术语“线性回归”的详细信息

英译术语:

linear regression

汉语语境:

新会计准则与原会计准则相比有很大变化，特别是公允价值的广泛采用和资产负债表债务法的运用，会影响企业应缴所得税和实际所得税税负。我们从分析企业财务因素入手，分别以上市公司全部行业和制造业为样本，运用多元线性回归的方法，检验主要财务因素与公司实际税负的关系，得出执行新会计准则降低了上市公司平均所得税税负的研究结论。

英语语境:

New accounting standard significantly differs from previous one, especially the widely use of the fair value and the balance sheet liability method, all of which influence corporate income tax payable and effective tax burden. Starting from the financial factors of companies, we analyze the relationship between main financial factors and actual tax burden by employing listed companies of all kinds and manufacturing. after linear regression analysis, we conclude that the new accounting standards reduces the average income tax burden of listed company.