1) transitory earnings
暂时性盈余
2) Transitory Earning
暂时性盈利
1.
Transitory Earning,Risk and P/E Ratio:Evidence from China’s A Share Market;
暂时性盈利、风险与市盈率——来自中国A股的证据
3) earnings timeliness
盈余及时性
1.
As one of the key characteristics financial reporting of listed companies,earnings timeliness plays an important role in contracting between company management and stakeholders.
盈余及时性作为上市公司财务报告的关键特征之一,是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
2.
Using company s earnings timeliness proxy for this usefulness,this paper provide empirical evidence that the usefulness of earnings timeliness is distinct from other company characteristics and has negative effect on company s incentive plans such as equity-based incentives and compensation plans significantly.
本文以1998-2004年我国上市公司为样本,以盈余及时性作为会计信息的治理有用性替代,研究了会计信息在公司内部控制机制中的作用。
4) the timeliness of accounting earnings
会计盈余及时性
1.
This paper chooses the timeliness of accounting earnings as representative of accounting information quality,and investigates how institutional holdings vary with it.
本文选取了会计盈余及时性作为会计信息质量的替代变量,旨在探讨上市公司会计盈余及时性对机构投资者持股的影响。
5) timeliness of earnings preannouncement
盈余预告及时性
6) surplus timeslot
盈余时槽
补充资料:暂时进口和暂时出口
系对外贸易统计术语。
出口展览会的展览品、出口艺术代表团携带的服装、道具等物品,都不作为对外贸易的出口商品,待任务完成后,仍需运回国内,只作为暂时出口处理。从输出国境这一意义上说,这类物品就是暂时出口。
进口展览会的展览品、进口艺术代表团携带的服装、道具等物品,运送到展览地和演出地国家时,作为暂时进口处理。这些物品免征进口税。
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