There are some concepts have not been defined clearly or have been defined clearly but not correct in Methods and Parameters(edition 3), such as the tax of subsidies income, how to defined offset lossing in years before,how to calculate the statutary surplus accumulation fund.
本文对《方法与参数》(第三版)利润与利润分配表中没有明确规范或虽有所规范但作者认为所做规范不正确的几个问题:补贴收入的税收、如何定义弥补以前年度亏损、法定盈余公积金的计算等,提出了自己的见解,以期对修订建设项目有关法规、指导建设项目实务有所裨益。
Surplus reserve shall be accounted for at the amount actually set up.
盈余公积金应当按实际提取数记帐。
Article41 Surplus reserve refers to the reserve fund set up from profit according to relevant State regulations.
第四十一条盈余公积金是指按照国家有关规定从利润中提取的公积金。
Surplus reserve refers to the reserve fund set up from profit ac- cording to relevant government regulations, which shall be ac- counted for at the amount actually set up.
盈余公积金是指按照国家有关规定从利润中提取的公积金，它应当按实际提取数记帐。
A RESEARCH ON THE COUNTERACT OF SURPLUS ACCUMULATION FUND AND SURPLUS ACCUMULATION FUND DRAWING IN THE AMALQAMATED ACCOUNTING REPOT FORM;
盈余公积与提取盈余公积抵销问题的研究
The Comparison of Turning Capital Surplus or Reserve Surplus to Increase Capital and Distributing Stock Divedends;
资本公积、盈余公积转增资本与股票股利比较
Analysis of Listed Companies Earning Quality on Basis of Cash Flow;
基于现金流的上市公司盈余质量分析
retained earnings (accumulated deficit)
保留盈余(或累积亏损)
retained earnings-unappropriated (or accumulated deficit)
未分配盈余(或累积亏损)
Corporate Governance, the Change of Cash Dividends and the Persistence of Earnings Change;
公司治理、现金股利变化与盈余变化持续性
taxed on corporation's undistributed earnings
公司未分配盈余征税
Empirical Research on the Effect of Annual Earnings Information Transfers of Listed Finance Companies in China;
中国金融类上市公司年度盈余公告之信息传递效应的实证研究
Studies on Listed Company s Earnings Quality Based on Earnings Persistence;
基于盈余可持续性的上市公司盈余质量研究
An Empirical Study on Information Content of Earnings, Cash Flows about Chinese Listed Companies;
中国上市公司会计盈余与现金流量信息含量的实证研究
A Positive Study on the Information Content of Accounting Earnings and Cash Flows of Chinese Listed Companies;
我国上市公司会计盈余、现金流量信息含量的实证研究
An Empirical Study on the Relativity between Stock Price and Accounting earnings & Cash flows of Chinese Listed Companies;
上市公司会计盈余、现金流量与股票价格相关性实证研究
Empirical Analysis of Earnings Management by Manipulating Claim Reserve for non-Life Insurance Companies in China;
我国产险公司利用赔款准备金实现盈余管理的实证研究
Empirical Analysis on Manipulation of Net Earnings and Cash Flows by Listed Companies;
上市公司净利润和现金流量盈余管理的实证分析
An Empirical Study on the Information Content of Retained Earnings and Cash Flow of Private Listed Companies
民营上市公司会计盈余和现金流量的信息含量实证研究