summary of earnings的意思|示意

In summary, the internal control quality of Chinese public corporations too low to restrain earnings management effectively.

综上，本文得出的结论是：我国内部控制的质量普遍较低，不能有效的抑制盈余管理行为。

The second part discussed theory summary of earnings management;

第二部分则阐述了盈余管理的理论；

The balance of the Income Summary account should be transferred to the Retained Earnings account.

收益汇总账户的余额应转入留存收益账户。