4.外文翻譯財(cái)務(wù)111柯聰

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1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯題目上市銀行盈利質(zhì)量分析與評(píng)價(jià)學(xué)院商學(xué)院專業(yè)財(cái)務(wù)管理班級(jí)財(cái)務(wù)111學(xué)號(hào)201152425141學(xué)生姓名柯聰指導(dǎo)教師穆敏麗費(fèi)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