accruals

accruals的基本解释

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权责发生额

accruals所属的单词分类

Business / 商务 [280]

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与accruals相关的网络例句 [注：此内容来源于网络，仅供参考]

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

Generally, in the selected South-East Asian countries, this paper does not find stock prices overweight accruals but underweight accruals, and no evidence showing that accruals overweighting will occur in countries with a common law relative to a code law tradition.

本研究在东南亚的样本国家中，整体而言，并未发现股价高估应计项目，反而是股价低估应计项目的现象，本研究也未发现习惯法国家较可能发生应计项目象的证据。

It's acknowledged that most of the listed companies in China manage earnings to meet the requirements on rights offering. The study on this field focuses on dividing nondiscretionary accruals from discretionary accruals.

目前国内学术界普遍认为，为了获得配股权，上市公司存在盈余管理行为，这方面的研究主要集中于分离操控性应计项目。

与accruals相关的网络解释 [注：此内容来源于网络，仅供参考]

accruals：应计项目

基于现金制获得的盈余数据是经营活动产生的现金净流量,而基于应计制得出的则是净利润,两者之间的差异为应计项目(accruals). 由于现行财务会计准则要求采用应计制,有些应计项目是必然要存在的,

accruals：权责发生额

liabilities 负债 | accruals 权责发生额 | depreciations 折旧

accruals：预提

Current liabilities流动负债 | Accruals预提 | Due to related companies应付关联公司款

accruals：应计款项

Amount due from associates 应收联营公司款项 10,000 | Accruals 应计款项 (58) | Bank balances and cash 银行结余及现金 16

accruals listing：应计项目挂牌

6 accounts receivable 应收账款 | 7 accruals listing 应计项目挂牌 | 8 accruals 应计项目