应计项目

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。

This improvement was realized by the two components of earnings: accruals and cash flows.

这种提高是同时通过会计盈余的组成部分——应计项目和现金流量项目来实现的。2。

To do more accurate measure of earnings management, I use the extended modified Jones model to estimate discretionary accruals.

为了更精确的衡量盈余管理，本文使用延伸修正后Jones模型来估计裁量性应计项目。

Accruals increase by $20,000 annually.

应计项目每年应计项目每年增长20000。

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？

Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries

的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。

Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items as salaries payable and taxes payable.

应付账款，应付票据，长期债务的当期分摊额，以及像应付工资和应付税款这些不同的应计项目都是流动负债。

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。

These periodic accounting adjustments (commonly referred to as accruals and deferrals) ought to be rationally explainable and explained in specific contexts.

这些周期性的会计调整(通常会与应计项目与递延项目有关)应该要能够合理地被解释，且应该清楚地解释其来龙去脉。

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。

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