1) Adjustment of Earning of Prior Years
以前年度利润调整
3) profit regulations
利润调整规则
1.
The result shows that both regulations will encourage China s export and it is better for the government to select price regulations than profit regulations for China s trade promotion after China becomes the member of WTO.
结果发现:采取两种转让定价调整规则都将激励我国出口,而采用价格调整规则比利润调整规则将更有利于我国出口贸易的发展。
4) accrued profits regulation
应计利润调整
1.
A positive study of the relationship between political costs and accrued profits regulation in China s accountancy;
政治成本与应计利润调整关系的实证研究
5) adjusted net profit
调整后的净利润
补充资料:“平衡——调整并重”五原则
“平衡——调整并重”五原则
【‘,平衡一调整并皿管理理的一种观点。”五原则】有关资产负债该观点认为,产负债管理应坚持以下五条原则:商业银行资①综合平衡原则;②资金来源制约资金运用原则;③保证支付,量力而行的原则;④优化增量,调整存量,减少风险的原则;⑤加强系统调控的原则。
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参考词条