extraordinary items
英 [ɪkˈstrɔːdnri ˈaɪtəmz]
美 [ɪkˈstrɔːrdəneri ˈaɪtəmz]
网络 非经常性损益; 非常项目; 非常损益; 非常項目; 特殊项目
双语例句
- Extraordinary items and prior year adjustments
非常项目和上年度调整数 - Net income before extraordinary items
计算特殊项目前的净收益 - An Experimental Research of the Relationship between Extraordinary Items and Stock Price of Chinese Listed Corporations
上市公司非经常性损益与股价相关性的实验研究 - Second, this paper proves the listed companies especially those with losses make use of extraordinary items to manipulate profit by descriptively statistical analysis.
然后总结梳理了我国非常项目会计的研究现状，并以此为基础，采用描述性统计分析和实证方法验证了我国上市公司尤其是亏损上市公司利用非常项目操纵利润的动机问题； - In the end, the author gives advice on accounting recognition and how to diagnose extraordinary items and disclosure.
最后，针对我国非常项目会计发展进程中的主要问题，即非常项目的会计要素归属、会计确认及其诊断、披露揭示等提出了自己的系统性建议。 - The difference of earnings management range is not significant with abnormal and extraordinary items and discretionary accruals.
发生常规变动的上市公司与发生非常规变动的上市公司，在通过线下项目和操纵性应计利润进行的盈余管理幅度上并没有太大的差别。 - The Accounting for Extraordinary Items
非常项目会计 - Therefore we should keep up with the newest research about extraordinary items, and make systematic research about it according to our accounting environments.
因此，现阶段，我国十分有必要追踪国际上关于非常项目的最新研究动态，并结合我国的基本国情对非常项目会计问题进行系统的研究。 - The earning management through extraordinary profit and loss has drawn a board attention from both the scholars and the society. Government subsidy is one of the important items of the extraordinary profit and loss, plays an important role in the economic system of our country.
利用非经常性损益进行盈余管理一直是学术界和社会广泛关注的现象，政府补助作为其中一个重要的手段，在我国特殊的经济体制中显得尤为突出。 - Then analyses the reason why extraordinary items are widely used in earnings management according to the review of literature home and abroad.
然后根据国内外学者对非经常性损益研究现状的综述，分析了非经常性损益被广泛应用于盈余管理的原因及其常用方式。 - Overall, listed companies with deficit mainly use extraordinary items of earnings management in order to avoid delisting supervision, whereas the actual business performance and sustained profitability of the company has no substantial improvement.
总体而言，亏损上市公司为了规避退市监管，主要采用非经常性损益盈余管理，而公司实际经营绩效以及持续盈利能力基本没有得到实质性的改善，主营业务增长情况对公司扭亏没有实质作用。 - Finally, based on the previous discourse and empirical results, we give some suggestion from the aspect of disclosure policy of extraordinary items, securities regulation and investor protection.
最后，综合前文论述及实证研究的结果，从非经常性损益披露的规定、证券监管、投资者保护等几个角度，提出了加强我国非经常性损益披露监管的建议。 - Among the various means of the earnings management activities, extraordinary items ( EI) often become an important one used by Listed Companies.
在上市公司的盈余管理活动中，非经常性损益往往成为其惯用的重要手段。 - In 2003, in the new revised guidelines, IASB eliminated the "extraordinary items" in the table and the disclosure of the notes, which is non-recurring gains and losses of previous disclosure of a major change.
2003年IASB在修订的准则中取消了非常项目在表内和附注中的披露，这是对以往非经常性损益披露的一次重大改变。 - This chapter proposed suppose first, and do theoretical analysis of influence from feature of private listed company to extraordinary items.
本章首先提出假设，并进行了民营上市公司控制权特征对非经常性损益影响的理论分析。 - For speciality of extraordinary items, it has become an important way for listed companies 'earnings management. Besides, the situation has been worse year by year.
而非经常性损益鉴于其特殊性往往成为上市公司进行盈余管理的重要手段，且近年来非经常性损益盈余管理行为有逐年增长的趋势。 - The increasing maturity of these theories also provided the necessary conditions for our research on the relationship between characteristics about control rights and extraordinary items of Chinese private listed companies.
这些理论的日益成熟，也为我们研究民营上市公司控制权特征与非经常性损益的相关性提供了必要条件。 - At the same time, the evolution of these provisions are more fully reflected the nature and characteristics of extraordinary items, thus the performance of listed companies should be more accurate and apparent.
同时这些规定的演变也更充分体现非经常性损益的性质特点，对进一步挤出上市公司业绩水分的作用应当会更加明显。