Then proposed a surplus evaluation criteria of earning quality - the value of relevance sustainability and the correlation with the cash flow introduced evaluation system of earning quality and drew the basic model of this study - Earnings-Return Model .

接着提出了 盈余质量的评价标准价值相关性、持续性和与 现金流量的关联度，介绍了盈余质量的评价体系，并得出本文研究的基本模型盈余回报模型。

When the balance shows surplus the U.S.A Ministry of Finance will transfer the surplus cash to the Tax and Loan Accounts to gain interest income .

当央行账户日终 现金 余额可能高于50 亿美元时，财政部即将多余 现金转入税收与贷款账户赚取利息收入。英国国库 现金管理的主要做法如下：第一，实施短期国债计划。

With fiscal revenues rising 33 per cent in the first half of the year China is running a much larger budget surplus than it had planned for and has plenty of cash available to help fine-tune the slowdown .

鉴于上半年财政收入增加33%，中国目前的预算 盈 余远高于计划，有大量 现金可用于帮助对经济放缓进行微调。