| 释义 |
accruals 英ə'kruːəlz美ə'kruːəlz COCA¹⁸⁷¹²⁹BNC²⁶⁷²⁶
基本例句
n.权责发生额⁷⁵名词accrual的复数形式²⁵.原型accrual的复数 The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.
公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。 dictall
As has been said, it is an example of the results of using the accruals or matching convention.
真如我们所说，这就是使用应计和匹配原则的一个实例。 iask.sina.com.cn
Audit problems can be gauged by factors like the size of the discretionary accruals that firms are allowed to make and the frequency with which accounts are restated.
审计问题可以通过会计师事务所能容忍的会计估计的规模大小，会计账目的重述频率等因素来衡量。 ecocn
Auditing plays an important role in mitigating these agency costs by constraining opportunistic management of accruals.
审计的作用在于通过限制管理当局对操控性应计利润的投机管理，以减少这种代理成本。 cnki
Banking sources privately acknowledge that the sight of these bonus accruals may provoke anger.
私下里，一些银行业业内人士承认这些奖金收益或许会引起愤怒。 yeeyan
Chinese academia mainly used aggregate accruals models and frequency distribution approach to study the issue of earnings management.
国内目前主要运用总体应计模型和频率分布方法进行盈余管理研究。 cnki
Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.
可控应计利润是非常重要的会计盈余数据，能够反应证券市场的信息和公司潜在的经济价值。 cnki
Enter bonus accruals based only on completion of years of service.
仅根据实际任职年数输入应计奖金。 yeebang.com
If the Accrual Percent field is not clear, you must clear the Reverse Accruals check box.
如果应计百分比字段不为空白，则必须取消选中转回应计额复选框。 yeebang.com
Interest will get accruals if you keep your money in a savings account.
把钱存在储蓄账户里就会生息。 edu.21cn.com
Listed Companies in China have strong incentive to manage earnings upward by altering discretionary accounting accruals to gain the rights issues and raise stock prices.
为了获得配股资格和提高配股价格，上市公司具有通过调整异常应计利润来提升报告盈余的强烈动机。 cnki
Must enter Accruals Proration Rates.
必须输入“累计分段计算比率”。 yeebang.com
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。 cnki
Select to reverse accruals added to the General Ledger Interface.
选中此复选框转回添加到“总帐接口”中的应计额。 yeebang.com
The forward-looking modified Jones model is used in figuring out the discretionary accruals.
在实证过程中，采用了前瞻性修正的琼斯模型来估计操纵性应计部分。 dictall
Then, in the first pay period of the following month, you can reverse those accruals by selecting the Reverse Accruals check box and leaving the Accrual Percent field clear.
然后，在下个月的第一个支付期间，通过选中转回应计额复选框并将应计百分比字段留为空白可以转回应计额。 yeebang.com
This article tries to examine the audit quality of Chinese CPAs through the correlation between Discretionary Accruals and auditing opinions.
本文采用实证的研究方法通过检验可控应计利润与审计意见的相关性来验证注册会计师的审计质量。 dictall
This article studies earnings management of accruals and earnings persistence on public companies.
本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。 sinoss
This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.
本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系。 dictall
Ways of Earnings Management: Transaction through below-line items, Discretionary Accruals, Government Fiscal Support.
盈余管理方式包括：涉及线下项目的交易、操纵应计项目、政府财政支持； www.qg68.cn
Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value.
应计利润允许公司管理者传达他们私有的内部信息，并且因此提高了反映公司潜在经济价值的收益能力。 cnki |