当期利润

而债务重组对上市公司尤其是ST、ST类上市公司当期利润的影响比较大，利用该准则进行利润操纵的可能性比较大。

The debt restructuring of listed companies in particular , ST , ST category of listed companies in the current period compared with a profit impact , the use of guidelines for profit manipulation more likely . 4 .

该等处理将会影响公司的当期利润和合并股东权益。

Profit or loss of the current period and equity interests .

此会计政策的变更将增加公司的当期利润和合并股东权益。

This change would increase the Company 's profit or loss in the current period and equity interests .

将债务重组收益计入利润表，将会对债务人当期利润产生重大影响。

The debt restructuring income is included in the income statement , which will have a significant impact on current profits .

研究结果表明现金股利的增加或减少受当期利润的增加或减少的影响较大，而不支持股利信号理论，即股利的变化并不意味着未来盈利的变化。

The conclusion shows that cash dividend was influenced by the future earning evidently , and can 't testify the signal theory .

高盛昨日发布了第二季度业绩，其当期利润大幅飙升，成为华尔街各大银行的领头羊。公司可能发放丰厚奖金的前景，可能在美国再度引发围绕银行家薪酬问题的激烈争论。

The prospect of bumper pay and bonuses at Goldman , which yesterday reported surging second-quarter profits and is a bellwether for Wall Street banks , is likely to reignite a fierce debate in the US over bankers ' pay .

大多数上市公司经过会计政策变更后，不是增加当期会计利润，而是减少了当期会计盈余。

Major changes are decrease , not increase the profits for the year of change .

样本四公司资产减值准备对当期净利润影响较小；

The AFIA of sample 4 companies has a little effect on the current net profits .

加强库存材料的管理是企业财务管理的重要内容之一，它不仅影响到储备资金的占有，还影响到企业当期的利润。

Enhancing stock material management is one of the importance works of enterprise financial management . The stock material management has effects on not only the reserve fund occupancy but also the current profits of enterprises .

对从定量分析的结果可以看到，公允价值损益科目对上市公司当期的利润影响也较小，并不如准则颁布初期人们预期那么大。

To can see , increase and decrease subject of just and sound value influences smaller too to the profit of current period of listed company from the result of quantitative analysising , issue as standards initial people expect then loud .

发行人最近三年及一期经营活动产生的现金流量净额为负数或者远低于当期净利润的，应分析披露原因；

In case net cash flows of the issuer is negative or far less than net profits in the same period in the last three financial years and the last financial period , it shall analyze and disclose the reasons thereof ;

应用Logistic回归对审计意见的影响因素进行研究，结果显示：在差错发生当期，差错的利润影响数、上市公司的财务状况以及公司规模是注册会计师出具非标准审计意见的主要影响因素；

Then , the result of logistic regression showed that the effects of errors on profits , the business financial positions and the size of the clients were the main factors which led auditors to issue modified opinions .

因为将债务重组收益计入当期损益会增加债务企业当期的利润，从而为企业利用关联方之间的债务重组交易操纵利润提供了机会。

Because of the benefits from debt restructuring will increase the profits of enterprises , so as to provides an opportunity for companies to manipulate profits through related party transactions .