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ID:16795898
大小:216.00 KB
页数:27页
时间:2018-08-24
《4.外文翻译财务111柯聪》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、本科毕业论文(设计)外文翻译题目上市银行盈利质量分析与评价学院商学院专业财务管理班级财务111学号201152425141学生姓名柯聪指导教师穆敏丽费美玲完成日期2015年01月16日YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategra
2、spcitytracktrafficresearchofobject一、外文原文原文一:Measuringthequalityofearnings1.IntroductionGenerallyacceptedaccountingprinciples(GAAP)offersomeflexibilityinpreparingthefinancialstatementsandgivethefinancialmanagerssomefreedomtoselectamongaccountingpoliciesandalternatives.Earningmanageme
3、ntusestheflexibilityinfinancialreportingtoalterthefinancialresultsofthefirm(OrtegaandGrant,2003).Inotherwords,earningsmanagementismanipulatingtheearningtoachieveapredeterminedtargetsetbythemanagement.Itisapurposefulinterventionintheexternalreportingprocesswiththeintentofobtainingsom
4、eprivategain(Schipper,1989).Levit(1998)definesearningmanagementasagrayareawheretheaccountingisbeingperverted;wheremanagersarecuttingcorners;and,whereearningsreportsreflectthedesiresofmanagementratherthantheunderlyingfinancialperformanceofthecompany.Thepopularpresslistsseveralinstanc
5、esofcompaniesengaginginearningsmanagement.SensormaticElectronics,whichstampedshippingdatesandtimesonsoldmerchandise,stoppeditsclocksonthelastdayofaquarteruntilcustomershipmentsreacheditssalesgoal.CertainbusinessunitsofCendantCorporationinflatedrevenuesnearly$500millionjustpriortoame
6、rger;subsequently,CendantrestatedrevenuesandagreedwiththeSECtochangerevenuerecognitionpractices.AOLrestatedearningsfor$385millioninimproperlydeferredmarketingexpenses.In1994,theWallStreetJournaldetailedthemanywaysinwhichGeneralElectricsmoothedearnings,includingthecarefultimingofcapi
7、talgainsandtheuseofrestructuringchargesandreserves,inresponsetothearticle,GeneralElectricreportedlyreceivedcallsfromothercorporationsquestioningwhysuchcommonpracticeswere“front-page”news.YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegrati
8、on,andcitytracktraf
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