查询词典 accrual basis
- 与 accrual basis 相关的网络例句 [注：此内容来源于网络，仅供参考]
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Faced with this new situation, for the cash basis to accrual accounting is based on institutions an ideal choice.
面对这种新形势，改收付实现制为权责发生制是事业单位会计核算基础的理想选择。
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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。
- 推荐网络例句
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Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.
在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。
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In fact,I've got him on the satellite mobile right now.
实际上 我们已接通卫星可视电话了
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The enrich the peopling of Deng Xiaoping of century great person thought, it is the main component in system of theory of Deng Xiaoping economy, it is a when our country economy builds basic task important facet.
世纪伟人邓小平的富民思想，是邓小平经济理论体系中的重要组成部分，是我国经济建设根本任务的一个重要方面。