查询词典 accruals

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。

Firstly, our measure of earnings quality is based on abnormal accruals.

首先，以非正常性应计利润为基础对盈余质量进行度量。

However, accruals are a component of earnings, as well as a component of asset growth, which also affects future earnings.

但是，应计是构成盈余之一部分，但也是资产成长之一部分，而资产之成长也会影响到未来盈余之变化。

A more important result of the accruals convention relates to cases where a company buys goods of significant value that are not to be used up in the current year.

公司购置的高价值的物资，当期未计提完毕，这对赢利会是一个比较重要的结果。

Accruals increase by $20,000 annually.

应计项目每年应计项目每年增长20000。

With regard to the second design issue, estimates of unexpected accruals measure the effects of managers, use of accounting discretion with some degree of error.

关于第二个设计问题，估计意想不到的权责发生制措施的影响，管理人员，使用了一些会计自由裁量权程度的错误。

H〓: The higher proportion of accruals in the earnings, the higher information content of cash flow.

陈建煌2000年的博士论文《现金流量的经验性评估——来自沪深股市的实证证据》对现金流量信息含量进行了实证检验。

Over a short period, few transactions will be completed and there will be more accruals and deferrals than for longer period.

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。

Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?

3.7 股票价格是否完全反映了应计项目和现金流中关於未来盈余的信息？

Therefore, this paper investigates the effect of accruals for one-year-ahead earnings and whether the effect results from the growth in assets.

因此，本研究主要在探讨应计对次年度盈余之影响以及其影响是否归属於资产成长之因素。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。