
The paper expounds the difference between earnings and cash flow,and put for ward the writer s own view:We should use earnings as primary,use cash flow as necessary supplement when we evaluate a corporation s performance.
并加以实证检验,得出结论:我国上市公司所公布的会计盈余能向投资者传递决策信息,现金流量也能向投资者传递决策信息。
3) accounting surplus
会计盈余
1.
Among numerous financial information revealed openly by the listed companies,most of the financial indexes that the investors pay the greatest attention to are close with the accounting surplus.
在上市公司公开披露的众多财务信息中,投资者最为关注的财务指标大都与会计盈余密切相关。
4) the timeliness of accounting earnings
会计盈余及时性
1.
This paper chooses the timeliness of accounting earnings as representative of accounting information quality,and investigates how institutional holdings vary with it.
本文选取了会计盈余及时性作为会计信息质量的替代变量,旨在探讨上市公司会计盈余及时性对机构投资者持股的影响。
5) Yearly accounting earnings
年度会计盈余
6) Accounting Earnings Data
会计盈余数字
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条