查询词典 accruals

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。

However, we will try to provide for most of it through internal accruals, he added.

但是我们希望通过内部应计项目提供资金。

These expenses have not been included in accruals.

这些费用没有包括在权责发生制。

This is because most countries require companies to comply with the accruals basis of accounting.

这是因为大多数国家要求企业必须遵守权责发生制会计。

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。

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。

Nondiscretionary accruals are on average priced by equity market while not discretionary accruals. We do not find evidence that Chinese investors are functionally fixated on earnings, and instead value-relevance of accounting numbers is mainly reflected on operating cash flows.

非操控性应计被股票市场定价了，而操控性应计并没有被股票市场定价；没有发现股票市场上存在净利润的&功能锁定&现象；会计数字的价值相关性主要体现在经营活动现金流量上。

This paper finds stock prices overweight accruals in general, with accruals overweighting occurring in countries with a common law relative to a code law tradition.

实证结果显示，股价对於应计项目过度反应的现象普遍而言存在於北美和欧洲地区，不过集中发生於有著不成文法之法律传统的国家。

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。

Over a short period, few transactions will be completed and there will be more accruals and deferrals than for longer period. Incorporating accruals and deferrals into the accounts increase the subjectivity of financial statements.

在短的期间内，完成的交易会很少，应计和递延项目比较多，在账目中考试应计和递延项目因素增加了财务报表的主观性。

By the time of its fall, most of the prisoners were writers who had written against the corruptions of the government.

到它被攻陷的时候，里面多数的犯人是写了反对政府贪污文章的作家。

The most obvious variation to ovum morphological character was that the color was changed from light green to sepiaceous in embryonic development, and all the ovums were almost hatched after 96h.

在胚胎发育过程中卵的形态特征最明显的变化是颜色从淡绿到深褐色，卵在发育96h后卵基本全部孵化。