direct earnings
英 [dəˈrekt ˈɜːnɪŋz]
美 [dəˈrekt ˈɜːrnɪŋz]
直接收益
双语例句
- It's said that a person's intelligence and abilities have a direct effect on his or her earnings.
据说一个人的收入与其智商及能力有直接的关系。 - Damage to property of a business firm would be a direct loss, but the loss of business earnings because of a fire on its premises would be an indirect loss.
直接损失是现有财产的减少；间接损失就是可得利益的丧失。例如：固定资产的损害应为直接损失，而由此带来的经济收入的损失应为间接损失。 - Definitions of direct and indirect compensation to ensure participants understand and appreciate Base Salary, Total Cash, Total Earnings and Total Remuneration concepts.
定义直接和间接薪资，以确保学员理解基本工资，所有的现金收入，总收入，及总报酬的内容。 - As for the listed companies not to continue to issue, the discretionary accruals'reversal around the rights issues provide the direct evidence for the opportunism of pre-issue earnings management.
实证结果表明，配股公司在配股前存在盈余管理行为，无后续融资行为公司配股后业绩下降且操控性应计利润在配股后发生反转，这为配股前盈余管理机会主义观提供了直接证据； - The asymmetry of information and the shortcomings of accounting principles are direct reasons of earnings management.
企业治理结构的缺陷、会计准则的不完善和会计信息的不对称为企业会计政策的自由选择提供了可操作的空间，相应的，它们也逻辑地构成了盈余管理的前提条件。 - However, the independence of internal audit at home and abroad about the direct impact on the earnings quality is also very little empirical literature, which for this study in this area provides an opportunity.
但目前国内外关于内部审计独立性对盈余质量直接影响的实证文献还非常少，这为本文在这方面的研究提供了机会。 - Considering refinancing conditions and the issue price of new shares, seasoned equity offerings provide a direct incentive to manage earnings.
为了满足再融资条件、提高新股发行价格，上市公司在其进行股权再融资期间有进行盈余管理的动机。 - The most direct way to decrease information asymmetry is to enhance the quality of corporate information disclosure, especially accounting information, in which the earnings quality is most important.
为了降低信息不对称，最直接有效的方法是提高公司信息披露的质量，特别是披露的会计信息的质量，这其中又以盈余质量最为重要。 - Therefore the regulatory department of our government should energize the administration and direct the behaviors of earnings management into a reasonable limit by laws and GAAP.
因此，政府主管部门必须进行严格的规范和正确的引导，将盈余管理限制在法律、法规和公认会计准则所能容忍的范围之内。