1) Extra-budgetary Surplus
预算外盈余
3) budget surplus
财政预算盈余
4) unappropriated budget surplus
未分配预算盈余
5) earnings forecast
盈余预测
1.
The Source of Optimism in Financial Analysts' Earnings Forecast:A Literature Review
财务分析师盈余预测乐观倾向成因研究综述
2.
The conclusion is that precision of analysts earnings forecast is enhanced by increasing in the numbers of analysts and by improving on earnings predictability and information disclosure.
研究发现,预测机构数量的增加、盈余可预测性以及信息披露质量的提高,将伴随着高的盈余预测精确度,而盈余波动程度越大、公司规模越大,预测的精确度则越低。
3.
The paper uses a series of error measure standards to compare the accuracy of earnings forecasts between companies of H share and Red Chips and local firms of Hong Kong Our findings show that the accuracy of firms of H share and Red Chips is more accurate than that of local companies of Hong Kong.
本文运用一系列误差衡量标准 ,比较H股、红筹股上市公司与香港本地企业之间盈余预测的精确性。
6) surplus notice
盈余预告
1.
Thus,before making investment decisions by taking advantage of the earnings notices,investors are advised to take careful considerations of the choices of the opportunistic disclosure when the management is faced with financial risks;the regulatory authorities should do the same when constituting the relevant provisions on the surplus notice.
建议投资者在利用盈余预告消息进行投资决策,以及监管机构制定盈余预告的相关规定时,应该对管理层面临财务风险时的机会主义披露选择加以考虑。
补充资料：充分就业预算盈余
充分就业预算盈余：是指既定的政府预算在充分就业的国民收入水平即潜在的国民收入水平上所产生的政府预算盈余，即潜在的国民收入对应的财政收入与政府预算支出之间的差额。以此为标准，可以消除收入的周期性波动对预算状况的影响，从而更准确地反映财政政策态势。若充分就业预算盈余增加了或赤字减少了，财政政策就是紧缩的。反之，政策是扩张的。另外，使政策制定者以充分就业为目标确定财政政策。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条