One consequence was the move of the corporate sectors of most high-income countries into financial surplus. 后果之一,是大部分高收入国家的企业界积累了大量财务盈余。
In Japan, where the corporate surplus dates from the 1990s, it reflects declining investment in response to weaker growth after the collapse of the bubble economy and a shrinking working population. 在公司盈余可追溯到20世纪90年代的日本,它反映出在泡沫经济崩溃和劳动人口减少之后,增长疲软导致了投资水平下滑。
Household disposable incomes fell to an extremely low share of GDP, while corporate investment, savings and the current account surplus soared. 家庭可支配收入占GDP的比例降至极低水平,而企业投资、储蓄和经常账户盈余飙升。
For now this decline is offset by the strong rise in corporate savings, which is why Japan continues to run a comfortable current-account surplus. 目前,这次下降已被企业储蓄的大幅增长弥补了,因此日本政府的现金账户仍持有不少盈余。
In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus. 企业为了虚增利润,将资金损失和当期费用长期挂在应收账款科目内处理,造成虚盈实亏。
When the human resource is predicted to be excessive, the corporate should use a reasonable and lawful way to adjust the surplus of human resources. 当人力资源规划所作出的未来预测结果是人力过剩时,企业要为其人力资源作出重整。
Capital structure will influence the distribution of corporate surplus returns, the corporate surplus control power and the corporate managing structure, and finally the value of the company. 因为公司融资结构决策会影响到公司剩余收益的分配、公司剩余控制权以及公司治理结构,最后会影响到公司价值。
On the Improvement of Corporate Surplus Disclosure 浅议盈余信息披露方式的完善
Chinese investors as a listed company of its shares held by shareholders of corporate governance especially supervision and management can play a role, institutional ownership whether it helps to improve the quality of surplus problems worth our in-depth research. 我国机构投资者作为股东持有上市公司股份,在对公司治理特别是对监督管理层方面能否发挥作用,机构投资者持股是否有利于上市公司盈余质量的提高等问题值得我们深入研究。
And we developed the performance indicators on the basis of the accounting profit evaluation to construct a new measure of performance of corporate governance-Corporate Governance Surplus ( CGS). 并在会计利润的基础上发展了业绩的评价指标,构建了新的公司治理业绩的衡量指标&公司治理剩余(CGS)。
Corporate divestiture is bound to relate to the surplus, especially in the past two years because of the changing environment, more and more enterprises to take advantage of corporate divestiture for earnings management. 资产剥离中必然会涉及到企业的盈余,随着国内近两年经济环境的不断变化,越来越多的企业利用资产剥离进行盈余管理。
Good corporate governance can effectively restrain surplus management, avoid surplus management into profit manipulations. 良好的公司治理可以有效的抑制盈余管理,避免盈余管理转化为利润操纵。
With the idea of asset credit, corporate law shall examine the reimbursement ability of corporate with the index of net asset and dynamically analyze surplus accumulation fund and undistributed profit and other data in order to achieve the object of business security. 树立资产信用的理念,在公司经营过程中,以公司净资产这个变量来考察公司的偿付能力,对公司运营中的盈余公积金、未分配利润等进行动态的分析,以达到保护交易安全的目的。
And the substance of corporate governance is series of system arrangement concerning the allocation of the power to obtain surplus and the power to control. 而公司治理的本质就是关于企业剩余索取权和剩余控制权分配的制度性安排。
Mainly accounting methods, changes in accounting procedures, general changes in corporate earnings in the number of different size distribution of the different periods, but no way to change the company confirmed in its measured during the existence of all the surplus quantity. 主要原因是会计方法、会计程序的变化一般改变公司盈余在不同期间的大小多少分布不同,可是没办法改变企业在其存续期间确认计量的全部盈余数量。