资本盈余

资本盈余的石油输出国

Capital surplus oil exporting countries

资本盈余的石油出口国，既是净资本输入国，又能充分利用石油生产的收入来发展国内经济的国家。

The capital surplus oil export country , which is net capital import one , is able to empoly the incomes from oil-products to promote its economic progress .

资本盈余应交税。

Capital gain should be charged tax .

对5.5亿美元资本盈余进行调整后，华侨银行支付的价格相当于该部门管理资产价值的5.8%，高于宝盛收购ING瑞士资产所支付的2.3%。

The price paid represents 5.8 per cent of the unit 's assets under management , after adjusting for surplus capital of $ 550m . This compares with the 2.3 per cent measure paid by Julius Baer for ING 's Swiss assets .

分析人士说，欧洲届时将寻求国际支援，包括请拥有巨额资本盈余的中国为救援基金出资。

There , analysts say Europe will look for international support from countries like China to help bolster the debt deal .

几个月前，中华电信表示，它将努力更好地利用其现金，并将把2100亿新台币（合63.2亿美元）资本盈余的一部分返还给股东。

Chunghwa said months ago that it would strive to make better use of its cash and return some of its T $ 210bn ( US $ 6.32bn ) capital surplus to shareholders .

此外，东亚地区是一个产生资本盈余的地区，这意味着它们的投资周期以及资本市场较不易受到外资对债券和股票投资的起伏的影响。

Furthermore , being a region that is generating capital surpluses means their investment cycle and with it their capital markets are not so exposed to the ebb and flow of foreign-funded debt and equity investment .

它是全球宏观经济失调的结果，尤其是来自亚洲新兴市场（特别是中国）、石油出口国以及少数高收入国家的资本盈余以及许多国家的企业界金融盈余大举流入美国的结果。

It is the result of global macroeconomic disorder , particularly the massive flows of surplus capital from Asian emerging economies ( notably China ) , oil exporters and a few high-income countries and , in addition , the financial surpluses of the corporate sectors of many countries .

20多年来，中国几乎没有间断地保持着经常账户盈余和资本账户盈余。

China has run a current account surplus and a capital account surplus almost uninterruptedly for more than two decades .

由于经常账户赤字对应的是资本账户盈余，这些国家的经常账户赤字也会自然而然地减少。

Since current account deficits are the obverse of capital account surpluses , their current account deficits will automatically contract too .

随着美国资本账户盈余不断下降，理论上美国经常账户赤字也会不断下降。

As the US capital account surplus is falling , then so , logically , must be its current account deficit .

与正常的收益相比资本资产的盈余是按较低的税率纳税。

Gains on " capital " assets are taxed at lower rates than ordinary income .

而后，论文具体分析了内部资本市场中盈余管理的主要方式和影响。

Thirdly , we analyze the main forms and influences of the earnings management in internal capital market .

而由于理论分析和实证检验均表明，内部资本市场中盈余管理行为的存在，会降低内部资本市场的配置效率。

Both theoretical analysis and empirical testing show that the presence of the earnings management in internal capital market has obviously reduced the efficiency of internal capital market .

事实上，这种支出一直是美国资本账户持续盈余（或经常账户赤字）最为重要的一个对应因素。

Indeed , this spending has been the single most important counterpart of the persistent US surplus on the capital account ( or deficit on the current account ) .

在探讨了人力资源会计权益分配的理论依据之后，本文就人力资本参与企业盈余分配的计量模式及其构成进行了进一步的探讨。

After the discussion of the theory foundation and frame of manpower capital accounting benefit distribution , this paper further researches the manpower capital surplus distribution measure model and accounting calculation method .

资本缺乏与盈余下国际投资的博弈分析对于这一与一般经济理论和一般经济规律相悖现象产生的原因，学界有所探寻并取得较好理论成果，但不够深入且缺乏系统性与综合性。

Global Investment Between a Capital Affluent Country and a Capital Absent Country The causes of this phenomenon which is in conflict with the general economic theory and principles have been discussed in the academic field .

论文首先进行理论分析，在阐述相关的理论基础后，从内部资本市场中盈余管理的定义入手，对内部资本市场中盈余管理的内涵及相关概念进行辨析。

Firstly , we analyze from a theoretical perspective , on the basis of the introduction of relevant theories , we definite the earnings management in internal capital market . Then we discuss its connotation and discriminate the related conceptions .

整个网络游戏产业的发展过程离不开资本运作和盈余管理。然而，网络游戏作为一种新兴经济形式&虚拟经济，在进行盈余管理存有别于传统行业盈余管理的动机和手段。

Nevertheless , the entire online gaming industry cannot develop without capital operation and earnings management . However , the online game as a new economic form - virtual economy , its motives and means of earnings management are different from the traditional industries .

实证结果表明股权集中度、风险投资、独立董事、债务资本市场对IPO盈余管理均存在着显著影响。

The empirical results show that ownership concentration , venture capital , independent directors as well as debt capital markets can significantly affect IPO earnings management .

本文以内部交易为契合点，对内部资本市场中的盈余管理行为进行深入研究。

Based on internal transactions fit , this paper takes a deep research in the behavior of earnings management in internal capital market .

绝大部份的新兴经济体在本轮都在资本项目下有盈余，但是这也使得他们的资产被廉价的出售了。

Most emerging economies have run current account surpluses in this cycle & but their assets are likely to be sold off along with the others .

由于制度性因素致使有控制权的原非流通股股东利用所具有的信息占有优势寻求控制权租金，从而引发上市公司基于资本市场动因的盈余管理。

As a result of institutional factors have control over the use of the original non-tradable shares information with the advantage of the search for control over the rent , giving rise to capital market-based listed company earnings management motivation .

第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。

Article 43 Invested capital , capital reserve , surplus reserve and undistributed profit shall be itemized and shown in financial statements .

按企业会计制度规定，资本公积可转增资本，盈余公积也可转增资本，利润分配还可以发放股票股利，这三者既有一致的地方，又有区别。

According to the enterprise system , capital surplus can be turned to increase capital , reserve surplus also can be turned to increase capital , and profits distribution can distribute stock dividends . These three patterns have similarity and difference .

第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。

Article 38 Owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise , including capital invested in by investors , capital reserve , surplus reserve , and undistributed profit , etc.

其次，结合内部资本市场的特点，从动因和便利条件两个方面对内部资本市场中的盈余管理存在的原因进行探讨。

Secondly , with the consideration of the characteristics of internal capital market , we discuss the reasons for the earnings management in internal capital market from the aspects of driven factors and facilities .