查询词典 accrual

This kind of hoggish behavior brings about member company alliance gets the accrual with a best blame.

成员企业这种利己行为导致联盟获取一个非最优的收益。

Innovations: The first innovation is that it is targeted on the banking and overcomes incomparability by the disparity of different industries; this thesis analyzes financial condition of listed banks based on free cash flow which overcomes the shortage of operating activity net cash flow and financial indexes based on accrual basis, creating cash flow index early-warning model, binding the result of factor analysis and discriminant analysis to evaluate comprehensively, giving warning limit and judging warning degree based on factor score and discriminant score and reducing misjudgment of single statistical method; Financial early-warning system of listed banks is constructed with cash flow index early-warning system and non-financial index BSC early-warning system.

本文的创新点：仅以银行业为研究对象，克服行业差距带来的不可比性问题；以自由现金流量为基点分析上市银行的财务状况，克服以往学者所采用的经营活动净现金流和以权责发生制为基础的财务指标的不足，创建了现金流指标预警模型；综合因子分析和判别分析两种统计方法，以因子得分和判别得分为尺度设置警限、判断警度，降低单一统计方法的误判性；融合现金流指标预警体系和非财务指标的平衡计分卡预警体系构建了上市银行财务预警体系。

Of Mo honest artisan is higher. In other side so insusceptible premise falls, will put as far as possible period lengthen, accrual nature is bigger also.

所以在其他方面不受影响的前提下，尽可能地将存期延长，收益自然也就越大了。

But after obtaining accrual, if where,allied interior allocates the problem of these interests scientificly to remain to solve reasonably.

但是获得收益后，如何在联盟内部科学合理地分配这些利益的问题有待解决。

Inadequate bone mass accrual in childhood may result in low bone mass and/or osteoporosis in later life.

儿童期是骨矿物质累积的重要时期；在此阶段若骨量累积不足可能是造成日后低骨量和发生骨质疏松症的危险因子之一。

The essential feature of this model is the treatment of the dynamic fracture process as a continuous accrual of damage, where the damage mechanism has been attributed to the microcrack in the medium.

模型的基本特征是将脆性材料的动态破坏看作是连续损伤积累的过程，损伤来源于材料中的微裂纹。

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。

Accrual of obligation The time of which an obligation matures or vests, requiring the obligator to perform.

履约期：债务到期或债务归属已定要求债务人归还债务的期限。

In recent years, a few enterprises are obtain strategical resource and investment sex accrual, be in with the monetary capital fund, objective asset, asset such as intangible assets strategic resource, content shedding, sale channel, product is outspread wait for a domain with construction of form a complete set in order to buy, annex or collective and contributive create new company, blended in new economic component for the enterprise, but the enterprise is passed invest external ceaselessly, satisfying management need, raise economic benefits while also facing huge investment risk.

梗概： 近年来，一些企业为获得战略性资源和投资性收益，以货币资产、实物资产、无形资产等资产在战略资源、物流、销售渠道、产品延伸和配套建设等领域以收购、兼并或共同出资设立新公司，为企业融入了新的经济成份，但是企业通过不断对外投资，在满足经营需要、提高经济效益的同时也面临着巨大的投资风险。

Careful sex principle is the circumstance dirty that shows in existence inaccuracy decides an element when giving judgement, retain necessary discretion, asset of both neither overmeasure or accrual, also do not underestimate indebted or charge.

梗概： 谨慎性原则是指在存在不确定因素的情况下作出判定时，保持必要的谨慎，既不高估资产或收益，也不低估负债或费用。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。