1) surplus report
盈余报告
1.
The surplus report is put into practice in many ways.
盈余报告在实务中被信息使用者广泛采用,但由于盈余报告的权责发生制基础和计算中存在的各种问题,不断有人对其作为企业盈利能力量度的可靠性提出质疑。
2.
Used different estimate index, this article inspected the surplus report in time and relations of achievements change of listing companies in 2000-2002, and pointed that, although the supervisor strengthened the power to standard listing companies annual report, but surplus report in time was not be strengthen more, and the tendency was postponement.
本文借助于不同的测度指标,从三个方面考察了上市公司2000-2002年度盈余报告及时性与业绩变动间的关联性。
3) earnings announcement
盈余公告
1.
Under the assumption of information asymmetry, we use event study analysis, simultaneous-equation approach and Hausman Test for endogensis to examine the interactions of price, trading volume and bid-ask spreads on the earnings announcement?Prior studies have implicitly assumed that these reactions are unrelated.
本研究以事件研究法,配合Hausman外生性检定(1978)和联立方程式法,探讨在信息不对称的情形下,年度盈余宣告对股票价格、成交量、买卖价差的影响,并检测这些反应之间是否具有互动关系? 过去的研究在探讨盈余公告的信息内涵时,常仅以股价或交易量作为衡量变量,此有不完备之处。
4) Earning announcement
盈余公告
1.
It is proved that there exist the pre-earning announcement drift.
以上市公司业绩预告或盈余公告日的数据计算隐含相关收益率并构造投资组合,研究已公告公司的盈余信息对行业内未公告公司股票价格的影响,可以发现市场在信息传递过程中存在反应不足并产生"异象",这一"异象"可认为是盈余公告前的价格漂移。
5) surplus notice
盈余预告
1.
Thus,before making investment decisions by taking advantage of the earnings notices,investors are advised to take careful considerations of the choices of the opportunistic disclosure when the management is faced with financial risks;the regulatory authorities should do the same when constituting the relevant provisions on the surplus notice.
建议投资者在利用盈余预告消息进行投资决策,以及监管机构制定盈余预告的相关规定时,应该对管理层面临财务风险时的机会主义披露选择加以考虑。
6) overstate earnings
高报盈余
补充资料：充分就业预算盈余
充分就业预算盈余：是指既定的政府预算在充分就业的国民收入水平即潜在的国民收入水平上所产生的政府预算盈余，即潜在的国民收入对应的财政收入与政府预算支出之间的差额。以此为标准，可以消除收入的周期性波动对预算状况的影响，从而更准确地反映财政政策态势。若充分就业预算盈余增加了或赤字减少了，财政政策就是紧缩的。反之，政策是扩张的。另外，使政策制定者以充分就业为目标确定财政政策。
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