The paper analyses development 's current situation institutional environment of MBO . Combining contract theory and financial management theory author analyses the pricing of stock right transfer emphatically and puts forward a compound pricing model that considers synthetically historical earnings and future growth .

本文分析了MBO的发展现状和制度环境，结合契约理论和财务管理理论，着重分析了股权 转让的定价，提出了综合考虑历史 收益和未来成长性的复合定价模型。

This thesis analyzes the related transactions of repaying debts with non-cash assets in Shenzhen listed companies between 1998 and 2002 . We find that there is a clear motive when having the related transactions : capital transfer or earnings management .

本文对1998-2002年深圳上市公司的关联性以资抵债业务进行了分析，发现其具有很强的目的性：资金 转移 和 盈余管理。

The paid-in capital accounts and retained earnings make up the stockholders ' equity section on the corporation balance sheet . Fifth make closing entries journalize and post them ; close all revenue and expense accounts ; calculate net income anc transfer it to retained earnings account .

公司资产负债表的权益部分由缴入资本和留存收益两部分组成。第五，作结帐分录， 过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存 收益帐户。

The Transfer Prices in the Earnings Management of MNCs

跨国公司 盈余管理中的 转移价格

The second issue of this research is to detect whether the transfer pricing is one of the means in earnings management .

第二项研究议题-测试 转让定价是否为管理阶层从事 盈余管理的工具之一。

Furthermore when corporate control rights transfer from the government to legal-person shareholders earnings management increased too though profit enhanced .

公司控制权由国家 转至法人后，在会计利润提高的同时， 盈余管理程度也相应增加。

The board of directors may wish to transfer a portion of a large Retained Earnings balance to permanent capital .

董事会可能希望将大量留存 收益余额的一部分 转为固定资本。

In a totally integrated database without transfer accounts you get an incorrect OBRET for a journal that goes between net income and retained earnings .

在一个没有 转账的完全集成的数据库中，对于介于净收入和留存 收益之间的一个日志您得到一个不正确的OBRET。

With time the creditor institutions that hold the debt of Greece Ireland and Portugal will be able to sell or transfer it to the ECB or other potential buyers and to accumulate earnings to boost their capital ratios .

假以时日，持有希腊、爱尔兰和葡萄牙债务的债权人机构将能够把相关债务出售，或者 转手给欧洲央行或其他潜在买家，通过积累 收益，提高资本比率。

Fifth make closing entries journalize and post them ; close all revenue and expense accounts ; calculate net income anc transfer it to retained earnings account .

第五，作结帐分录， 过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存 收益帐户。

According to this rule the owner of the land transfer the ownership of the land to another one but the earnings of the land belongs to a third party .

根据用益制度，土地所有者将土地 转移给另一人所有，但土地上的 收益却归第三人所有。