There are some concepts have not been defined clearly or have been defined clearly but not correct in Methods and Parameters(edition 3), such as the tax of subsidies income, how to defined offset lossing in years before,how to calculate the statutary surplus accumulation fund.
本文对《方法与参数》(第三版)利润与利润分配表中没有明确规范或虽有所规范但作者认为所做规范不正确的几个问题:补贴收入的税收、如何定义弥补以前年度亏损、法定盈余公积金的计算等,提出了自己的见解,以期对修订建设项目有关法规、指导建设项目实务有所裨益。
A RESEARCH ON THE COUNTERACT OF SURPLUS ACCUMULATION FUND AND SURPLUS ACCUMULATION FUND DRAWING IN THE AMALQAMATED ACCOUNTING REPOT FORM;
盈余公积与提取盈余公积抵销问题的研究
Surplus reserve shall be accounted for at the amount actually set up.
盈余公积金应当按实际提取数记帐。
The Comparison of Turning Capital Surplus or Reserve Surplus to Increase Capital and Distributing Stock Divedends;
资本公积、盈余公积转增资本与股票股利比较
Article41 Surplus reserve refers to the reserve fund set up from profit according to relevant State regulations.
第四十一条盈余公积金是指按照国家有关规定从利润中提取的公积金。
Surplus reserve refers to the reserve fund set up from profit ac- cording to relevant government regulations, which shall be ac- counted for at the amount actually set up.
盈余公积金是指按照国家有关规定从利润中提取的公积金，它应当按实际提取数记帐。
retained earnings (accumulated deficit)
保留盈余(或累积亏损)
retained earnings-unappropriated (or accumulated deficit)
未分配盈余(或累积亏损)
taxed on corporation's undistributed earnings
公司未分配盈余征税
Studies on Listed Company s Earnings Quality Based on Earnings Persistence;
基于盈余可持续性的上市公司盈余质量研究
Emperical Research on Earnings Management under the Earnings Forecast Motive of Listed Companies;
上市公司盈利预测中盈余管理行为的实证研究
A Research on Earnings Management of Chinese Listed Companies with Reverse Change in Price-Earnings Ratio;
市盈率反转变动上市公司盈余管理研究
An Empirical Research on Earnings Management of Chinese Listed Companies with Reverse Change in P/E Ratio;
市盈率反转变动上市公司盈余管理实证研究
The fair value’s influence on listed companies’ earnings management;
公允价值对上市公司盈余管理的影响
Evaluation of Listed Company s Earnings Quality Based on Earnings Persistence;
基于盈余持续性角度的上市公司盈余质量评价研究
The Empirical Study about Correlation of Earnings Management and Accounting Earnings Information Quality in Listed Companies;
上市公司盈余管理及会计盈余信息质量相关性的实证研究
What does a firm's ending balance of Retained Earnings represent?
一家公司的期末保留盈余代表什么？
Analysis on Earnings Quality of Domestic Listed Companies in Steel Industry;
我国钢铁行业上市公司盈余质量分析
Earnings Management Analysis of Listed Corporation Based on Game Theory;
基于博弈论的上市公司盈余管理分析