4.外文翻译财务111柯聪

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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