1) overstate earnings
高报盈余
2) Overstatement
[英][,əuvə'steitmənt] [美]['ovɚ'stetmənt]
高报盈余错误
3) surplus report
盈余报告
1.
The surplus report is put into practice in many ways.
盈余报告在实务中被信息使用者广泛采用,但由于盈余报告的权责发生制基础和计算中存在的各种问题,不断有人对其作为企业盈利能力量度的可靠性提出质疑。
2.
Used different estimate index, this article inspected the surplus report in time and relations of achievements change of listing companies in 2000-2002, and pointed that, although the supervisor strengthened the power to standard listing companies annual report, but surplus report in time was not be strengthen more, and the tendency was postponement.
本文借助于不同的测度指标,从三个方面考察了上市公司2000-2002年度盈余报告及时性与业绩变动间的关联性。
5) Return/earnings
回报/盈余关系
6) earnings/returns model
盈余/报酬模型
补充资料：《高仲明纪事》报
见沦陷区报刊。
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