Combining the changes of new accounting criterion, it analyses the newsurplus management methods of the listed company in terms of each concrete criterion.
结合新会计准则的变化，从各个具体准则的角度分析了上市公司新的盈余管理手段和方法。
3
Most creditors are stuck in the bankrupt "old" Banks, but if any surplus value emerges in the new Banks beyond that of the public capital, they will get bonds or shares in them as compensation.