big bath
英 [bɪɡ bɑːθ]
美 [bɪɡ bæθ]
巨额冲销
双语例句
- There might be an advantage for JPMorgan to make the trading losses look as big as possible, taking a so-called big bath.
对摩根大通来说，当期尽量夸大交易损失，即在账务处理上“洗个大澡”是有好处的。 - I saw a big buffalo with mud-stained hide, standing near the river with placid, patient eyes; and a youth, knee deep in water, calling it to its bath.
我看见一只皮毛上尽是泥土的大水牛，眼光沉着地站在河边；一个小伙子站在没膝的水里，在叫它去洗澡。 - There is a big bath in our bathroom.
我们的浴室有一个大浴缸。 - Brad's big black bath brush broke.
布拉德的大浴刷子断了。 - Not all tournaments have the facilities to do it but here they have a big cooler of ice and a bath, so it's perfect.
不是每个赛事都有洗冰水澡的条件的，这儿有很多冰，池子，真不错。 - These fabrics make the big, thick bath towels preferred by Americans.
美国人偏好的那种又大又厚的浴巾就是这几种布料做的。 - Today, I had a big presentation to do at work, so I got up early and ran myself a bath.
今天，我有个重要的演讲，于是，我早早就起了床，想先泡个澡。 - They started off in a nice big bubble bath, which is about as romantic as you can get.
一开始先来一个大大爱的泡泡浴，就像大家都能做的浪漫的事那样。 - Finally we find that the year 2001 is a turning point after which companies with loss will have much more motivations to have a big bath by increasing the impairment of assets.
研究还发现，2001年后上市公司在亏损当年利用资产减值进行盈余管理的动机有增强的趋势。 - The four kinds of management are taking a big bath income, minimization income, maximization income, and smoothing income.
盈余管理的4种类型是当期支出异常高估、低估收益、高估收益、平滑收益。 - Surplus management includes practices of income leveling, taking a big bath and increasing surplus through policy.
盈余管理包括收益平滑、巨额冲销和政策诱增式盈余管理。 - This paper introduces a new high efficient combined cutting lubricant, MCT, which has been successfully used on the processing line for diesel engine bodies, when a big flow liquid bath is provided.
本文介绍了MCT新型高效润滑切削液在柴油机机体加工自动线大流量池中的成功应用经验。 - An Empirical Study of the Influence of the Conduct of Big Bath
巨额冲销行为影响因素的实证研究 - Inclusion of these samples will lead us to overestimate the extent of accounting conservatism or make wrong judgment(" big bath "earnings management is regarded as accounting conservatism).
若不剔除，可能会将高估会计稳健程度，甚至错误判断会计稳健性质（将洗大澡盈余管理当作会计稳健）。 - Although big bath can enhance the conditional conservatism of loss companies in short term, our evidence suggests that loss companies using aggressive accounting policies rather than conservative accounting policies in long term.
此外，本文对亏损公司和条件稳健性的关系有了进一步的验证，虽然亏损公司的洗大澡行为会导致短期内的条件稳健性增强，但是从长期来看亏损公司采取了激进而非稳健的会计政策。 - The system of modern accounting report has many earnings management opportunities. For instance. Accruals accounting, forecast, discounting and big bath are the important instruments of earnings management.
在现代会计报告系统中，有许多盈利管理的机会，如应计制会计中的预计、摊销，折旧、计提等都很容易利用作盈余管理的手段。 - And from the Chinese elimination system this paper further analyzes and tests the system-formation causes for which the listed companies abuse conservative accounting policy for big bath and the lower transparency.
在此基础上，论文从我国特有的资本市场淘汰制度出发，进一步分析和验证上市公司滥用稳健会计政策进行大清洗（造成过度稳健的表象）以及公司财务信息透明度低下的制度成因。